A secondment agreement places an employee of one business at the disposal of another business, where he or she works under that other party’s supervision. The employment contract stays with the seconding employer, but Dutch law attaches consequences to the arrangement that the parties cannot exclude by contract, such as the hirer’s pay rule and liability for unpaid wages.
Below you will find what belongs in a secondment agreement, how it differs from agency work and from hiring a freelancer, which rules on registration, liability and posted workers apply, and what both parties should arrange before the assignment starts.
Three mandatory consequences matter most. First, under Article 8 of the Placement of Personnel by Intermediaries Act (Wet allocatie arbeidskrachten door intermediairs, Waadi), the seconded worker is entitled to the same key terms of employment as comparable employees of the hirer. That means the hirer’s pay rules, often its collective labour agreement, determine the pay, not the cost base of the seconding party. Second, under Article 9a of the Waadi a clause that prevents the worker from joining the hirer after the assignment is void; a reasonable fee for the introduction can be agreed in certain circumstances. Third, under Article 7:616a of the Dutch Civil Code (BW), the hirer is liable towards the worker for the wages if the seconding party does not pay properly. That makes checking the seconding party a commercial necessity, not only an ethical one.
The rules are changing. The Admission of Workers Act (Wet toelating terbeschikkingstelling van arbeidskrachten, Wtta) introduces a mandatory admission system for businesses that make workers available to others, including secondment companies. According to the government business portal Ondernemersplein, the law enters into force on 1 January 2027; lenders who want to use the transitional arrangement must register between 1 November 2026 and 1 January 2027, and the Labour Inspectorate starts enforcement on 1 January 2028. From then on, hirers who use a lender without admission can also be fined.
What does a secondment agreement actually mean?
In a secondment, an employee temporarily works for another organisation while remaining employed by the original employer. The secondment agreement between the two businesses records the terms of that arrangement.
Compare it with a football player who is loaned to another club for a season. The player remains under contract with the home club, but plays for the host club for a specific purpose. When the loan ends, the player returns, often with new experience. That, in essence, is a secondment (detachering).
The arrangement creates a three-way relationship between:
- The original employer: the seconding party (uitlener), which holds the employment contract.
- The host organisation: the hirer (inlener), where the employee temporarily applies his or her skills.
- The employee: the secondee, at the centre of the arrangement.
The purpose is usually straightforward. For the host, it is a way to bring in specialist expertise for a project without a permanent hire. For the original employer, it can be a way to keep good staff by offering new challenges, to use capacity that is temporarily not needed, or to build ties with another business. Some businesses, such as secondment agencies, make it their core activity.
How does the three-way relationship work?
The employee takes daily instructions from the host, but remains employed by the original employer. Payroll, sick pay and other employer obligations stay with the original employer.
Understanding the relationship between the three parties is essential. The secondee receives daily direction from the host organisation, but is not its employee. The employment relationship, with everything that comes with it, such as payroll, continued pay during illness and statutory benefits, remains the responsibility of the original employer.
Secondment is a well-established way of arranging temporary staffing in the Netherlands. The agreement is usually concluded between the seconding employer and the host. You see this model often in project-driven sectors such as engineering, IT, construction and consultancy, where specialist skills are needed for a limited period.
Some duties do pass to the host by law. For working conditions, the host is treated as the employer under the Working Conditions Act (Arbeidsomstandighedenwet, Arbowet). And under Article 7:658(4) of the Dutch Civil Code, the host is liable in the same way as an employer if the secondee suffers damage in the course of the work, for example in a workplace accident.
A secondment succeeds or fails on clarity. The agreement must set out the roles, responsibilities and lines of communication of everyone involved, to prevent misunderstandings and legal risks.
The table below summarises the roles.
Who are the parties in a secondment agreement?
There are three: the seconding employer, the host and the employee. Each has its own responsibilities.
| Party | Role | Main responsibility |
|---|---|---|
| Original employer | The seconding party (uitlener) | Keeps the employment contract, pays salary and benefits, and remains responsible as employer, including during illness. |
| Host organisation | The hirer (inlener) | Provides daily supervision, assigns tasks and ensures a safe working environment. |
| Employee | The secondee | Performs the work for the host while remaining bound by his or her own employment contract. |
The table shows how the duties are divided, so that each party knows what it is responsible for.
How does a secondment differ from other arrangements?
A secondee remains an employee of the seconding party; a freelancer is self-employed. An agency worker also remains employed by the agency, but under a special type of contract with fewer protections.
