This checklist also includes a number of obligations relevant for hiring staff from outside the Netherlands. Please consult the other checklists on this website before hiring permanent staff or contracting work out to third parties.
1. Check whether the supplier is listed in the Dutch Business Register
As a hirer, you must check whether the supplier is listed in the Dutch Business Register (Handelsregister). This is possible by doing the (Dutch-language) Waadi check (Workers Allocation By Intermediaries Law, Waadi) offered by KVK.
2. Screen your future employees
You may want to screen your future employees who will hold integrity-sensitive positions.
3. 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.
4. Avoid liability for payroll tax and turnover tax
The Dutch Tax and Customs Administration 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).
Please note: By doing business with an SNA-certified company you run less risk of claims from the Dutch Tax and Customs Administration if this company fails to meet its obligations.
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.
8. Recruit staff from the Netherlands and the EEA first
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.
9. Verify the work permit
If you hire a temporary worker from outside the EEA/Switzerland you must verify that this person has a work permit. The intermediary must request a work permit for this person.
10. Verify the E101/A1 statement
If you hire a foreign worker, in some situations he may remain covered by social insurance in his own country. In that case you are not required to pay social security contributions in respect of this worker. In order to be certain on this point, you can ask your intermediary to submit an E101/A1 statement.