Employer / Self-employed person

What is posting?

Under the WagwEU, a posting or transnational provision of service is where an employer abroad, who is not based in the Netherlands but in another country in the EUEEA or Switzerland, carries out a posting or assignment in the Netherlands with their own workers for a service recipient.

De WagwEU distinguishes between 3 forms of transnational provision of service:

  1. an employer abroad who comes with their own staff to the Netherlands for a posting or assignment;
    This takes place under the leadership and supervision of the employer abroad, and at the expense of the employer abroad. The posting is carried out for the service recipient with whom the employer abroad has a contract, which could be a service contract, building contract or assignment contract.
  2. an employer abroad who posts workers temporarily from a multinational company from a branch within the EU, EEA or Switzerland to a branch of the same company or group in the Netherlands; or
  3. a foreign business or temporary employment agency that makes temporary agency workers available for a fee, to work for a company based in the Netherlands.

In this case, the leadership and supervision is no longer the responsibility of the employer, but of the company in the Netherlands (the service recipient). The employer remains responsible for the terms of employment of the temporary agency worker.

The WagwEU defines a posted worker as: a worker who performs temporary work in the Netherlands as part of a transnational provision of service, based on a contract of employment, and who does not usually perform work in or based in the Netherlands. For more information, refer also to the Posted Workers section on the European Commission website (in several languages).