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As of 1 March 2020 reporting obligation for foreign employees in the Netherlands


The Ministry of Social Affairs and Employment has announced that the long-awaited reporting obligation for EU employers who come to work in the Netherlands with their staff, will take effect on 1 March 2020. From that date, all employers from other EU Member States will have to report in advance if they perform work in the Netherlands with their personnel.

What does this mean for you?

From 1 March 2020, all employers established in the EEA and Switzerland will have to report in advance if they come to work in the Netherlands with their staff. This report can be made via an online portal. As the Dutch recipient of the service, you will then have to verify this report. It has been announced that the period for the verification will be 5 days.

The Netherlands is one of the last countries in Europe to implement the reporting obligation for employers from other Member States who temporarily provide services in another Member State with their staff. This means that it is now very important for Dutch employers who make use of cross-border workers within Europe to regulate these obligations. This includes, for one thing, the ability to verify reports and, for another, to report in other Member States (if necessary) if they carry out activities there with their own staff.


Because of the practical workability and administrative burden, for some categories of work an exception has been made to the reporting obligation. If work is performed exclusively in the Netherlands and falls into one of these categories, the employer will not be required to report. An exception applies for instance to the following activities:

  • workers who carry out the initial assembly or installation of supplied goods for a period not exceeding 8 days (this exception does not apply to the construction sector);
  • employees who carry out urgent maintenance or repairs or perform software installations for a maximum period of 12 continuous weeks within a period of 36 weeks;
  • business meetings for a period of not more than 13 continuous weeks in 52 weeks. Remarkably, this has been adjusted to a period of 13 weeks (not continuous) within 52 weeks for the purpose of assessing whether a work permit is required. It is to be hoped that this criterium was the legislator's intention and that up to a maximum of 13 weeks in a 52-week period, no reporting is required when conducting business meetings;
  • various other activities such as attending scientific conferences and various types of employees such as researchers, international athletes, artists, are also excluded, each with their own maximum terms.

For small employers (with a maximum of 9 employees) a relaxation of the reporting obligation has been included. Small employers can submit an annual report, provided that they have performed at least 3 services in the Netherlands in the previous calendar year, are established no more than 100 km from the Dutch border and perform services in a recurring pattern. Employers in the building industry, employment intermediation, temporary employment agencies and personnel management cannot make use of the annual report.

Finally, contrary to what was previously announced, the transport sector is not entirely exempt from the reporting obligation. Employers from other Member States who deploy their employees in the Netherlands for the transport of goods on the road (with the exception of transit transport), will therefore also have to submit a report.

Designated risk sectors for the self-employed

In a number of sectors (so-called high-risk sectors) self-employed persons will also have to report if they come from the EEA or Switzerland and temporarily provide a service in the Netherlands. This applies for instance to self-employed persons in the sectors: agriculture, industry, construction, transport, catering and health care. These self-employed persons can also submit an annual report if they have performed at least 3 services in the Netherlands in the previous calendar year, are no more than 100 kilometre from the Dutch border and perform services in a recurring pattern.

Several authorities will have access to the report

Finally, the decree on the entry into force of the reporting obligation provides for different authorities to have access to the information in the report, in order to ensure compliance with the rules applicable to service providers and posted workers. In concrete terms, this means that the following authorities gain access to the information: the Social Affairs and Employment Inspectorate, the Social Insurance Bank, the Tax and Customs Administration, the Living Environment and Transport Inspectorate and the Immigration and Naturalisation Service.

Contact us

Wendy Toonen

Wendy Toonen

Senior Manager, PwC Netherlands

Tel: +31 (0)65 395 93 72

Lisa Haans

Lisa Haans

Manager, PwC Netherlands

Tel: +31 (0)63 074 38 98

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