Wtta: what lenders and hirers must arrange for admission by 2027

From 1 January 2027, a business that makes workers available to other businesses in the Netherlands needs admission under the Admission of Workers Act (Wet toelating terbeschikkingstelling van arbeidskrachten, Wtta), and a business that hires those workers may only use admitted lenders. Enforcement by the Netherlands Labour Authority starts on 1 January 2028, so 2027 is a transition year, but only for lenders that register in time.

The Wtta replaces the current, largely voluntary certification of the temporary employment sector with a statutory admission system. Admission is granted by the new Dutch Authority for the Lending Market (Nederlandse Autoriteit Uitleenmarkt, NAU), which keeps a public register. Both lenders and hirers can be fined.

The timetable is staged, and the first deadline applies to lenders. Registration for the transitional arrangement runs from 1 November to 31 December 2026. The Act enters into force on 1 January 2027. Applications for admission can be filed from 1 May to 30 June 2027, and the NAU assesses them from 1 July 2027. Enforcement starts on 1 January 2028.

To be admitted, a lender must provide a guarantee (waarborgsom), submit a certificate of conduct for the legal entity, and show that it meets a set of statutory standards through an inspection report. For a first application, a valid SNA quality mark can take the place of that report. For hirers, the obligation is simpler but no less serious: check the register before an assignment starts, and keep checking during it.

Below we explain who falls under the Act, what each party must arrange and by when, how enforcement will work, and which practical steps are worth taking now rather than in 2027.

What is the Wtta, and why was it introduced?

The Wtta is a law that allows only vetted businesses to lend workers. It was introduced to stop abuses of labour migrants and unfair competition by rogue employment agencies.

The background is the 2020 report of the task force on the protection of labour migrants, led by Emile Roemer (the Aanjaagteam bescherming arbeidsmigranten). It described serious abuses in the treatment and housing of labour migrants. Rogue agencies were regularly found to breach labour laws, which also created unfair competition for businesses that follow the rules.

Today, lenders only have to register in the Commercial Register under the Placement of Personnel by Intermediaries Act (Waadi). That registration is passive: nobody checks whether the business actually complies. The Wtta replaces it with an active admission system.

The aim is to remove rogue lenders from the market, protect workers against exploitation and create a level playing field. Only businesses that have been checked and can show financial reliability may lend workers to third parties.

Who does the Wtta apply to?

To every business that makes workers available to a third party to work under that party’s supervision and direction, in the course of a business. That includes far more than traditional temporary employment agencies.

The Act applies to temporary employment agencies, secondment agencies and payroll companies, regardless of their size. It also applies to foreign lenders that send workers to work in the Netherlands.

Many organisations do not realise that the law classifies them as a lender. If your business model involves placing your employees under the supervision and direction of a client, the Wtta probably applies to you. For example:

• an IT consultancy that places programmers on site at a client, where they work under the client’s management;
• a cleaning company that provides staff who work under the direction of the client at various locations;
• an engineering firm that places technicians in a client’s project team.

The decisive factor is who directs the work. A contractor that carries out a job under its own direction, for example a cleaning company that decides itself how and by whom the work is done, may fall outside the scope. The line is not always clear, so review your specific arrangements.

What must be arranged by when?

Lenders must register between 1 November and 31 December 2026 and apply for admission between 1 May and 30 June 2027. From 1 January 2028, lending without admission is prohibited and enforced.

• 1 November to 31 December 2026: lenders register with the NAU for the transitional arrangement.
• 1 January 2027: the Wtta enters into force and the transition year begins.
• 1 May to 30 June 2027: lenders file their application for admission.
• From 1 July 2027: the NAU assesses applications and publishes admitted lenders in its public register.
• 1 January 2028: the Netherlands Labour Authority (Nederlandse Arbeidsinspectie) starts enforcement.

Lenders that register in time can keep working during the transition year while their application is assessed. Organisations that miss these deadlines risk having to stop lending workers, and hirers that use them risk fines.

What must lenders do to be admitted?

A lender must apply to the NAU, provide a guarantee, submit a certificate of conduct for the legal entity and show through an inspection report that it meets the statutory standards. The requirements are the same for small and large lenders.