Secondment is easily confused with other forms of temporary work, but the differences matter. When you hire a freelancer, you conclude a contract for services with a self-employed professional. In a secondment, the person remains a salaried employee throughout.
Secondment also differs from agency work (uitzendwerk). An agency worker has an agency employment contract (uitzendovereenkomst, Article 7:690 of the Dutch Civil Code), which often contains an agency clause under which the contract ends automatically when the assignment ends. A secondee usually has an ordinary employment contract with the seconding employer, which continues after the assignment. The Waadi rules on the hirer’s pay and the Wtta apply to both forms.
Each form has different consequences under Dutch law for employment status, liability and tax. Understanding the three-way structure is the first step towards using secondment with confidence, both for international businesses and for SMEs.
Which Dutch rules apply to secondment?
The Waadi sets registration and pay rules, tax and wage chain liability put risks on the hirer, and for cross-border postings the rules on posted workers apply. From 2027 the admission system under the Wtta is added.
Arranging a secondment in the Netherlands requires more than a well-written contract. The Netherlands regulates the supply of workers closely, to protect workers and to ensure fair competition. Ignoring these rules can lead to substantial fines and liability.
At the heart of the framework is the Placement of Personnel by Intermediaries Act (Waadi). It contains the rules for any business that makes workers available to another business for remuneration. Its aim is to prevent illegal employment and unfair competition.
The Act imposes two obligations that form the basis of compliance for any secondment.
What are the Waadi registration and check obligations?
A business that makes workers available for remuneration must be registered as such in the Commercial Register of the KVK. The hirer must check this before the worker starts.
Under Article 7a of the Waadi, any business that makes workers available to another business for remuneration must be registered as a lender in the Commercial Register of the Chamber of Commerce (KVK). This is a legal requirement, not a formality.
This leads to an important task for the host: the Waadi check. Before a seconded worker starts, the host must verify that the seconding party is properly registered. It is a simple step, but skipping it can lead to fines from the Netherlands Labour Authority (Nederlandse Arbeidsinspectie), which are calculated per worker and can quickly add up.
From 1 January 2027, registration will no longer be enough for most lenders: they will need admission under the Wtta. Hirers must then check whether the lender has been admitted. From 1 January 2028, the Labour Inspectorate enforces this against both lenders without admission and the businesses that hire from them.
Compare the Waadi check with checking a builder’s credentials before work on your house starts. It is basic due diligence that prevents you from working with a non-compliant party and sharing in its liability.
This leads to another concept you need to understand.
What is chain liability for taxes and wages?
The hirer can be held liable for payroll taxes and VAT that the seconding party does not pay, and for the wages of the secondee. You can limit that risk with a G-account and careful selection of the seconding party.
Under Article 34 of the Tax Collection Act 1990 (Invorderingswet 1990), the host is liable for the payroll taxes, and in some cases the VAT, that the seconding party owes in connection with the work (inlenersaansprakelijkheid). If the seconding party does not pay these amounts, the Tax and Customs Administration can collect them from the host.
Separately, under Article 7:616a of the Dutch Civil Code, the secondee can claim unpaid wages from the host if the seconding party does not pay. The host can only avoid that liability if it shows that it is not to blame for the underpayment, for example because it made adequate checks.
This shared risk gives the host a real interest in the compliance of its partners. You can protect your business in several ways:
- G-account: ask the seconding party to open a blocked bank account (G-rekening) and pay the part of the fee that covers the estimated payroll taxes directly into that account. That can limit your liability for tax.
- Statement of payment history: regularly ask the seconding party for a statement of its payment history (verklaring betalingsgedrag) from the Tax and Customs Administration, which shows whether it pays its taxes on time.
- Reliable partners: work with established parties that can show they comply, for example through certification, and include audit rights and an indemnity in the agreement.
International secondments add another layer. A worker from outside the EU, the EEA or Switzerland needs a residence permit that allows the work, and often the employer or host must first obtain a work permit (tewerkstellingsvergunning, TWV) or use a route such as the highly skilled migrant scheme or the scheme for intra-corporate transferees. Arrange this before the secondment starts, because working without the correct permit leads to fines for the business where the work is done.
What does the Posted Workers Directive mean for secondments within the EU?
If an employer from another EU country posts an employee to the Netherlands, core Dutch terms of employment apply. After 12 months, or 18 months after a notification, almost all mandatory Dutch employment rules apply.
