The Wtta: What will change for hirers and lenders of workers?
If you post staff, you must adhere to the Waadi rules. If you hire workers, you also have certain obligations. As of 2027, new legislation is likely to take effect: the Posted Workers Supervision Act (Wtta). This moves us from a 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.
The current Waadi: obligation to register
In short, the Workers Allocation by Intermediaries Act (Waadi) requires you, as a lender, to register with the Dutch Chamber of Commerce. As a hirer, you can limit your liability by checking this registration. When lending workers, you can offer your clients added certainty with NEN certification and the corresponding entry in the SNA register; an external party will then check and confirm your consistent compliance.
The Waadi applies to all kinds of lenders, including secondment providers, temporary employment agencies and payrolling companies, as well as to director-major shareholders seconding themselves through their own BV. You can read more about the Waadi rules here.
What is the Wtta?
If the legislative proposal is approved in an upcoming Dutch Senate vote, the Wtta will replace the current Waadi as of 2027. The Wtta introduces a licensing or authorisation requirement for posters of workers. This requirement will apply as of 1 January 2028: from then on, you will no longer be allowed to post workers without a licence.
Important note: the Wtta does not only affect Dutch companies. The admission requirement also applies to self-employed persons, payrolling companies and foreign businesses that post staff here. Hirers will also be subject to stricter requirements. They will only be allowed to do business with licensed companies that have been accepted to the market.
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 Certificate of Good Conduct (Verklaring Omtrent het Gedrag, VOG) for legal entities.
Security deposit: the lender must provide financial security.
Fines and measures for both hirers and lenders: the Dutch Labour Inspectorate enforces the Wtta and can impose fines of over € 90,000 and shut down non-compliant companies.
Transitional scheme: mitigate risks
The inspection report is an important component of the new system. There will be a transitional period: those who indicate before 1 January 2027 that they opt for voluntary certification with an SNA certificate and apply for admission before 1 July 2027 will receive a temporary exemption. These companies will not be required to provide an inspection report in the first year.
How to prepare for the Wtta:
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?
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.
Our advisors would gladly help you to properly prepare your business for the expected 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.
