HomepageStep-by-step guide for employing temporary staff
Do you have a business in the Netherlands that needs temporary staff? If so, you can hire temporary staff via an intermediary, such as a temporary employment or a secondment agency. You can use this step by step guide to quickly determine which obligations you must fulfil in that case. This plan also includes a number of rules that apply specifically to hiring foreign staff.
This step-by-step guide is merely a guideline. You may be subject to other obligations as well or you may have to follow the steps in a different order. Consult the other step-by-step guides on this website before hiring permanent staff or contracting work out to third parties.
Information on the temporary hiring of staff is also available on the websites of the various temporary employment agencies and the Dutch Labour Standards Association (Stichting Normering Arbeid, SNA). By doing business with an SNA-certified employment agency you run less risk of claims from the Tax and Customs Administration if the intermediary fails to meet its obligations.
Step-by-step guide
1. Verify and record the employees’ identity
If you hire a temporary new employee, you must verify the employee’s identity using an original identity document. You must keep a copy of the identity document in your records.
2. Verify the work permit
If you hire a temporary worker from outside the EEA/Switzerland or from Romania or Bulgaria, you must verify that this person has a work permit. The intermediary must request a work permit for this person.
3. Avoid liability for payroll tax and turnover tax
The Tax and Customs Administration may hold you liable for the payroll tax and turnover tax owed by your intermediary. One way of preventing that situation is to ask the organisation that hires employees out to you to set up a blocked account (G account).
4. Verify the E101/A1 statement
In some situations, foreign workers may remain covered by social insurance in another country. In that case you are not required to pay social security contributions in respect of these workers. In order to be certain on this point, you can ask your intermediary to submit an E101/A1 statement.
5. Provide healthy and safe working conditions
As an employer, you must provide a healthy and safe workplace for all personnel, including temporary employees hired through an intermediary.
6. Establish working hours and rest times
The Working Hours Act states the number of hours that your employees are permitted to work each day and each week and when they are entitled to breaks. This Act also covers workers that you hire via an intermediary.
7. Ensure that your temporary worker receives at least the minimum wage
Every worker has the right to the statutory minimum wage plus the standard holiday allowance. If you hire temporary workers you are also responsible for them receiving at least the statutory minimum wage.
