Posting of Workers - Registration obligation in the Netherlands
Important update – Under the European Posting of Workers regulations a registration obligation applies with regard to the transnational posting of workers. The Dutch government just announced that the registration obligation will apply as of 1 March 2020 in the Netherlands and that as from that date the posted workers should be registered online on the registration website designed by the Dutch government.
Registration
Registration is required for postings to the Netherlands that start on 1 March 2020 or later (the registration obligation in principle does not apply to postings that started prior to this date). The registration website can be used as of 1 February 2020 for registration to be made as of 1 March 2020. Foreign employers who will post workers to the Netherlands will need to provide at least the following information in the registration form:
- the identity of the person making the registration
- the company details
- the contact person
- the identity of the client/service recipient
- the sector in which the activities in the Netherlands will be performed
- the address of the work location in the Netherlands
- the expected duration of the posting
- the identity of the person responsible for paying the salary of the posted worker
- the identity of the posted worker(s)
- the presence of an A1 declaration and/or any other proof of where the social premiums are being paid for the posted workers
Self-employed workers will have to provide slightly different information in the registration form, including at least:
- their identity
- the identity of the client/service recipient
- the sector in which the activities in the Netherlands will be performed
- the address of the work location in the Netherlands
- information regarding where the social premiums are being paid
Self-employed workers in “high risk” sectors only
The Dutch government has decided that the registration obligation only applies to self-employed workers in certain “high-risk” sectors, including but not limited to: agriculture, industry and construction sector.
Exemption: one registration per year
The Dutch government has declared that under conditions only one registration per year is required (the ‘annual posted workers registration’).
- Self-employed workers active in “high-risk” sectors, established within 100 kilometers of the Dutch border, who are registered in the Trade Register of the Dutch Chamber of Commerce or a similar register in one of its neighboring countries, who in the previous calendar year provided 3 transnational services in the Netherlands or completed an ‘annual posted workers registration’ and who are not active in the construction sector.
- Service providers who employ at least 1 and maximally 9 employees, established within 100 kilometers of the Dutch border, who are registered in the Trade Register of the Dutch Chamber of Commerce or a similar register in one of its neighboring countries, who in the previous calendar year provided 3 transnational services in the Netherlands or completed an ‘annual posted workers registration’ and who are not active in the construction sector or the temporary employment sector.
- Lastly, self-employed workers and service providers active in the road transport sector who are posted to the Netherlands in principle only require one registration per year (in the event that the general exemption for the road transport sector does not apply).
Other exemptions
For the provision of certain services, no registration is required, including but not limited to the following services:
- employees who have business meetings in the Netherlands or enter into agreements with companies or institutions in the Netherlands, provided that their stay does not exceed 13 consecutive weeks within a period of 52 weeks.
- qualified or specialized employees who carry out the initial assembly or first installation of a good, provided that the service is a significant part of the provision of the goods, are necessary for the proper functioning of the good and the service does not take more than eight days. This exemption does not apply in the event that the service is in the construction sector.
- employees who perform urgent maintenance or reparations to machinery, or equipment, which has been provided by the service provider to the service recipient, or employees who install or amend software provided by the service provider or who provide instructions regarding the use of the software, provided that their attendance is required for these activities and does not exceed 12 consecutive weeks within a period of 36 weeks.
Our services
If you want to know whether your company and/or any postings fall under the exemptions to the registration obligation and/or if you have any other questions regarding the registration obligation in the Netherlands, please get in touch. We are happy assist you in this regard and to help you ensure that your company is prepared for the introduction of the Dutch registration obligation.