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Posted workers

Employment law, the notification obligation and how they differ from the A1 certificate and the 183-day rule

 Introduction

This document is the employment law deep-dive within the series on cross-border deployment. It sits alongside the earlier knowledge documents on foreign suppliers and foreign self-employed professionals. Those documents focused on tax (the 183-day rule) and social security (the A1 certificate). This one covers a third, separate topic: the employment law of a posted worker. It explains which minimum employment conditions apply and which notification obligation comes with them.

These three topics are often confused, but they cover different things and can apply to the same person at the same time:

  • A1 certificate → social security: in which country are contributions paid?
  • 183-day rule → tax: in which country is wage tax levied?
  • Posted worker / WagwEU → employment law: which minimum employment conditions apply, and must the posting be notified?

After working through this document, you will be able to:

  • explain what a posted worker is and where the term comes from legally;
  • name the “hard core” of employment conditions and what changes after 12 months;
  • explain how the notification obligation works and what role the Dutch client plays;
  • name the fines for non-compliance;
  • clearly explain the difference between a posted worker, the A1 certificate and the 183-day rule.

1. What is a posted worker?

A posted worker is a person who, under an employment contract, is temporarily sent by their employer to another EU member state, an EEA country or Switzerland to work there under the direction of a host company. The employment relationship with the original, foreign employer continues during this period. The posted worker therefore does not enter the employment of the Dutch company where they work.

The legal basis lies in European regulation:

  • The Posting of Workers Directive (1996), which aims to protect the rights of posted workers and to combat “social dumping” (the risk that companies deploy cheaper workers from other countries to avoid local employment conditions).
  • The Enforcement Directive (2014), which strengthened compliance monitoring.
  • The Revision Directive (2018), which among other things further tightened equal pay between posted and local workers.

In the Netherlands, all of this is implemented in the WagwEU (Wet arbeidsvoorwaarden gedetacheerde werknemers in de Europese Unie, the Posted Workers in the European Union (Employment Conditions) Act), in force since 1 March 2020.

2. The hard core of employment conditions

Regardless of what their foreign employment contract says, a posted worker is entitled to a minimum package of Dutch employment conditions. This is called the “hard core” of employment conditions and in any case consists of:

  • the Minimum Wage and Minimum Holiday Allowance Act (Wet minimumloon en minimumvakantiebijslag);
  • the Working Hours Act (Arbeidstijdenwet);
  • the Working Conditions Act (Arbeidsomstandighedenwet);
  • relevant provisions of the WAADI (Wet allocatie arbeidskrachten door intermediairs);
  • and, if a collective labour agreement (cao) has been declared generally binding (AVV) for the sector concerned, the cao provisions that form part of this hard core.

After 12 months: long-term posting

If the posting lasts longer than 12 months, the minimum package is extended. Almost the entire body of Dutch employment law then applies, with two exceptions: dismissal law and supplementary pension schemes are left out. This follows directly from the 2018 Revision Directive, which aims to stop treating long-term postings as fundamentally different from a regular employment relationship.

3. The notification obligation

The foreign employer (the service provider) must notify the posting before the work begins through the online notification portal postedworkers.nl. The notification includes, among other things: the identity of the worker(s), the identity of the notifier, company details, the contact person in the Netherlands, details of the Dutch client (the service recipient), the address of the workplace, the sector, and the expected duration of the work.

The role of the Dutch client is crucial. The client shares responsibility for a correct notification and must check the notification for accuracy within 5 working days after the work begins. A client therefore cannot hide behind the claim that the foreign company “will take care of the administration”. The client has its own active duty to check.

The notification obligation also applies to third-country nationals. Workers who are nationals of a country outside the EU, EEA or Switzerland and are posted to the Netherlands by an employer established in the EU fall under this obligation as well.

4. The contact person and documentation obligations

The contact person

The foreign service provider must appoint a contact person who:

  • is a natural person;
  • is present in the Netherlands during the posting;
  • can be reached by the Dutch Labour Inspectorate (Nederlandse Arbeidsinspectie);
  • is authorised to send and receive documents on behalf of the service provider.

This contact person must be named in the notification system before the work begins.