The main requirements are:

• Certificate of conduct: a certificate of conduct for legal entities (VOG RP), issued by the Ministry of Justice’s screening agency.
• Guarantee: a deposit of €100,000 per legal entity, refundable after four years of compliance. A new lender may pay €50,000 first and the remaining €50,000 six months later.
• Inspection: an assessment by a recognised inspection body showing that the lender complies with the standards framework (normenkader). For a first application, a valid SNA quality mark can replace the inspection report.

The standards framework covers, among other things, payment of the correct wages under the law and the applicable collective agreement, the payment of taxes and social security contributions, proper registration of workers in the Personal Records Database (BRP) and, where a lender provides housing, decent accommodation for labour migrants. Admission is not a one-off check: admitted lenders are inspected periodically, and the NAU can revoke admission if the rules are breached.

The SNA quality mark is based on the NEN 4400 standard, which checks that a business meets its administrative, tax and wage obligations. Holding that certificate is a practical head start, because it covers a large part of the Wtta requirements. Foreign lenders must meet largely the same requirements, with specific rules where cross-border practicalities require them.

What does the Wtta mean for hirers?

From 1 January 2028, a hirer may only hire workers from admitted lenders (or lenders with an exemption). You must check the public register before the assignment starts and keep records of which workers you hired from which lender.

The impact on hirers is often underestimated. As a hirer, you must verify the admission status of every lender in the public NAU register. Not knowing that a lender was not admitted is no defence.

The risk is real. The Netherlands Labour Authority can fine a hirer that uses workers from a lender without admission. Hirers are also already liable under existing rules for unpaid wages of hired workers (Article 7:692 of the Dutch Civil Code) and, in certain cases, for unpaid payroll taxes. Using an unadmitted lender increases that exposure.

How will the Wtta be enforced?

The Netherlands Labour Authority enforces the Wtta from 1 January 2028. It can impose administrative fines on lenders that operate without admission and on hirers that use them.

The exact fine amounts will be set in the enforcement rules, so check them before 2028.

What should you check as a lender?

Lenders that miss the registration period of 1 November to 31 December 2026 cannot use the transition year. Start preparing now.

• Does your business fall under the Wtta, including secondment, payroll and project work under the client’s direction?
• Do you hold a valid SNA quality mark (NEN 4400) for your first application?
• Do your operations meet the standards framework, especially wages under the collective agreement, BRP registration and housing?
• Have you reserved the guarantee of €100,000 per legal entity?
• Have you applied in good time to Justis for a certificate of conduct for the legal entity (VOG RP)?
• Are the registration period and the application period of 1 May to 30 June 2027 in your planning?

What should you check as a hirer?

From 1 January 2028 you may only hire from admitted lenders. Map your suppliers before that date.

• Which temporary employment agencies, secondment agencies, payroll companies and consultancy or IT firms supply workers who work under your direction?
• Do these suppliers hold the SNA quality mark, and have they registered for the transitional arrangement?
• Do your contracts require Wtta admission, notification if admission is lost, and an indemnity?
• Do you check the NAU register before and during each assignment and keep a record of those checks?
• Have you assessed your exposure under the existing chain liability for wages (Article 7:692 BW)?

What can we do for you with the Wtta?

Our employment lawyers advise lenders and hirers on the new admission system.

• We assess whether your business model or group structure falls under the Wtta.
• We review your operations against the standards framework before the inspection.
• We draft Wtta clauses on admission, notification and indemnity for your supplier and client contracts.
• We set up a procedure for checking the NAU register and keeping records.
• We assist you with objections against an NAU decision or a fine from the Netherlands Labour Authority.

Summary

• From 1 January 2027, lending workers requires admission from the Dutch Authority for the Lending Market (NAU); enforcement starts on 1 January 2028.
• Lenders register from 1 November to 31 December 2026 and apply for admission from 1 May to 30 June 2027.
• Admission requires a guarantee of €100,000 per legal entity, a certificate of conduct for the legal entity and an inspection report or, for a first application, a valid SNA quality mark.
• Hirers may only use admitted lenders, must check the public register and can be fined if they do not.
• The Act also covers payroll companies, secondment agencies and foreign lenders; check whether your own business model falls under it.

Frequently asked questions