Wtta 2027: what hiring companies need to arrange now

From 1 January 2028, you will only be allowed to hire workers through labour suppliers authorised by the Dutch Labour Supply Market Authority (NAU). If you work with a supplier that has not been authorised, you, as the hiring company, risk being fined by the Netherlands Labour Authority.

That may sound like a problem for the distant future. It is not. The first deadline affecting your workforce supply falls in November 2026.

What does the Wtta regulate?

The Wtta, officially known as the Wet toelating terbeschikkingstelling van arbeidskrachten (Labour Supply Admission Act), requires everyone who supplies workers to obtain authorisation from the Dutch Labour Supply Market Authority (NAU). Its purpose is to tackle abuses, provide better protection for workers and create a more level playing field in a market where significant differences currently exist between providers.

The legislation is final. The Dutch Senate approved the bill on 11 November 2025, and a Royal Decree issued in June 2026 confirmed the implementation date. Further postponement is no longer an option.

The scope extends beyond temporary employment agencies. The legislation follows the definition established in the Waadi: supplying workers to perform work under the direction and supervision of another party in exchange for payment. This also includes secondment agencies, payroll companies, back-office service providers that act as legal employers, intermediary suppliers within a supply chain and foreign labour suppliers operating in the Netherlands. Contracting for services is excluded because the contractor retains responsibility for directing the work.

Wtta timeline: the key dates

• 1 November to 31 December 2026: existing labour suppliers must register for the transitional scheme with the NAU via toelatinguitleenmarkt.nl.
• 1 January 2027: the authorisation system comes into effect. Labour suppliers must comply with the established regulatory standards.
• 1 May to 30 June 2027: labour suppliers must submit their formal authorisation applications to the NAU.
• 1 July 2027: the NAU begins assessing applications and publishes the public register.
• 1 January 2028: the Netherlands Labour Authority begins enforcement. Hiring companies may only work with authorised labour suppliers.

Registration and the formal application are two separate steps that take place at different times. In practice, this distinction is often overlooked.

What labour suppliers need to arrange

To obtain authorisation, a labour supplier must meet several requirements. These include providing a Certificate of Conduct for Legal Entities (VOG), paying a security deposit of EUR 100,000 and submitting an inspection report demonstrating compliance with the regulatory standards. Newly established labour suppliers applying for provisional authorisation must initially pay EUR 50,000, followed by another EUR 50,000 after six months. Companies that comply with the regulations will have their security deposit refunded after four years.

There are two situations in which simplified requirements apply. Companies holding valid SNA certification on 30 June 2027 are granted a one-time exemption from submitting a separate inspection report. In addition, companies that, as of 31 December 2026, have been continuously registered with the Dutch Chamber of Commerce for at least four years with labour supply as a registered business activity, can demonstrate that they have actively supplied workers throughout that period, and possess both a valid VOG and a recent tax payment compliance statement from the Dutch Tax Administration may qualify for an exemption from the security deposit. All these conditions must be met. If even one requirement is missing, the full deposit must be paid.

Why this already affects you as a hiring company

Your own legal obligations do not begin until 2028. However, your workforce supply depends on companies that must meet their requirements much earlier.

A labour supplier that fails to register for the transitional scheme before 31 December 2026 loses the protection that allows it to continue supplying workers while its authorisation application is being processed. Suppliers that register on time and demonstrate that they are actively working towards obtaining an inspection report will receive application pending status and may continue operating. Those that skip this step risk having to suspend their activities.

For a greenhouse company, distribution centre or production facility that relies on dozens or hundreds of temporary workers, this is not a minor legal detail. It is a question of business continuity. If a labour supplier loses its eligibility during 2027, it creates a staffing gap that cannot easily be filled within a week in an already tight labour market.

What you can do now as a hiring company

1. Identify your labour suppliers

Create an overview of all companies supplying workers to your organisation, including intermediary arrangements and foreign labour suppliers. The authorisation requirement is determined by the actual working arrangement, not by the label used in the contract.

2. Ask about their timeline, not just their intentions

Ask each supplier three specific questions. Will you register between 1 November and 31 December 2026? Have you already contacted an inspection body? Do you hold valid SNA certification? A supplier that cannot provide clear answers to these questions in autumn 2026 represents a potential risk within your supply chain.

3. Include verification in your procurement process

From 1 July 2027, the NAU public register will be available. Make checking this register a standard part of your supplier assessment process so that you do not have to make last-minute arrangements in December 2027.

Our position

Since 2002, NL Jobs has been working with international employees in greenhouse horticulture, agriculture, production, logistics and technical industries. We have our own in-house legal department, which is uncommon in our industry, as well as SNF-certified accommodation.

This means that answering the questions outlined above does not require extensive investigation on our part. We actively monitor the authorisation process and keep our clients informed about every step that may affect their workforce supply chain.

Would you like to know exactly what the Wtta means for your current temporary staffing arrangements? Contact us for an in-depth discussion.

Frequently asked questions about the Wtta

What is the Wtta?

The Wtta (Wet toelating terbeschikkingstelling van arbeidskrachten) is the Dutch law introducing a mandatory authorisation system for everyone who supplies workers. From 2027, labour suppliers must obtain authorisation from the Dutch Labour Supply Market Authority (NAU).

When does the Wtta come into effect?

The authorisation system comes into effect on 1 January 2027. Enforcement against hiring companies begins on 1 January 2028. From that date, companies may only hire workers through authorised labour suppliers.

Who is subject to the authorisation requirement?

The requirement applies to anyone who supplies workers in exchange for payment, where those workers perform their duties under the direction and supervision of another party. This includes temporary employment agencies, secondment agencies, payroll companies, intermediary suppliers and foreign labour suppliers operating in the Netherlands. Contracting for services is excluded.

What are the risks of working with an unauthorised labour supplier?

From 1 January 2028, the Netherlands Labour Authority may impose fines on both the labour supplier and you as the hiring company. Therefore, from 1 July 2027, you should check the NAU public register to verify whether your suppliers have been authorised.

How much is the security deposit?

The security deposit is EUR 100,000. Newly established labour suppliers applying for provisional authorisation initially pay EUR 50,000, followed by another EUR 50,000 after six months. Companies that comply with the regulations will receive their deposit back after four years. Labour suppliers that can demonstrate at least four years of continuous activity may qualify for an exemption, provided they meet all the applicable conditions.

Where can I check whether a labour supplier is authorised?

You can check the public register of the Dutch Labour Supply Market Authority (NAU), which will be available from 1 July 2027 via toelatinguitleenmarkt.nl.