The Wtta: what the new Dutch labour-supply act means for your BV from 2027

From 1 January 2027 you need admission if you supply workers to another business, and from 2028 businesses may only hire in workers from admitted suppliers. That reaches further than temp agencies. What the Wtta is, when your BV falls under it, including as a director who seconds themselves, and what to arrange before 2027. Note up front: this is a general explanation, not legal advice.

What the Wtta is

The Wtta (Wet toelating terbeschikkingstelling van arbeidskrachten) is the Dutch act on admission for supplying workers. It is not a tax rule and not a scheme specifically for BVs, but an admission system for the labour-supply market. From 2027, anyone who supplies workers to another business needs admission. The goal is to push out rogue temp agencies and other suppliers that underpay workers or house them badly.

The law affects two sides:

• Suppliers (uitleners): anyone who makes workers available must apply for admission.
• Hirers (inleners): from 2028, anyone who hires in workers may only do so from an admitted supplier.

Admissions are assessed by a new body, the Dutch Labour Supply Authority (Nederlandse Autoriteit Uitleenmarkt, NAU), which also keeps a public register. The Labour Inspectorate enforces the rules.

When are you supplying workers?

This is the key question, and it has nothing to do with what your contract is called. You are supplying workers if you let a worker work under the direction and supervision of someone else, and you get paid for it.

The difference with regular services:

• Supplying workers: your people work at the client and the client directs them. That also applies if it is called "secondment" or "hiring in".
• Contracting or outsourcing work: you take on an assignment, you keep directing your own people and you are responsible for the result. Then you are not supplying workers.

Temp agencies, secondment firms and payroll companies obviously fall under it. But a regular business that occasionally "lends" an employee to another business can fall under it too.

Three situations for your BV

1. Your BV supplies workers

Does your BV have employees working at clients under that client's direction? Then you need admission, unless an exception or exemption applies (see below). So look critically at how it works in practice: who tells your employee what to do?

2. Your BV hires in workers

If you hire temp workers, seconded staff or contractors through an agency, from 1 January 2028 you must check that the agency is admitted. The public register will be available from 1 July 2027. Hire from a supplier without admission and both the supplier and you as the hirer risk a fine. Also keep track of which worker came from which supplier.

3. You are a director working through your own BV at a client

This is the case many business owners with a BV overlook. If you work through your own BV at a client as its director-shareholder (dga), and that client directs you like an employee, your BV can count as a supplier under the law: your BV is making a worker (you) available. There is no separate exception for the one-person BV in the act.

If, on the other hand, you work independently on an assignment, decide how the work is done and are responsible for the result, you are not supplying workers. That is the same question at the heart of false self-employment and the new Self-Employed Act: who directs the work?

If you sell products, rent out goods or provide software, the Wtta has nothing to do with you. You are not making workers available.

What is not covered

• Lending within a group: between companies linked in a group, such as a holding and an operating company.
• Collegial lending without profit: you lend an employee to another business and charge no more than the actual wage costs.
• Genuinely self-employed people who decide how they work, without instructions from the client.
• Contracting and outsourcing work, as long as you keep directing your own people.

Exemption when supplying is a side activity

If you only occasionally supply workers, you can apply for an exemption. The conditions:

• revenue from supplying workers is less than 10% of your total revenue;
• and no more than € 5 million a year;
• and you have been paying wages for at least 12 months as an employer.

You need a review report from an accountant on your revenue and the share from supplying workers, and you submit it again every year before 1 November.

What admission requires

For suppliers who do need admission:

• a certificate of conduct (VOG);
• a guarantee deposit of € 100,000, or € 50,000 for a starting supplier with provisional admission; existing suppliers can be exempted under certain conditions;
• an inspection in advance against a standards framework: financial reliability, proper administration, and fair pay and treatment of workers, followed by periodic checks.

The timeline

A supplier with the SNA quality mark does not need to register for the transitional arrangement, but does need to apply for admission.

What to do now

1. Work out whether you supply workers. Look at each assignment and ask who directs the work. In doubt? Ask your accountant or a lawyer.
2. Do you supply workers and want to keep doing so? Register for the transitional arrangement between 1 November and 31 December 2026, so you can continue until your application is decided.
3. Is supplying workers a side activity? Check whether you qualify for the exemption and arrange an accountant's report in time.
4. Do you hire in workers? Ask your suppliers whether they are registering, and check the register from July 2027.
5. Do you work as a director through your BV? Make sure your assignments are set up and recorded so that you direct the work and deliver a result. That helps with the Wtta and with enforcement on false self-employment.

Your records as a foothold

For the exemption you need to show which share of your revenue comes from supplying workers. If you invoice that revenue on separate lines or to separate clients, you have the number at hand. In Finq, Reports shows your revenue per client for any period you choose, and you can export the profit and loss statement as a PDF for your accountant.

Wondering whether a BV makes sense for you tax-wise? Read sole trader or BV: from what profit?

This is a general explanation of the Wtta as known on 1 October 2026, not legal advice. If your situation is borderline, have it assessed by a lawyer or accountant.

Sources: Dutch government, tackling abuses by temp agencies and other suppliers (Wtta); toelatinguitleenmarkt.nl, about the Wtta and the transitional arrangement; KVK, Wtta: stricter rules for temp agencies and other suppliers; SRA, phased entry into force of the Wtta (July 2026); Accountancy Vanmorgen, accountant's report required for exemption (24 September 2026). Checked on 1 October 2026.