The new collective Labour agreement (CLA) for temporary agency workers took effect on 1 January 2026. From that date, agency workers are entitled to employment conditions equivalent to those of employees of the hirer in comparable positions. This goes significantly further than the previous hirer’s remuneration rules and aligns with the objectives of the draft
The OECD has published the 2025 update of the Model Tax Convention (MTC) and its accompanying Commentary. This update contains tightened guidelines on the concept of a permanent establishment, particularly in situations where employees work cross‑border and remotely.
When a company has a permanent establishment in another country, this can have consequences for corporate income
The Dutch Supreme Court has recently confirmed that temporary agency work must, by definition, have a temporary nature, as required by the European Temporary Agency Work Directive. This ruling is significant for organisations that deploy agency workers for long periods: a general need for flexibility is insufficient to justify prolonged use of agency workers.
The
The draft bill Act on Introducing a Reporting and Verification Duty for Labour Providers in Case of Workplace Accidents is currently under consideration in the Parliament. The proposal follows two reports on the living and working conditions of labour migrants, which included recommendations to strengthen the structural position of this group. One of the proposed
On 11 November 2025, the Dutch Senate approved the Labour Intermediation Admission Act (Wet toelating terbeschikkingstelling arbeidskrachten). This law aims to combat rogue employment agencies and improve the protection of workers – especially Labour migrants. The Act amends the Waadi and introduces a mandatory licensing system for all organisations that supply workers, including
On 26 March 2025, the government published a draft bill to implement the European Pay Transparency Directive (EU 2023/970). The Directive, which has been in force since 6 June 2023, must be transposed into national legislation by all member states. Its aim is to strengthen equal pay between men and women by providing greater insight
On 26 September 2025, the Dutch government submitted the Personnel Retention in Times of Crisis Act (Wet personeelsbehoud bij crisis) to the Council of State for review. The Act is intended to help employers retain staff during unexpected crises – such as pandemics, wars or natural disasters – so that layoffs can be
On 15th December 2025, the Paternity Leave (Bereavement) Act 2024 (Commencement) Regulations 2025 were passed, bringing the whole of the Paternity Leave (Bereavement) Act 2024 (the Bereavement Act) into force on 29th December 2025. The Government has also introduced the Bereaved Partner’s Paternity Leave Regulations 2026 which will extend fathers and partners
The factors for calculating the levels in the social insurance system were updated on 1 January 2026. The updated rates and limits can
Mit Wirkung vom 1. Januar 2026 wurden die Rechengrößen in der Sozialversicherung turnusgemäß an die Einkommensentwicklung angepasst. Die aktuellen Rechengrößen finden sie hier. Die aktuellen Beitragsbemessungsgrenzen in der gesetzlichen Kranken- und Rentenversicherung