If you supply personnel, you must adhere to the Waadi rules. If you hire workers, you also have certain obligations. As of 2027, additional legislation will take effect: the Provision of Personnel Accreditation Act (Wtta). This moves us from a registration system to an admission system. Our experts explain what the Wtta entails, how to prepare your business for it, and why international companies, too, must pay close attention to the new rules.
This article was updated after publication to reflect developments. Speak to your Baker Tilly advisor for an update.
The current Waadi: obligation to register
In short, the Workers Allocation by Intermediaries Act (Waadi) contains rules and a registration requirement for businesses that provide personnel to other businesses. For the purposes of this legislation, the provision of personnel generally means supplying employees to another undertaking for remuneration, whereby those employees perform their work under the supervision and direction of that undertaking. Lenders must be registered as such in the Trade Register of the Dutch Chamber of Commerce (KvK), and hirers are obliged to verify this registration.
Are you a hirer? If so, you can reduce your liability risk by verifying this registration. As a lender, you can provide your clients with additional assurance through NEN certification and accompanying registration in the SNA register; an independent third party will then assess whether you consistently comply with the applicable rules and regulations.
The Waadi applies to all kinds of lenders, including secondment providers, temporary employment agencies and payrolling companies, and may also apply to director-major shareholders who perform work for another undertaking through their own BV. You can read more about the Waadi rules here.
What is the Wtta?
The Wtta changes the current Waadi as of 2027, and introduces an admission system for providers of workers. As of 1 January 2028, you may only provide personnel if you have been authorised by the Dutch Labour Market Intermediaries Authority (NAU), or qualify for an applicable exemption or transitional regime.
Important note: the Wtta does not only affect Dutch companies. The admission requirement also applies to payrolling companies and foreign businesses that supply workers staff here. The engagement of self-employed individuals, director-major shareholders and workers within group structures may also give rise to the question of whether there is a provision of personnel. This assessment should be made based on the actual facts and circumstances, taking into account any applicable exemptions or exceptions.
Hirers will also be subject to stricter requirements. They will only be allowed to do business with licensed companies that have been admitted to the market. As a hirer, you should verify that the labour provider meets the admission requirements applicable to it. You should also consider the separate rules governing hirer liability for tax purposes and the steps available to reduce or mitigate that risk.
What are the 5 pillars of the Wtta?
The admission requirement replaces the current Waadi requirement to register with the Dutch Chamber of Commerce. The five main pillars of the Wtta are:
Inspection report: the lender must demonstrate compliance with the standards framework.
Dutch Trade Register registration: the lending company must be registered in the Trade Register of the Dutch Chamber of Commerce.
VOG: the lending company must provide a valid Certificate of Good Conduct (Verklaring Omtrent het Gedrag, VOG).
Security deposit: the lender must provide financial security. Generally, a security deposit of EUR 100,000 must be provided. However, under certain conditions, an exemption from, or reduction of, this requirement may be available.
Fines and measures for both hirers and lenders: the Dutch Labour Inspectorate enforces the Wtta and can impose fines of over EUR 90,000 and shut down non-compliant companies.
Transitional scheme: mitigate risks
To give lenders of personnel sufficient time to prepare for the Wtta, a transitional regime applies. If you wish to make use of this regime, you must register no later than 31 December 2026. You must then submit an application for admission or an exemption between 1 May and 30 June 2027. Provided that you meet the conditions of the transitional regime, you may continue to supply workers after 1 January 2028 while your application is being assessed.
A separate arrangement applies to lenders holding a valid SNA certification. If, as of 30 June 2027, you hold a valid SNA certification with the appropriate module and submit your application for admission on time, you may, subject to certain conditions, obtain admission upon your initial application without having to provide a Wtta inspection report. In that case, registration for the general transitional regime is not mandatory, although it is recommended.
If you would like to learn more about the transitional arrangements, please contact our Employment Advisory specialists.
How to prepare for the Wtta on time
Map your activities: are you a hirer or a lender and will you fall within scope of the Wtta as of 2027?
Determine the follow-up required: are there any more steps you need to take as a lender? Do you want to be better prepared with an SNA certificate? Do you need to take any steps before the end of the year in order to make use of the transitional regime?
Assess your supply chain: do you work with lenders such as temporary employment or secondment agencies? Are they already Waadi-registered and NEN-certified? Are they aware of the changes that will be brought about by the Wtta?
Optimise your internal control: do you have full control of the processes? Design your systems and processes in such a way that you comply with laws and regulations and can demonstrate that you are in control. A Tax Control Framework can help with this.
How can Baker Tilly help?
We support lenders and hirers with their preparations for the Wtta and with Waadi-compliance. We combine our expertise in the fields of HR, labour law, wage taxes, payroll and international labour to assist you.
Our advisors would gladly help you to properly prepare your business for the new legislation. If you have questions about the Wtta or your position as a hirer or lender, or would like to know more about what the transitional scheme and the SNA certification entail, please contact our advisors.
The legislation and regulations in this area may be subject to change. We recommend that you discuss the potential impact of this with your Baker Tilly advisor.
