In a nutshell
The Wtta, or the Act on the Authorization of the Provision of Workers, introduces an authorization system for companies that provide workers. The law applies to both labour providers and hirers: companies that hire workers through an external party.
From 1 January 2028, organizations may only hire temporary workers through staffing agencies that are authorised by the Dutch Authority for the Labour Provision Market have been granted an exemption, or are covered by the transitional arrangement.
Working with an unauthorised labour provider can result in fines, mandatory termination of the partnership, and increased oversight. The Dutch Lending Market Authority reviews licensing applications, maintains a public registry, and collaborates with inspection agencies that conduct audits to ensure compliance with the regulatory framework.
International deployment: when does the WTTA apply?
The WTTA is particularly relevant for companies that operate internationally. The law applies not only to traditional staffing agencies, but also to any situation in which one party provides workers to another organisation in exchange for compensation, while those workers perform their duties under the direction and supervision of the user company.
This can also be relevant for secondment, payroll services, international staffing, labour leasing or foreign companies that deploy employees in the Netherlands.
Common situations
International Employees Through a Foreign Supplier
If a Dutch client hires people through a foreign entity and they are, in fact, working under the direction of the Dutch client, this may constitute a “secondment.” Starting in 2028, that foreign staffing agency must therefore be properly licensed, unless a statutory exception applies.
Self-employed individuals and freelancers
Genuinely self-employed individuals who work independently, bear their own responsibility, and are not subject to the client’s day-to-day management and supervision are, in principle, not covered by the Wtta. However, if the assignment is arranged through a broker, intermediary, or foreign supplier that places professionals with the client, it must be assessed whether this actually constitutes a posting. In addition, bogus self-employment remains a separate compliance risk.
Remote workers outside the Netherlands
A fully remote worker who works independently from abroad—without being assigned to the Netherlands and without a temporary staffing arrangement—generally falls outside the scope of the Wtta. However, as soon as someone works under the direction of a Dutch client, is integrated into the organization, and, for example, travels to the Netherlands periodically for work, onboarding, or team-building days, the arrangement must be reassessed.
Workations and Temporary Stays in the Netherlands
A workation is not, in and of itself, a secondment. However, if an international employee temporarily performs work in the Netherlands through a third party under the supervision and direction of the Dutch client, the Wtta may apply. The legal form is less important than the actual work situation.
What are the risks for companies hiring through external parties?
Starting in 2028, the Dutch Labor Inspectorate will be able to enforce the law. For employers who lack sufficient oversight of their staffing chain, the consequences may go beyond a mere administrative correction.
administrative fines for unauthorised labour providers;
fines for hirers who work with an unauthorised labour provider;
termination or suspension of the collaboration;
additional inspections and audits throughout the supply chain;
reputational damage resulting from the employment of vulnerable or international workers;
contractual and tax risks, such as those related to chain liability or bogus self-employment.
How YourExpats Helps
International operations are rarely black and white. Employees, self-employed individuals, remote workers, secondments, workations, and foreign suppliers are subject to various regulations: the Wtta, the Waadi, labor law, immigration, payroll, taxes, and social security. That is precisely why structure is essential.
Through the YourExpats platform, client companies can better document, assess, and monitor their international assignments. Who is working? Through which provider? Where is the work being performed? Who exercises direction and supervision? Is the arrangement one of self-employment, temporary staffing, secondment, or assignment? And is the supplier compliant?
The Wtta makes one thing clear: international flexibility remains possible, but only if the supply chain is under control. Now is the time for hirers to review their suppliers, contracts, and working arrangements to ensure that international deployment remains safe, transparent, and compliant starting in 2027 and 2028.
Practical checklist for employers
Identify all staffing agencies, payroll service providers, secondment agencies, brokers, and foreign suppliers.
Check which suppliers may be subject to the Wtta.
Determine who is in charge and who provides oversight for each structure.
Check the public register of the Dutch Authority for the Labour Provision Market once it becomes available.
Document checks in HR, compliance or supplier files.
Update employment contracts to include clear WTTA and compliance provisions.
Link WTTA checks to immigration, IND, payroll, tax and HR compliance processes.
Frequently asked questions
WTTA stands for the Act on the Authorisation of the Provision of Workers. The Act introduces an authorisation system for companies that provide workers to other organisations.
Enforcement by the Dutch Labour Inspectorate is expected to begin on 1 January 2028.
Yes. Companies that hire workers through third parties may also be at risk if they work with an unauthorised labour provider.
That is possible. If a foreign party provides workers who, in practice, work under the direction and supervision of a Dutch client, this may constitute the provision of workers. In that case, it must be assessed whether the supplier falls under the WTTA.
In principle, genuinely self-employed individuals are not covered by the core provisions of the WTTA. However, if the assignment is arranged through a broker, intermediary or supplier, it must be assessed whether the arrangement effectively constitutes the provision of workers. In addition, bogus self-employment remains a separate compliance risk.
A fully independent remote worker based outside the Netherlands generally falls outside the scope of the WTTA. However, if someone works under the direction of a Dutch client, is integrated into the organisation, or temporarily performs work in the Netherlands, the arrangement must be reassessed.
International staff often entail additional compliance obligations, such as visa applications, IND deadlines, residence permits, salary requirements, local registrations, payroll, taxes, social security, and remote worker administration. If an external staffing agency is also involved, the WTTA may need to be factored into the compliance process.
Would you like to get control over your international hiring chain?
YourExpats helps employers bring structure to international assignments, immigration, IND processes, remote worker administration, and HR compliance. This helps you maintain a better overview of your people, suppliers, documents, deadlines, and risks.