Documents at the workplace

The following documents must be available (physically or digitally) at the Dutch workplace:

  • the employment contract;
  • payslips;
  • an overview of the working hours;
  • A1 forms, including the associated proof of payment.

5. Exceptions to the notification obligation

The notification obligation does not apply if:

  • the company itself is established in the Netherlands and the workers have a Dutch contract;
  • the company itself is established in the Netherlands and posts workers only within the Netherlands (so there is no cross-border situation).

6. Fines for non-compliance

The fines are substantial and increase with the number of posted workers. For an incorrect notification:

Number of posted workers Fine
Fewer than 10 €1,500
10 up to and including 19 €3,000
20 or more €4,500

In addition:

  • for failure to comply with other administrative obligations (for example, no contact person, or being unable to produce the required documents), a fine of up to €8,000 can be imposed;
  • the maximum fine per violation can, in aggravating circumstances such as intent or repetition, rise to €21,750;
  • the Dutch client can also be fined if it fails to meet its own duty to check;
  • fines can be increased by 50% for repeat offences, or reduced (by 25%, 50% or 75%) in mitigating circumstances; for natural persons the fine is halved.

7. Posted worker, A1 certificate and the 183-day rule: the difference

Because these three topics are easily confused, here is a side-by-side overview:

Posted worker / WagwEU A1 certificate 183-day rule
Area of law Employment law Social security Tax law
Central question Which minimum employment conditions apply, and has the posting been notified? In which country are social insurance contributions paid? In which country is wage tax levied?
Obligation Notification via postedworkers.nl, before the start Application for the A1 form with the competent authority No separate notification; based on days of physical presence
Documents Notification, contact person, employment contract, payslips, time registration The A1 form itself No separate document; relevant for the tax return

All three can apply to the same person at the same time. A posted worker generally needs a valid A1 certificate, falls under the 183-day rule for tax purposes, and must be notified (through their employer) as a posted worker.

8. Why this is relevant to us

  • This is a third, standalone compliance topic, alongside the A1 certificate and the 183-day rule already covered. It has its own notification obligation, documentation requirements and fines.
  • We or our clients are often the “service recipient”. As the Dutch client of a posted worker, we or our client have our own active duty to check, and can be fined ourselves if we do not meet it.
  • Fines can add up quickly, especially with several posted workers at once or structural non-compliance.
  • We can give clients, suppliers and self-employed professionals a good start. The Ministry of Social Affairs and Employment offers three separate factsheet toolboxes, one for clients, one for employers and one for self-employed professionals. Each is available in Dutch, English and German. They are a practical, concrete resource to refer people to when they want to know more:
  • Link to other knowledge documents: this topic builds directly on the knowledge documents on foreign suppliers and foreign self-employed professionals, and complements them with the employment law perspective.

9. Glossary

Term Explanation
Posted worker (gedetacheerde werknemer) An employee temporarily sent by their foreign employer to another EU/EEA member state or Switzerland to work there under the direction of a host company, while the employment relationship with the original employer continues.
WagwEU Wet arbeidsvoorwaarden gedetacheerde werknemers in de Europese Unie, the Dutch act implementing the European Posting of Workers Directive.
Posting of Workers Directive The European directive (1996) that protects the rights of posted workers and combats social dumping.
Hard core of employment conditions The minimum package of Dutch employment conditions a posted worker is entitled to, regardless of the foreign employment contract.
Long-term posting A posting lasting longer than 12 months, to which almost the entire body of Dutch employment law applies (except dismissal law and supplementary pensions).
Service provider (dienstverrichter) The foreign employer who posts the worker.
Service recipient (dienstontvanger) The Dutch client/host company where the posted worker works.
Notification portal (postedworkers.nl) The Dutch online portal where the posting must be notified before it begins.
Contact person (WagwEU) A natural person appointed by the service provider, present in the Netherlands, who acts as the point of contact for the Labour Inspectorate.

10. More information

This document is not legal advice. For more information, clients, suppliers and self-employed professionals can be referred to the official factsheet toolboxes of the Ministry of Social Affairs and Employment. They contain separate factsheets for clients, employers and self-employed professionals, available in Dutch, English and German:

If you are unsure about a specific situation, contact Legal or contract management.