New WTTA Act changes the rules for lenders and borrowers

From 1 January 2028, the Labour Supply Act (WTTA) will significantly change the labour supply market. This new law introduces an official licensing system for all organisations that supply labour. These include employment agencies, secondment agencies and payroll companies. The new WTTA Act obliges hirers to only work with lenders that have been approved by the Dutch Labour Market Authority (NAU).

The Act is intended to better protect employees, particularly migrant workers. And to create a level playing field for organisations that comply with the rules.

New obligations for lenders

Under the WTTA from 1 January 2028, lenders will only be allowed to supply workers if they have been officially approved by the NAU. This approval will only be granted if a lender complies with a comprehensive set of obligations.

Expansion of administrative obligations

Lenders must demonstrate that they treat employees correctly in accordance with the standards framework. This includes, among other things; correct payment of wages, communication of employment conditions, timely payment of payroll taxes. Keeping a clear overview of which employees work for which hirers. Invoices and records must also be kept for at least seven years.

Inspection report or SNA certificate

To apply for authorisation, lenders must have:

1. An inspection report from a recognised inspection body, or

2. A valid SNA certificate (valid on 30 June 2027).

Lenders without SNA certification must have an inspection report drawn up.

Mandatory deposit

In order to be admitted to the WTTA, lenders must pay a deposit to the Dutch Lending Market Authority (NAU). This deposit serves as financial security that the lender will comply with all legal obligations, such as correct wage payment, compliance with social and tax rules, and the provision of certified accommodation where applicable.

The amount of the deposit depends on the type of lender:

• €100,000 for existing lenders

• €50,000 + €50,000 (after six months) for new lenders

After four years, the deposit is refunded, provided that the lender has demonstrably and consistently complied with all WTTA obligations during this period.

Important deadlines

The WTTA has three important dates that determine whether a lender may remain active after 2027:

• 1 November – 31 December 2026: Register with the NAU to be able to make use of the transitional arrangement.

• 1 May – 30 June 2027: Submit the official application for admission, with SNA certificate or inspection report.

• 1 January 2028: Start of the admission requirement and commencement of active enforcement by the Dutch Labour Inspectorate.

Lenders who do not take these steps in time will simply no longer be allowed to lend out employees as of 2028.

What does this mean for hirers?

It is not only lenders who are affected by the new WTTA Act. From 1 January 2028, hirers will have an active duty of supervision: they must check whether the party from which they hire staff has a valid licence. Working with an unauthorised lender can result in fines and enforcement measures.

For organisations that work extensively with flexible workers, this entails risks such as interruption of work, non-compliance fines and reputational damage. A clear compliance process is therefore essential.

How Crowe Peak can help

Please contact us for a no-obligation consultation. We are happy to help you prepare for this new legislation and ensure that your organisation. Remains future-proof and compliant within the Dutch labour hire market.