New Reporting Obligations for Foreign Employees in the Netherlands

The Ministry of Social Affairs and Employment has announced that as of March 1, 2020 new reporting obligations in the Netherlands will go into effect for foreign workers. These new regulations are applicable to any employer or staff who will be working temporarily in the Netherlands from any EEA* member country or Switzerland.

Employers established in the EEA and Switzerland will now be obligated to report in advance of arriving and working in the Netherlands. The duty to report information (which includes position, salary, work duties, etc.) can be provided through the Dutch online reporting system. It will be the responsibility of the organization employing the foreign worker in the Netherlands to ensure that the duty to report has been made and verified.

Exceptions to the new rule will be made for:

• Workers who carry out the initial installation or assembly of supplied goods and do not exceed 8 days within country (does not apply to the construction industry)
• Workers who are performing urgent maintenance or repairs or are installing software; up to a maximum of 12 continuous weeks within a 36-week period
• Workers attending business meetings; up to a maximum of 13 weeks within a 52-week period
• Various other smaller activities such as scientific conferences or research

The data collected will be shared with other government entities in the Netherlands, including Social Affairs & Employment Inspectorate; Social Insurance Bank; Tax & Customs Administration; Living Environment & Transport Inspectorate; and the Immigration and Naturalization Service. Sharing this data will allow these entities to ensure compliance of each entity’s individuals regulations for posted workers.

is important to note that due to the sharing of this data – specifically with the Tax & Customs Administration – companies with extended business travelers within impacted countries will need to be more diligent with their reporting. Incorrect (or a lack of) reporting may result in tax implications.

Additional information can be found at:

Government of the Netherlands

PwC Netherlands

* Countries participating in the EEA include: