From January 1, 2027, the Dutch temporary employment market will stop operating the way it has operated for the last decades. The WTTA Act – Wet toelating terbeschikkingstelling van arbeidskrachten – introduces mandatory permits for all companies making workers available and imposes new verification obligations on companies using their services. The Dutch government has created a new regulatory authority, a new public register and a new penalty system – with fines reaching 90,000 euros for one violation. For every company employing workers through an agency in the Netherlands, this Act changes reality. Not from 2027, but from now, because preparation takes time.
Table of contents:
1. What is WTTA and why was it created?
1a. From voluntary keurmerk to mandatory permit
2. Key dates: WTTA implementation schedule
3. Who is an inlener and what new obligations does it have?
4. NAU – new regulatory authority and public register
5. Sanctions: what can happen to a company that ignores WTTA?
6. What should you as an employer do before 2027?
7. How is Intraservis preparing for WTTA?
8. Summary
9. FAQ
What is WTTA and why was it created?
The Dutch temporary employment market has struggled for years with the problem of dishonest agencies. They often employed – especially migrants – for lower wages than those provided for in collective labour agreements. In addition, they also provided poor housing conditions or kept incorrect tax documentation. The previous voluntary certificates were insufficient, because anyone could start an employment agency by registering only with the Chamber of Commerce.
The Dutch government describes this problem directly:
“These agencies pay labour migrants too little or make them work under poor conditions.”
The answer to this situation is the WTTA Act, adopted by the Tweede Kamer in April 2025, and then by the Eerste Kamer.
The Opdracht Overheid portal specifies the historical context:
“Following, among other things, the Roemer report from 2020 and years of political pressure, a mandatory admission system was chosen.”
The Roemer report from 2020 was a breakthrough document, which for the first time comprehensively described the scale of abuses against migrant workers and became a catalyst for legislative change. The result is an Act that changes the logic of the market: instead of reacting to violations after the fact, the system verifies agencies in advance, before they even send the first worker.
From voluntary keurmerk to mandatory permit
Until now, there were voluntary SNA-keurmerk certificates (NEN 4400), which agencies could (but did not have to) have. The toelatinguitleenmarkt.nl portal explains the fundamental difference between the old and the new system:
“The SNA-keurmerk is voluntary and mainly checks the financial and administrative reliability of a company. Anyone can start an employment agency. You do not need a permit or consent; registration with the Chamber of Commerce is sufficient.”
After WTTA enters into force, the situation will change dramatically:
“Lenders may only lend personnel if they have an admission or an exemption. Lenders must demonstrate in advance that they meet the standards framework. There will be periodic supervision and checks.”
What is more, the new assessment criteria are much broader than the previous ones:
“The Wtta standards framework is mandatory and checks not only financial and administrative reliability, but also whether a company treats employees properly and responsibly.”
Key dates: WTTA implementation schedule
Understanding the schedule is crucial for every employer using agencies. The Act enters into force gradually, and the individual stages have specific consequences.
January 1, 2027 – the Act enters into force. From this day, agencies must have a permit or be in the process of obtaining it under transitional regulations. As the official portal of the Dutch government confirms:
“On January 1, 2027, the law enters into force. Companies that want to continue lending workers must report to the Dutch Labour Lending Market Authority (NAU) before that date.”
July 1, 2027 – from this date, inleners (companies using agencies) can check in the public register whether their supplier has a permit. The toelatinguitleenmarkt.nl portal specifies:
“From July 1, 2027, they can check in the public register whether a lender has been admitted, has an exemption or falls under the transitional scheme.”
January 1, 2028 – only from this date active enforcement of the law by the Labour Inspectorate begins. Rijksoverheid.nl confirms:
“On January 1, 2028, the Dutch Labour Inspectorate will start enforcement. Lenders that are active on the labour market without admission will receive a fine. This fine also applies to companies that use employment agencies, the so-called inleners.”
The law firm Marxman Advocaten emphasizes the importance of this schedule for inleners:
“From 2028, the Dutch Labour Inspectorate will actively check whether inleners and lenders comply with these rules. This means that you must orient yourself in time regarding your current and future cooperation partners.”
In other words – the time to act is now, not in 2027.
Who is an inlener and what new obligations does it have?
WTTA introduces a precise division of roles on the market: uitlener (literally: lender) is an employment agency, and inlener (literally: borrowing from someone) is a company that uses agency workers. For the inlener, the Act means three new, specific obligations.
Toelatinguitleenmarkt lists them in a way that leaves no doubt:
“They may only cooperate with an admitted lender or a lender with an exemption. […] They have an administrative obligation: they must record which workers they have hired from which lender.”
The Opdracht Overheid portal expands this list to three specific obligations for hiring organisations:
“A control obligation: for every hire through a lender, you record that this party is in the admission register. A registration obligation: you keep track of whom you hire, through which party and for what period. And an information obligation.”
This is a fundamental change compared to the current situation. Today, a company can employ workers through any agency without any verification of its status. From 2028, lack of verification becomes a violation of the law – regardless of whether the agency itself operates correctly.
The law firm Houthoff, one of the leading Dutch law firms, emphasizes that the new regulations also apply to foreign entities:
“The system affects both lenders and inleners, including foreign parties that deploy workers in the Netherlands.” This means that companies based outside the Netherlands that use workers on the territory of the Netherlands must also comply with WTTA requirements.
NAU – new regulatory authority and public register
The central element of the new system is the Nederlandse Autoriteit Uitleenmarkt (NAU) – an authority established specifically to manage WTTA. NAU describes its mandate as follows:
“The NAU grants admissions to lenders, such as employment agencies, secondment agencies and payroll companies, and manages the public register with lenders that have been admitted or have an exemption. In addition, we monitor the quality of the admission system, among other things by appointing inspection bodies and collecting signals from the market.”
The official opening of the NAU office took place on March 5, 2026, in Lelystad, in the presence of minister Vijlbraara. The rijksoverheid.nl portal specifies the scope of NAU’s powers:
“The NAU decides on behalf of the Minister of Social Affairs and Employment about the admission of lenders. In addition, the NAU appoints the inspection bodies that check whether lenders comply with all laws and regulations.”
The public NAU register will be a key verification tool for inleners. Every company using an agency will be able and will have to check in this register whether its supplier has a current permit. Nederlandsche Arbeidsinspectie explains the mechanism:
“A new organisation, the Dutch Labour Lending Market Authority (NAU), assesses the applications. The assessment of companies begins from July 1, 2027. The NAU keeps a public register. This is a list of all companies that have been approved. Everyone can view this list.”
For an agency to obtain an NAU permit, it must meet a number of requirements. Marxman Advocaten lists the conditions that every agency must meet:
“submitting a Certificate of Conduct (VOG); in principle paying a deposit; correct remuneration; good-quality housing for the workers who are made available; payment of wage taxes and VAT; keeping proper administration.”
The toelatinguitleenmarkt.nl portal adds a key financial detail: “Lenders must pay a deposit of €100,000.” . This deposit is intended to secure possible wage claims of workers – it is a direct response to the practice of dishonest agencies that disappeared from the market, leaving workers without overdue wages.
Sanctions: what can happen to a company that ignores WTTA?
The penalties provided for in WTTA are high and apply to both sides of the transaction – both agencies without permits and companies that use such agencies.
The Opdracht Overheid portal gives specific amounts: “If a client works with a non-admitted lender, the Dutch Labour Inspectorate can impose fines that can rise to €90,000 per violation, with doubling or tripling in case of repetition.”
This means that a single violation – using the services of an agency without a permit – can cost a company up to 90,000 euros. In case of repetition, the fine can increase to 180,000 or even 270,000 euros for the same violation. These are amounts that can realistically threaten the operational profitability of a company, especially in the production and logistics sectors, where using employment agencies is standard.
Nederlandse Arbeidsinspectie – the authority responsible for enforcement – is precise about the scope of its jurisdiction: “From January 1, 2028, the Dutch Labour Inspectorate will supervise and can give fines to inleners that cooperate with lenders that are not admitted and to lenders that continue to lend people without admission.”
It is worth emphasizing that not knowing about the agency’s lack of a permit is not a mitigating circumstance. The Act imposes on the inlener an obligation of active verification, not passive trust. A company that did not check the status of its agency in the NAU register is responsible in the same way as a company that knew about the lack of a permit.
What should you as an employer do before 2027?
Having the full picture of the regulations, the practical question is: what exactly should you do now? Marxman Advocaten formulated a list of steps that every inlener should take: “This means that you must orient yourself in time regarding your current and future cooperation partners.”
Below is a list of actions for every company using employment agencies in the Netherlands:
Step 1: Inventory all your agency suppliers. Prepare a list of all agencies you use – both regularly and occasionally. This includes temporary employment agencies, secondment agencies and payroll companies.
Step 2: Ask every agency about their WTTA plan. Has the agency already submitted an application to NAU? Does it have an SNA certificate (NEN 4400), which is the basis for using the transitional regulations? Rijksoverheid.nl informs about the transitional option: “Not every lender can receive an inspection report on time. Therefore, there will be a transitional scheme under which lenders can once request admission with the SNA-keurmerk of Stichting Normering Arbeid, alongside the other conditions that must be met.”
Step 3: From July 1, 2027, regularly check the NAU register. When the register becomes available, verification should become a standard procedure with every new recruitment order.
Step 4: Implement internal documentation. The new Act imposes an administratieplicht – an obligation to register from which agency and for what period you obtained workers. Prepare internal procedures for collecting this data.
Step 5: Update contracts with agencies. Add to the contracts a clause confirming that the agency has or is actively applying for a WTTA permit, and an obligation to immediately inform about the loss of the permit.
The Opdracht Overheid portal advises companies using secondment agencies and brokers: “We therefore advise you to ask your agency in time how they are preparing for the admission, and whether they use the transitional scheme that opens at the end of 2026 for SNA-certified companies. Do you have doubts? Then discuss this directly.”
How is Intraservis preparing for WTTA?
For companies using Intraservis services, WTTA is not a reason for concern – it is confirmation that cooperation with a transparent, certified agency has measurable regulatory value.
Intraservis actively monitors the implementation of the WTTA Act and takes the necessary steps as part of the process of applying for the NAU permit. The agency operates in accordance with the requirements of Dutch labour law, keeps proper HR documentation and meets the standards that are a prerequisite for obtaining the permit. For employers using Intraservis, this means that they will not have to look for new suppliers in 2027 or take the risk connected with working with an unverified agency.
What is important for inleners: Intraservis will be able to provide confirmation of its status in the NAU register immediately after its launch in July 2027, eliminating the need for independent verification on the employer’s side with every new order.
Companies that want to discuss the impact of WTTA on their specific situation or check the status of Intraservis preparations can contact us directly through intraservis.de/kontakt/.
Summary
WTTA is the biggest regulatory change on the Dutch temporary employment market in decades. Its essence is simple: from January 1, 2028, every company in the Netherlands using an employment agency will have to make sure that this agency has an NAU permit – under the threat of a fine of up to 90,000 euros for a violation, with the possibility of doubling in case of repetition. It is not enough to trust the agency. You have to verify it.
Key dates to remember: the Act enters into force on January 1, 2027, the public NAU register will be available from July 1, 2027, and active enforcement of penalties begins on January 1, 2028. The time for preparation is now – checking the certification status of your suppliers, updating contracts and implementing documentation procedures takes time that will not be available when the deadline approaches.
FAQ
What is WTTA? WTTA (Wet toelating terbeschikkingstelling van arbeidskrachten) is a Dutch Act adopted by the Senate on November 11, 2025, which from January 1, 2027 introduces mandatory permits for all companies making workers available in the Netherlands (rijksoverheid.nl).
Does WTTA apply only to agencies, or also to companies using their services? It applies to both sides. Agencies must obtain an NAU permit. Companies using agencies (inleners) have an obligation to verify the agency’s status in the public register, keep documentation and are financially responsible for using an unverified agency (toelatinguitleenmarkt.nl).
From when do penalties apply to companies using agencies? Active enforcement of penalties by Nederlandsche Arbeidsinspectie begins on January 1, 2028 (nlarbeidsinspectie.nl).
How much is the fine for using an agency without a permit? Up to 90,000 euros for one violation, with the possibility of doubling or tripling in case of repetition (opdrachtoverheid.nl).
How to check whether an agency has a permit? From July 1, 2027 in the public register maintained by NAU at nau.nl. Everyone will be able to check the status of any agency free of charge.
Do the regulations apply to foreign companies using workers in the Netherlands? Yes. WTTA applies to all entities using workers on the territory of the Netherlands, regardless of the registered office of the inlener company (houthoff.com).

