Employer / Self-employed person
What administrative obligations are involved in the WagwEU?
Employers abroad from countries in the EU, EEA and Switzerland with personnel temporarily posted in the Netherlands must comply with a number of administrative obligations:
- The obligation to have certain documents available (or directly available in a digital version) in the Dutch workplace of the posted worker. These are employment contracts, payslips, summaries of working hours, A1 forms, and proof of payment. These documents must remain available for five years after ending the work, as the Inspectorate SZW may request them;
- Information obligation: the obligation, upon request, to hand over to the Inspectorate SZW all information necessary for enforcement of the WagwEU;
- The obligation to appoint a contact person in the Netherlands who can be approached by the Inspectorate SZW, and who functions as the point of contact; this can also be a posted worker;
- Duty to notify: employers abroad are obliged to notify their work in the Netherlands through the Dutch online notification portal.
The following administrative obligations apply to self-employed persons with a duty to notify:
- The obligation to have certain documents available in the Dutch workplace. These are proof of personal identity, the identity of the service recipient and the identity of the person responsible for paying the wage. These documents must remain available for five years after ending the work, as the Inspectorate SZW may request them;
- Information obligation: the obligation, upon request, to hand over to the Inspectorate SZW all information necessary for enforcement of the WagwEU;
- Duty to notify: self-employed persons with a duty to notify are obliged to notify their work in the Netherlands through the Dutch online notification portal.