WTTA: Prepared for new licensing rules?

On 1 January 2027, the Dutch Labour Supply Licensing Act (Wet toelating terbeschikkingstelling van arbeidskrachten – WTTA) will enter into force. The new legislation introduces a mandatory licensing regime for organisations supplying workers in the Netherlands and will have significant implications for both labour providers and businesses engaging external personnel.

Now that the legislation has been formally adopted, organisations should assess whether their activities fall within the scope of the WTTA and determine what actions may be required to comply with the new rules.

What is the WTTA?

The WTTA builds on the existing Dutch Posting of Personnel by Intermediaries Act (Waadi). While the Waadi establishes when workers are considered to be supplied to a third party, the WTTA introduces a licensing framework combined with enhanced supervision and enforcement.

Key principles of the new regime are:

• Only licensed labour providers will be permitted to supply workers.
• Hirers may only engage labour providers that hold a valid licence or qualify under the transitional regime.
• Regulatory oversight and enforcement will be strengthened.
• Hirers will have a statutory obligation to verify the compliance status of labour providers.

The objective of the legislation is to promote a more transparent and compliant labour market while addressing abuses within the labour supply chain.

The scope extends beyond traditional staffing agencies

A common misconception is that the WTTA applies only to temporary staffing agencies. In practice, the legislation has a much broader scope and may affect organisations across a wide range of sectors.

Under Dutch law, workers are considered to be supplied where:

• An employer makes employees available to another organisation;
• Remuneration is received for doing so; and
• The hiring organisation exercises day-to-day supervision and direction over the workers.

As a result, the WTTA may apply to:

• Staffing, secondment and payroll companies;
• Foundations supplying personnel to third parties;
• Foreign employers supplying workers in the Netherlands;
• Organisations that occasionally make employees available to clients or business partners, including construction companies, consulting firms, healthcare providers and educational institutions.

Importantly, labour supply does not need to be an organisation’s primary activity for the licensing requirement to apply. The actual working relationship and operational reality are decisive, rather than contractual descriptions or corporate registrations.

In certain circumstances, an exemption from the licensing requirement may be available. However, other obligations under the WTTA, including reporting and record-keeping requirements, generally remain applicable.

When is a license not required?

Not every workforce arrangement falls within the scope of the WTTA.

A licence is generally not required where work is performed under a genuine contracting or outsourcing arrangement and employees remain under the supervision and direction of their own employer.

The legislation also provides exemptions for:

• Non-profit personnel exchanges between organisations (collegial lending);
• Assignments within a corporate group where only employment costs are recharged; and
• Certain specific sectors, including social development companies, vocational training programmes (BBL), private security companies and private investigation firms.

Self-employed individuals without employees are outside the scope of the WTTA because they do not supply personnel to third parties. By contrast, a private limited company (BV) supplying its employees may fall within the licensing regime.

Ultimately, whether a licence is required depends on the facts and circumstances of each situation and the way activities are organised in practice.

Key implementation dates

The introduction of the WTTA will take place in phases:

• 1 November – 31 December 2026 – Registration for the transitional regime.
• 1 January 2027 – WTTA enters into force.
• 1 May – 30 June 2027 – Submission period for licence applications.
• From 1 July 2027 – Licensed labour providers and organisations operating under the transitional regime will be listed in the public register maintained by the Netherlands Labour Market Authority (Nederlandse Autoriteit Uitleenmarkt – NAU).
• 1 January 2028 – Active enforcement by the Dutch Labour Inspectorate commences.

Organisations expecting to supply workers during 2027 should carefully assess whether registration under the transitional regime is advisable. Registration after 31 December 2026 will no longer be possible.nstrably and consistently complied with all WTTA obligations during this period.

Licensing requirements

To obtain a licence, labour providers must meet a number of statutory requirements, including:

• A reliability assessment, including a Certificate of Good Conduct (VOG);
• Demonstrable compliance with employment law, payroll tax obligations and applicable collective labour agreements;
• Adequate administrative processes and internal controls;
• Periodic inspections by accredited inspection bodies; and
• A security deposit currently set at EUR 100,000 or, where applicable, a clean tax compliance declaration issued by the Dutch Tax Administration.

These requirements demonstrate that obtaining a licence involves more than completing an application process. Organisations will also need to ensure that their governance, compliance and operational processes meet the required standards.2028.

What does this mean for hirers?

The WTTA introduces significant new responsibilities for organisations engaging external workers.

From July 2027 onwards, hirers must verify whether a labour provider holds a valid licence or is lawfully operating under the transitional regime. This information will be available through the public NAU register.

Engaging non-compliant labour providers may expose organisations to administrative penalties, joint and several liability for payroll taxes and social security contributions, supply chain disruption and reputational damage. As a result, supplier due diligence and workforce compliance will become increasingly important elements of risk management and corporate governance.

Start preparing now

Although licence applications must be submitted no later than 30 June 2027, organisations should begin preparations well in advance. Assessing workforce structures, contractual arrangements and operational responsibilities typically requires time and coordination across multiple departments.

Where uncertainty exists regarding the application of the WTTA, an early assessment can help determine whether a licence is required, an exemption may be available or the organisation falls outside the scope of the legislation altogether.

Taking action now will help avoid unnecessary delays and ensure readiness once the new regime becomes fully operational.

How Crowe Peak can help

Preparing for the WTTA requires a combination of legal, tax and operational expertise. Crowe Peak supports organisations in assessing the impact of the new legislation and implementing the measures necessary to comply with the upcoming requirements.

Our services include:

• WTTA readiness assessments and impact analyses;

• payroll and compliance reviews;

• risk assessments of existing workforce structures and processes; and

• support throughout the licensing and implementation process.

By gaining timely insight into the implications of the WTTA, organisations can reduce compliance risks and prepare effectively for the new regulatory environment.