For cross-border secondments within the EU, the Posted Workers Directive (Directive 96/71/EC, as amended by Directive (EU) 2018/957) is key. In the Netherlands it is implemented in the Terms of Employment of Posted Workers in the EU Act (Wet arbeidsvoorwaarden gedetacheerde werknemers in de Europese Unie, WagwEU). The directive creates a level playing field and protects employees sent temporarily to another Member State.
For a worker posted to the Netherlands, this means among other things:
- Remuneration: the worker is entitled to the remuneration that applies under Dutch law and universally binding collective labour agreements, not only to the statutory minimum wage.
- Working hours and rest periods: Dutch rules on maximum working hours and minimum rest periods apply.
- Paid holidays: the worker is entitled to at least the Dutch statutory minimum of paid holidays.
- Health and safety: the work must meet Dutch standards under the Working Conditions Act (Arbowet).
These rules are mandatory. The foreign employer remains the employer, but in practice the host also has an interest in compliance, because of chain liability for wages. A foreign employer must also notify the posting in advance through the Dutch notification portal for posted workers, and the host must check that notification.
Why is the 12-month threshold important?
Since 30 July 2020, a posting that lasts longer than 12 months, or 18 months after a reasoned notification, brings almost all mandatory Dutch terms of employment into play.
The rules become stricter for longer postings. The revised directive took effect on 30 July 2020. It provides that after 12 months of posting, or 18 months if the employer submits a reasoned notification, almost all mandatory Dutch terms of employment apply to the posted worker. The main exceptions are the rules on concluding and terminating the employment contract, non-competition clauses and supplementary pension schemes.
The 12-month threshold is an important planning factor. Decide at the start whether a posting will be short-term, or whether you are prepared to comply with the broader obligations of a longer assignment.
Failing to plan for this threshold can lead to unexpected costs and liabilities. A clear secondment agreement that allocates those costs is your best defence.
How do you draft a sound secondment agreement?
Record the parties, duration, work, fee, intellectual property, confidentiality, liability, termination and applicable law. Anything you leave open will be argued about later.
The secondment agreement is where the legal framework meets practice. It is not a formality, but the operational plan for how the arrangement works day to day. Without a clear, detailed contract, all three parties are exposed to misunderstandings, disputes and financial risk.
See the agreement as the construction plan for a bridge between three points: the original employer, the host and the employee. Every support must be defined precisely. The aim is to identify potential problems in advance and to record the solutions in writing.
Keep in mind that the secondment agreement is concluded between the two businesses. The employee is not automatically bound by it. Arrangements that affect the employee, such as a change of workplace or duties, must be consistent with the employment contract, and the employee must usually agree to them. Many employers therefore also sign a short secondment letter with the employee.
Which core terms should you define?
Define who the parties are, how long the secondment lasts, where the employee works and what he or she will do. Vagueness here leads to disputes about responsibilities.
This is the foundation of the agreement. It sets out who, what, where and for how long.
Specify:
- Parties: the full legal names, registered offices and KVK numbers of the seconding employer and the host, and the name of the employee.
- Start and end dates: the exact duration of the secondment, and whether it can be extended. Uncertainty leads to disputes about when responsibilities begin and end.
- Place of work: the address where the employee will work. That matters for health and safety, travel costs and, in international cases, for the applicable rules.
- Duties: a description of the work the employee will do for the host. That manages expectations and provides a benchmark for performance.
Getting these basics right prevents many problems. A vague job description can quickly lead to disputes about the scope of the work, for example if the host assigns tasks for which the employee is not qualified or insured.
How do you arrange the fee and costs?
Set out the fee, the payment terms and who bears which expenses. Also agree how the fee develops if the employee’s pay rises because of the hirer’s pay rule.
Money is a frequent source of conflict. The agreement must set out the full financial arrangement between the two businesses, beyond the secondment fee alone.
A well-drafted financial clause is the best way to prevent commercial disputes. It ensures that both businesses understand the full costs and payment terms.
The agreement should state:
- The secondment fee: how much the host pays the seconding employer, for example an hourly rate or a fixed monthly fee, and how it is indexed. Take into account that the hirer’s pay rule under Article 8 of the Waadi can increase the employee’s pay, and therefore the costs.
- Payment schedule: the invoice dates and payment terms. Between businesses, the statutory payment term is 30 days if nothing is agreed (Article 6:119a of the Dutch Civil Code).
- Expenses: who pays travel, accommodation and equipment costs, and how these are approved.
- Illness and absence: whether the fee continues or stops if the employee is ill or on leave.
This section makes the financial side of the relationship transparent and predictable.
