Prepare your company for the Wtta in time

As of 1 January 2027, the Provision of Personnel Accreditation Act (Wet toelating terbeschikkingstelling van arbeidskrachten, Wtta) enters into force. This law introduces a mandatory admission system for companies that make workers available in the Netherlands. To ensure your business continues to operate legally and without interruption, it is essential to start your preparations now. While the law enters force in 2027, full enforcement begins on 1 January 2028.

What is the Wtta?

The Wtta introduces a mandatory admission system for companies that make workers available to third parties. This is relevant for temporary employment agencies, secondment companies, payroll companies, and also for the hirers of personnel (the clients). Labour suppliers may only operate on the Dutch market if they have been admitted in advance by the Netherlands Authority for the Labour Supply Market (Nederlandse Autoriteit Uitleenmarkt, NAU).

The purpose of the law is to improve reliability and transparency in the labour leasing market. Supplied workers will be better protected and able to work and live under better conditions. The Wtta also aims to reduce unfair competition between labour suppliers. Only companies with their obligations in order will be permitted to supply labour through prior admission and structural supervision. The NAU assesses admission applications and maintains a public register of admitted suppliers.

Mandatory admission Labour suppliers may only operate in the Netherlands with a valid NAU admission. Hirers may only engage admitted suppliers.

Fines for both parties If workers are hired from a supplier without a valid admission, the Labour Inspectorate may fine both the supplier and the hirer.

Applies to foreign companies The law applies to all companies, Dutch and foreign, that supply workers under the Waadi (Dutch Workers Allocation by Intermediaries Act).

Public register The NAU maintains a publicly accessible register of all admitted suppliers.

Who does it apply to?

The Wtta applies to all companies that make workers available within the meaning of the Waadi. This occurs when employees perform work under the supervision and control of a third party. This criterion is decisive for determining whether a company falls under the admission system. 

This includes:

• Temporary employment agencies
• Secondment companies
• Payroll companies
• Hirers and subcontractors
• Companies supplying workers as a secondary activity

A company that solely performs (sub)contracting work does not fall under the Wtta, because in such situations the client does not exercise supervision and control. In practice, the distinction between temporary staffing and contracting can be unclear and depends on the actual execution of work. It is advisable to assess this carefully.

Exemptions

Certain companies may, under conditions, be exempted from the Wtta. This specifically concerns companies that only supply workers for a small part of their activities. A company may qualify for exemption if:

• Less than 10% of turnover is derived from labour supply
• Labour supply turnover does not exceed €5,000,000
• An accountant's statement is provided to support the exemption request

Timeline and transitional arrangements

The implementation of the Wtta takes place in phases:

What is required?

Companies wishing to apply for admission must prepare themselves in time. The focus lies on properly organising administration, processes and internal controls.

Payroll administration

Labour suppliers must maintain accurate payslips, time registrations and employment contracts, and comply with obligations relating to social security and pensions.

Housing (for foreign workers)

Companies that supply workers from abroad must arrange appropriate housing for those workers.

Inspection by accredited bodies

The admission procedure includes inspections by accredited inspection bodies. A valid Certificate of Good Conduct (VOG) for the legal entity, and possibly for managing directors, is required.

NEN 4400 / SNA certification

The existing NEN 4400 standard (basis for SNA certification) plays an important role. The Wtta aligns with it but goes further: it examines actual implementation, not just the existence of procedures. For example, it examines whether the correct collective labour agreement wage is actually paid.

Security deposit

A security deposit must be provided as part of the admission process:

• € 100,000 Standard deposit for established companies
• € 50,000 Reduced deposit for start-ups (initial period)

Start-up companies receive provisional admission with a reduced deposit of €50,000. Six months after provisional admission, they must apply for standard admission and supplement the deposit to €100,000, transferring it to the NAU.

Transitional arrangement - no security deposit required

Existing companies may be eligible for a transitional arrangement in which no security deposit is required. All three conditions must be met:

• Registered with the Chamber of Commerce (KvK) for four consecutive years with labour supply as a business activity
• Have actually supplied workers during those four years
• Can provide a recent payment behaviour statement

NEN 4400 vs. Wtta

Where the NEN 4400 standard primarily focuses on the presence and structure of processes and administration, the Wtta explicitly examines their actual implementation. This means that not only the existence of procedures is assessed, but also whether they are applied correctly in practice, for example, regarding payment of the correct collective labour agreement wage.

Note: the Wtta standard was temporarily amended at the beginning of 2026, postponing certain remuneration-related components to allow for a workable and verifiable implementation. These components will be reinstated before the introduction of the law, but no later than 1 July 2026.

We help Romanian companies get Wtta-ready

The introduction of the Wtta will have a lot of impact on Romanian businesses supplying workers to the Netherlands. The process takes place in phases: a transitional arrangement in 2026, an application and assessment phase in 2027 and enforcement from 1 January 2028. It is advisable to start preparations now. We would be happy to guide you through every step of the admission process.

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