The Netherlands’ Wtta: A New Licensing Regime for Labour Supply from 2027

From 1 January 2027, only licensed agencies will be allowed to supply workers in the Netherlands. Here’s what the Wtta actually requires – and why the next eighteen months matter more than the headline date suggests.

On 11 November 2025, the Dutch Senate gave final approval to the Wet toelating terbeschikkingstelling van arbeidskrachten – the Provision of Personnel Accreditation Act, almost universally known by its acronym, the Wtta. From 1 January 2027, it will become illegal for most companies to supply workers in the Netherlands – whether through temporary employment agencies, secondment arrangements or payroll constructions – without an official licence. For recruitment businesses operating in, or placing workers into, the Dutch market, this is one of the most significant regulatory changes in years.

Why the Dutch government is doing this

The roots of the Wtta go back to 2021, when a government-commissioned inquiry led by Emile Roemer reported on the working and living conditions of labour migrants in the Netherlands. It found widespread abuses across parts of the sector: underpayment, substandard housing tied to employment, and evasion of tax and social security obligations by some agencies.

Voluntary quality marks – chiefly SNA certification, based on the NEN 4400 standard – have helped raise standards among agencies that choose to participate. But participation has never been universal, and agencies that prefer not to comply with minimum standards have simply been able to opt out. The Wtta closes that gap: instead of a voluntary badge of quality, it introduces a legal licence to operate, enforced by the state and underpinned by a public register that hirers can check.

How the new system works

A newly established body, the Nederlandse Autoriteit Uitleenmarkt (NAU) – the Dutch Authority for the Lending Market – will assess applications and maintain a public register of licensed “lenders” (uitleners). Once admitted, a company can supply workers for a fixed period before needing to reapply.

The law applies broadly, building on the existing Waadi (Allocation of Workers by Intermediaries Act) framework. That means it covers not just classic temporary employment agencies, but also secondment agencies, payroll companies, and even foreign agencies placing workers into the Dutch market. There is a narrow exemption for the secondment of colleagues within the same business or corporate group.

What agencies need to have in place

To be admitted to the market, a “lender” will need to demonstrate the following:

• Registration with the Dutch Chamber of Commerce (KVK). A basic prerequisite for any company operating in the sector.
• A Certificate of Good Conduct (VOG) for the legal entity itself and for its directors and other key individuals – no older than three months when submitted, and refreshed whenever there is a change of director.
• A financial security deposit of €100,000 for established lenders, reduced to €50,000 for new entrants. The deposit is intended to cover unpaid wages, taxes or social security contributions if something goes wrong.
• An independent inspection report – or, during the transition, a valid SNA/NEN 4400 certificate covering the company’s payroll and HR practices.
• Demonstrated compliance with minimum wage and working-time rules, and with “equal pay for equal work”. Agency workers must receive pay, allowances and bonuses comparable to the hirer’s own permanent staff doing equivalent work.

Key dates to plan around

The legislative timeline has moved more than once since the Wtta was first proposed, and some of the finer scheduling detail may still be confirmed closer to the time. Based on the current official timetable, the broad picture looks like this:

Date	What happens
11 November 2025	Dutch Senate approves the Wtta.
1 November – 31 December 2026	Registration window for lenders to notify the NAU and secure transitional rights while their application is processed.
1 January 2027	Wtta enters into force; formal licence applications open.
Mid-2027 (around 1 July)	Deadline for lenders to submit formal applications for admission.
1 January 2028	Full enforcement begins. The Labour Inspectorate can issue substantial fines, and hirers may only engage NAU-admitted lenders.

It’s not just an agency problem – hirers are on the hook too

The Wtta doesn’t only regulate the agencies that supply workers. Companies that hire temporary staff, secondment workers or payroll employees – the “hirers” – face new obligations of their own. Once enforcement begins, hirers will only be permitted to work with lenders that hold (or are validly proceeding through transitional arrangements towards) NAU admission. A company that continues to use an unlicensed agency risks fines in its own right, regardless of whether it was aware of the agency’s status.

The public NAU register is intended to make this straightforward: in principle, any hirer will be able to check whether a prospective supplier is admitted before signing a contract. In practice, that due diligence step is likely to become a standard part of supplier onboarding for any company using flexible labour in the Netherlands.

Getting ready: practical steps

For agencies and lenders operating in, or into, the Dutch market:

• Pursue SNA/NEN 4400 certification now, if you don’t already hold it – it eases the transition and may unlock transitional arrangements.
• Register during the transitional window (expected to run from November to December 2026) to preserve your ability to keep trading while your application is processed.
• Budget for the financial security deposit – €50,000 to €100,000, depending on your status as a new or established lender.
• Review pay structures against the “equal pay for equal work” requirement, including allowances and bonuses, not just base pay.

For hirers and end clients:

• Audit your current supplier base – confirm which agencies already hold SNA/NEN 4400 certification and ask about their Wtta readiness.
• Build supplier verification into procurement and onboarding policies, ahead of the 2028 enforcement deadline.
• Update standard contract templates to require evidence of NAU registration or admission as a condition of continued supply.

The bigger picture

The Wtta doesn’t exist in isolation. It sits within a broader European trend towards tighter regulation of temporary, seconded and posted labour – alongside developments such as the EU’s platform work rules and increasing scrutiny of cross-border labour supply chains more generally. Companies operating across multiple EU jurisdictions should expect to see similar “fit-for-purpose” licensing approaches emerge elsewhere over time, even where the detail differs from the Dutch model.

For organisations that already work through compliant EOR and payroll partners with strong certification track records, the Wtta is less of a disruption and more of a validation of that approach: the due diligence that good partners already build into their operations is, in effect, becoming the legal minimum for everyone else.

Access Financial provides a complete set of services in the Netherlands, allowing corporate clients, recruitment agencies, and professional contractors to operate financially rewardingly while ensuring they meet all local employment obligations.

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