Who owns the intellectual property, and how do you protect confidential information?
By law, rights to works created by an employee usually go to the employer, not to the host. If the host is to own the results, the agreement must provide for an assignment.
If the employee creates something valuable during the secondment, such as software, a design or a new method, the question is who owns it. Under Article 7 of the Dutch Copyright Act (Auteurswet), the employer is in principle the author of works an employee makes in the course of the job. For inventions, Article 12 of the Dutch Patents Act 1995 (Rijksoctrooiwet 1995) gives the employer the right to the patent if the nature of the job involves making inventions. In a secondment, the employer is the seconding party, not the host.
If the host is to own the results, the agreement must say so and the rights must be assigned. For copyright, that requires a written deed (Article 2 of the Copyright Act). Many agreements therefore provide that the seconding employer assigns all rights to results created for the host, and will sign any further documents needed. Without such a clause, ownership of intellectual property can become a serious dispute.
Confidentiality is just as important. The employee may have access to sensitive information of both businesses. The agreement should contain confidentiality obligations that:
- prevent the employee from disclosing the host’s confidential information to third parties;
- prevent the employee from sharing the seconding employer’s trade secrets with the host;
- continue to apply after the secondment has ended.
Make sure the employee is also bound, for example through the employment contract or a separate confidentiality statement, because the employee is not a party to the agreement between the two businesses. Also agree how personal data of the employee is exchanged, in line with the GDPR.
How do you arrange termination and liability?
Agree on notice periods, grounds for immediate termination and who bears which liability. Towards third parties, the host can be liable for damage the secondee causes.
Even carefully planned arrangements can change. A good secondment agreement anticipates the end of the relationship, whether planned or unexpected. The termination clause should state the notice period for ending the agreement early and the grounds for immediate termination, such as serious misconduct or a material breach of contract. Keep in mind that ending the secondment does not end the employment contract with the seconding employer.
The liability clause deals with the ‘what if’ scenarios. If the secondee causes damage to a third party, both the seconding employer and the host may be liable under Article 6:170 of the Dutch Civil Code, depending on who had control over the work. If the secondee is injured at work, the host is liable as an employer (Article 7:658(4) of the Dutch Civil Code). The parties can agree between themselves who bears these risks. Often the host indemnifies the seconding employer against claims arising from work under the host’s supervision, and the seconding employer remains responsible for the quality of the person it provides. Check whether both parties’ liability insurance covers the arrangement.
Which clauses belong in every secondment agreement?
The checklist below lists the essential clauses. Use it as a final review before signing, and adapt each clause to your situation.
| Clause | Purpose | Key consideration |
|---|---|---|
| Parties & duration | To identify everyone involved and set the timeline. | Use full legal names and exact start and end dates. |
| Role & duties | To set clear expectations for the employee’s work. | Be specific, to prevent disputes about the scope of the work. |
| Financial terms | To set out all costs, fees and payment terms. | Account for the hirer’s pay rule (Article 8 Waadi) and for illness. |
| Employment status | To confirm that the original employer remains the employer. | The employment contract with the seconding employer continues unchanged. |
| Compliance | To secure Waadi registration and, from 2027, Wtta admission. | Include a warranty, audit rights and a G-account arrangement. |
| Intellectual property | To determine who owns work created during the secondment. | Rights go to the employer by law; an assignment to the host must be explicit and in writing. |
| Confidentiality | To protect the information of all parties. | Bind the employee as well, not only the two businesses. |
| Liability & indemnity | To allocate responsibility for the employee’s acts and for workplace accidents. | The host is liable as employer for workplace safety; agree indemnities and check insurance. |
| Termination | To set how and when the agreement can end. | Notice periods and grounds for immediate termination; the employment contract does not end automatically. |
| Applicable law & jurisdiction | To determine which law and which court apply to disputes. | For secondments in the Netherlands, Dutch law and a Dutch court are usually the logical choice. |
This table is a quick reference, but every secondment is different. Adapt the clauses to your arrangement, so that the final document is complete and clear to everyone involved.
What are the benefits and risks of secondment?
Secondment gives flexible access to expertise and development opportunities for employees. The risks lie in integration, unclear management and legal liabilities.
Choosing secondment is a strategic decision, not only a logistical one. It offers flexibility and other advantages, but it is not a solution for everything. A successful secondment requires a realistic view of both the rewards and the pitfalls.
What are the advantages?
The host gets specialist skills for a limited period, the employee gains experience and the businesses strengthen their relationship.
