Step-by-step plan: Employing temporary staff
Are you hiring temporary staff through an intermediary, such as a temporary employment or a secondment agency? Then you must deal with the Workers Allocation by Intermediaries Act (Waadi). And offer the same terms of employment as to your permanent staff. There are also extra rules when you hire staff from outside the Netherlands.
If you hire temporary staf, you must check wether your intermediary complies with the Workers Allocation By Intermediaries Law, Waadi. Do the Waadi check offered by KVK
If you hire a temporary new employee, you must verify the employee’s identity using an original identity document. You need to know who the applicant is and whether they are allowed to work for you. You should also check the identity of staff you hire through an intermediary. Or if you have staff working for you through a contractor or subcontractor.
Screen any future employees who will hold integrity-sensitive positions. With employee screening, you investigate whether someone is trustworthy, meaning you reduce risks. You can also screen temporary workers.
The Netherlands Tax Administration (Belastingdienst) may hold you liable for the payroll tax and turnover tax owed by your intermediary. One way of preventing liability for payroll tax and turnover tax is to ask the organisation that hires employees out to you to set up a blocked account (G account, in Dutch).
As an employer, you must provide a healthy and safe workplace for all personnel, including temporary employees hired through an intermediary. 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
Do you hire employees through an agency or payroll company? Then you must inform that company about the terms of employment you offer your employees. Payroll workers receive at least the same terms of employment as staff employed directly by you.
Every worker has the right to the statutory minimum wage plus the standard holiday allowance. Temporary workers are covered by the Collective Labour Agreement (CAO) for temporary workers in which wages are regulated. If you hire temporary workers you are responsible for them receiving at least the statutory minimum wage.
You are obliged to recruit staff first in the Netherlands, the European Economic Area (EEA) and Switzerland. You are only allowed to look for staff in other countries if you can not find suitable staff in these countries. If you hire someone from outside the EEA and Switzerland, you must check whether this person has a work permit (TWV). The intermediary must apply for this for them.
Read more about employing foreign personnel.
Do you arrange accommodation for your foreign staff? Then you may no longer deduct the cost of this accommodation from the minimum wage from 1 January 2026.