WKA and notification check: which Dutch rules apply to your job?

You notify your employees before the start in the portal, in English, German or Dutch. With a contact person in the Netherlands and the A1 details for each worker.

postedworkers.nl · The exemption for initial assembly does not apply to construction.

Your Dutch client is liable for your Dutch wage tax and social contributions (loonheffing). Whether you owe Dutch wage tax at all depends on the duration and on a permanent establishment – and so does whether a blocked account is needed. An expert assesses that. That is why they ask you for:

• a contract describing the work and the period
• a man-day register (mandagenregister): who, which days, how many hours
• a payment-behaviour statement from the Dutch tax office (verklaring betalingsgedrag)
• a blocked account (g-rekening) into which the wage share is paid

Invorderingswet 1990, art. 35.

In construction the subcontractor invoices without Dutch VAT (btw), stating "btw verlegd" and the client's VAT number. The client pays the VAT.

Wet op de omzetbelasting 1968, art. 12.

And you are liable for their workers' wages. You also check the identity and right to work of their people. This also applies to Dutch subcontractors: you are liable for their wage tax and wages.

postedworkers.nl (subcontracting) · Burgerlijk Wetboek art. 7:616a.

Your Dutch client checks the identity of every worker before the start. Give them a valid passport or ID card.

• A BSN or a driving licence is not proof; a passport or ID card is.

Wet arbeid vreemdelingen art. 15 · Verification step plan of the Nederlandse Arbeidsinspectie.

The A1 comes from the employer's country and shows where social contributions are paid. Its number goes in the notification and the certificate is kept at the workplace.

Regulation (EC) 883/2004 · postedworkers.nl.