A well-planned secondment does more than fill a temporary gap. It delivers value to the host, the original employer and the employee.
A major advantage is access to specialist skills when you need them. Suppose your team needs an expert in sustainable supply chains for a six-month project. A secondment lets you bring in that expertise without a long and costly recruitment process. It suits project work where you need a particular skill intensively, but for a limited time.
For the employee, a secondment is an opportunity for development. He or she works in a new environment, learns new systems and builds a wider network. That experience makes the employee more versatile when he or she returns, which can help the original employer keep good staff.
A secondment is more than a temporary placement; it is an investment in people and in business relationships. It can strengthen ties between businesses and lead to future cooperation.
That cooperation can be a competitive advantage. When two businesses share talent, they also share knowledge and build trust, which can lead to joint projects or strategic partnerships.
What are the disadvantages and risks?
The main risks are poor integration, confusion about who manages the employee and legal risks such as chain liability and an unclear employment relationship.
The three-way relationship can create friction that, if not managed, can derail the arrangement.
One challenge is integration. Every business has its own way of working, communication style and unwritten rules. A secondee can feel like an outsider. Without a good onboarding process, productivity and motivation suffer.
Another pitfall is confusion about management and authority. The employee reports to the original employer on HR matters but receives daily instructions from the host. Who conducts the performance review? Who approves holidays? A poorly drafted agreement leaves these questions open.
The main legal risk is an unclear employment relationship. If the host in practice decides on pay, promotion and dismissal and the seconding party plays no real role, a court may look at the reality rather than at the labels. The employee may then argue that the host is the actual employer. In addition, the host bears the chain liability for wages and taxes discussed above. A carefully drafted agreement, followed in practice, is your main protection.
The table summarises the key points:
| Aspect | Potential benefit | Potential risk |
|---|---|---|
| Talent | Access to specialist, project-specific skills. | Difficulty integrating the secondee into the host’s culture. |
| Development | Improves the employee’s skills and supports retention. | The employee loses touch with the original employer. |
| Management | Flexible staffing without permanent costs. | Unclear supervision and performance management. |
| Legal | A clear contractual framework for all parties. | Chain liability and disputes about who is the employer if the agreement is poorly structured. |
A successful secondment comes down to planning. By anticipating these issues in your agreement, you maximise the benefits and keep the risks under control.
How do you organise a successful secondment, step by step?
Work in three phases: preparation, the secondment period and the return. Clear agreements between all three parties at each stage prevent misunderstandings.
A successful secondment requires planning well before the employee starts. A well-managed process ensures that the original employer, the host and the employee agree on the goals.
Compare it with staging a play: you need a good script (the secondment agreement), the right actor (the candidate) and clear directions for everyone involved.
Phase 1: how do you prepare?
Establish the business need, select a suitable candidate and hold a meeting with all three parties before anything is signed.
Identify the business need: why are you doing this? To fill a skills gap for a project, to give a talented employee a chance to grow, or to strengthen a relationship with a partner? Establishing the purpose is the first step.
Select the right candidate: look beyond technical skills. The right person is adaptable, resilient and a good communicator. The employee must also agree to the secondment if it goes beyond what the employment contract allows.
Hold a tripartite kick-off meeting: before documents are signed, bring all three parties together to agree on goals, communication and the scope of the role. Also check the compliance points: Waadi registration, Wtta admission from 2027, permits for non-EU workers and, for cross-border postings, the notification.
Clear communication from the start prevents misunderstandings later.
Phase 2: how do you manage the secondment period?
Organise a good start at the host and agree who is responsible for supervision and for formal HR matters. Hold regular meetings with all three parties.
Once the agreement is signed, the focus shifts to carrying it out. A smooth start helps the employee contribute quickly and feel part of the host’s team.
A good onboarding package covers practical matters, such as access and IT accounts, and introduces the team, key contacts and the host’s way of working. The host must also provide instructions on safety, because it is responsible for working conditions.
Make clear who is responsible for performance management. Usually the host supervises the daily work and gives informal feedback, while the original employer handles formal appraisals, salary reviews and disciplinary matters. Record this in the agreement.
Regular, structured meetings keep a secondment healthy. We recommend monthly or quarterly meetings between all three parties to review progress, deal with problems and make sure the employee feels supported by both organisations.
For employees on an international secondment, the move involves much more than a new desk. It means adapting to a new country and culture, arranging housing, registration with the municipality and health insurance. Understanding daily life is as important as understanding the job description, so offer practical support with the move.
