Posting from an EEA country
If your company is based outside of the Netherlands, but within the EU, the EEA or Switzerland, and it performs an assignment in the Netherlands with employees that come from countries outside the EU, the EEA, or Switzerland, you do not need a work permit if you are allowed to work in your company's country.
Foreign employers based in the EEA or Switzerland must notify the Dutch authorities about the temporary posting before starting work in the Netherlands. The notification can be done through the online notification portal: https://meldloket.postedworkers.nl/runtime/?lang=en.
Appointing a representative in the Netherlands
The foreign employer based in the EEA or Switzerland shall appoint a contact person who can be approached by the Netherlands Labour Authority, and who functions as the point of contact. This person can also be a posted worker, provided they are available throughout the service period in the Netherlands to answer questions from the Netherlands Labour Authority. This contact person must also be authorised to send and receive documents about the posting. Only natural persons can be a contact person.
Application for authorisation to work in the Netherlands
Employers must apply for work permits (https://business.gov.nl/regulation/work-permitemployees/) for their employees if they are from outside the EEA/Switzerland.
If the employer is based in the EEA or Switzerland, these work permits are not required, but the Ministry of Social Affairs and Employment shall be notified via the online portal.
Applicable rules for posted workers
Posted workers are subject to certain minimum conditions of employment as set out by the Dutch Labour Laws and related collective agreements with regard to:
maximum working time and minimum rest periods;
minimum amount of paid annual leave;
minimum wages;
temporary agency working conditions;
occupational safety;
specific conditions of employment and work for young people, pregnant women and women
who have recently given birth; and
equal treatment.
When obligations in the Labour laws are not observed, the relevant inspectorate (Social Affairs and Employment “SZW”) may impose a fine. If the minimum provisions from the universally binding collective agreement are not observed, employees and/or social partners may institute an action against the employer.
Social security
As a general rule, a posted worker from the EEA or Switzerland remains part of their home country’s social security system. To certify this, a valid certificate of coverage document (A1 form) has to be applied by the employer from the competent social security authority of that country. The A1 certificate certifies which legislation applies to the employment contract in accordance with Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems.
In general, third country national employees with third county registered employers remain in the social security system of their home countries, if the posting employment does not exceed two years and if the Netherlands has a bilateral agreement on social security with the home country of the posted employee that provides an exemption. In order to prove coverage in the foreign country, the individuals should obtain a Certificate of Coverage from the competent social security authority for the period of their activity on Dutch soil.
Papers that have to remain available for potential requests from the DUTCH Labour authorities
There are a number of administrative statutory obligations imposed on companies who perform temporary work in the Netherlands:
the obligation to provide information, if requested, to the Labour Inspectorate (SZW);
the obligation to have certain specific documents available at the (Dutch) place of work (or have them digitally available at once) and ready for inspection, such as pay slips, timesheets, employment agreements of posted workers, proof of salary payments, identification details;
the duty to report: foreign service providers must report in advance about where and when and with which employees work will be performed in the Netherlands;
the obligation to appoint a contact person who functions as a point of contact and who can be contacted by the Inspectorate (SZW).
The failure to comply with these obligations is regarded as a violation and may therefore be punished with an administrative fine. Self-employed persons must also comply with the obligation to provide information and a more limited.