Reporting obligations for all employees of EU, EEA and Swiss companies (and certain self-employed persons)

mr. B.J. (Bart) Maeson

As of today, Article 8 of the Terms of Employment Posted Workers in the European Union Act (WagwEU) enters into force: the notification obligation for employees not employed in the Netherlands but elsewhere in the EU, EEA and Switzerland and certain groups of self-employed persons who provide services across the EU from within the Netherlands. Common examples are construction workers from Germany, IT workers from Spain, a gardener from Belgium or temporary workers from Poland. This change applies to all, regardless of their nationality, which means that the obligation to report under Article 2a of The Foreign Nationals (Employment) Act will also lapse for those aliens.

It concerns one report per worker (employee or self-employed person). The service provider must give notice and the service recipient must check the notification. All on pain of an administrative fine of course. Because this will entail quite a bit of extra administrative burden and habituation, the Minister of Social Affairs and Employment has decided to set up a fine memorandum from 1 March to 1 September 2020. The Inspectorate SZW will be maintaining it from today, but not yet administering fines.

Many EU / EEA countries already have such a reporting obligation. The best known and the oldest is Belgium: Limosa. Luxembourg and France are also familiar with such a system and ultimately all countries will have to implement such a system based on the Enforcement Directive 2014/67 / EU. And now the Netherlands has its turn.

Bart Maes was a member of the sounding board group set up by the Ministry of Social Affairs and Employment. He can give a firsthand account that it has become a complex affair with numerous exceptions and changes. As a service provider or service recipient you can therefore come to us for comprehensive standard advice at a fixed price. This practical advice deals with the WagwEU, the important underlying Decision on Employment Conditions for Seconded Workers in the European Union (BagwEU), the Policy Rule on the Fine Imposition of the Employment Conditions for Seconded Workers in the European Union and the website. Feel free to contact us directly for tailored advice so that you are 100% sure of what is and what is not applicable. For this, contact +31 (0)85 902 12 70 or

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