Phase 3: how do you arrange the return?
Plan the return in good time, define the employee’s role after the secondment and use the experience gained. This phase is often overlooked.
The final stage of a secondment is often overlooked, but it is essential for the full return on your investment. Bringing the employee back requires a plan, so that the new skills and experience are used.
Start planning the return at least a month before the secondment ends:
- Define the return role: where will the employee fit in? Ideally, the role uses the skills and perspectives gained during the secondment.
- Hold a debriefing: discuss the experience with the employee. What did he or she learn, what challenges arose, and how can the new knowledge benefit the business?
- Share the knowledge: give the employee the opportunity to share what he or she learned, for example in presentations or workshops.
Managing this phase properly makes the employee feel valued and extends the benefits of the arrangement. Also check that the host has no remaining claims on the employee, for example concerning confidential information or equipment.
In summary
- In a secondment, the employee remains employed by the seconding employer but works under the supervision of the host.
- The hirer’s pay rule (Article 8 Waadi), the ban on clauses that block a move to the hirer (Article 9a Waadi) and wage chain liability (Article 7:616a of the Dutch Civil Code) apply regardless of what the parties agree.
- The seconding party must be registered under the Waadi; from 1 January 2027 most lenders need admission under the Wtta, with enforcement against lenders and hirers from 1 January 2028.
- For postings from another EU country, core Dutch terms apply from day one and almost all mandatory terms after 12 (or 18) months.
- Arrange intellectual property, confidentiality, liability, illness and termination explicitly in the agreement.
Frequently asked questions about secondment agreements
Even with a good agreement, practical questions arise. Below are answers to the questions we hear most often.
Who is responsible if the seconded employee causes damage?
Towards third parties, the host and the seconding employer can both be liable, depending on who had control over the work. Between the businesses, the agreement determines who ultimately bears the damage.
Under Article 6:170 of the Dutch Civil Code, an employer is liable for errors of its subordinates. In a secondment, the host usually directs the work, so it can be liable as well. A well-drafted agreement contains an indemnity clause that determines who bears the damage internally. Often the host indemnifies the seconding employer against claims arising from work under its supervision. If the employee himself or herself suffers damage at work, the host is liable under Article 7:658(4) of the Dutch Civil Code.
What happens if the employee is on long-term sick leave?
The seconding employer remains responsible for continued pay and reintegration, for up to two years. The agreement should state what happens to the secondment and the fee.
Under Article 7:629 of the Dutch Civil Code, the employer must continue to pay at least 70% of the salary during illness, for up to two years, and is responsible for reintegration. These duties stay with the seconding employer during a secondment.
The secondment agreement should specify:
- whether the host may end the secondment if the absence lasts long;
- which notice period then applies;
- whether the fee is suspended or reduced during the absence;
- whether the host must cooperate with reintegration, for example by offering adjusted work.
Agreeing on this in advance prevents confusion if the employee falls ill.
Can a secondment agreement be terminated early?
Yes, if the agreement provides for it. Without a termination clause, early termination can be a breach of contract.
A clear termination clause is a fair and transparent exit route for both parties. It prevents costly disputes at the end of the arrangement.
The agreement should include notice periods for both businesses and define the grounds for immediate termination, such as serious misconduct by the employee or a material breach by one of the businesses. Without these provisions, ending the agreement early can lead to a claim for damages. Remember that ending the secondment does not end the employment contract; the seconding employer must then offer the employee other work or follow the normal dismissal rules.
How is secondment different from hiring a freelancer?
A secondee remains an employee of the seconding employer, which pays wages and payroll taxes. A freelancer is self-employed and takes care of his or her own taxes and insurance.
The key difference is the employment relationship. A seconded worker is and remains an employee of the seconding company, which is responsible for salary, payroll taxes, social security contributions and other employer obligations.
A freelancer, in the Netherlands often called a zzp’er, is a self-employed contractor who invoices for services and arranges his or her own taxes, insurance and pension.
This distinction matters in the Netherlands. Since 1 January 2025 the Tax and Customs Administration has resumed enforcement against false self-employment, where a freelancer in practice works as an employee. That can lead to additional tax assessments for the business that hires the freelancer. A proper secondment through an employer avoids that risk for the worker concerned, provided the Waadi rules are followed.
Law & More advises seconding employers and hosts on secondment agreements, the Waadi and the Wtta. Unsure where you stand? Tell us about your situation. We will let you know your options within one working day.
How Law & More can help you with this is explained on our employment lawyer page.
