Hirer's remuneration compliance: What you need to know in the Netherlands

Hirer’s Remuneration in the Netherlands: What Global Employers Need to Know

When expanding into the Netherlands through an Employer of Record (EOR) model, compliance with the hirer’s remuneration rules (inlenersbeloning) is non-negotiable. These rules ensure that employees working via an EOR receive the same pay and core employment conditions as comparable employees directly employed by the hirer.

Understanding and applying these requirements correctly protects your organization from legal exposure and reinforces your position as a responsible and attractive employer in the Dutch market.

 The Legal Foundation You Must Comply With

The hirer’s remuneration is firmly anchored in both EU and Dutch legislation:

• EU law – Directive 2008/104/EC (Temporary Agency Work Directive)

  Article 5 establishes the principle of equal treatment, requiring that workers receive the same basic working and employment conditions as if they were hired directly.

• Dutch law – Article 8 Waadi

  This provision is the implementation of the EU-directive in Dutch law and mandates equal pay and essential employment conditions for workers supplied to a hirer, including those employed under EOR constructions.

In practice, this means that EOR arrangements are fully subject to the Dutch equal treatment framework, regardless of where the employer is established.

 What the Hirer’s Remuneration Covers

The hirer’s remuneration applies broadly and goes well beyond base salary. It includes all remuneration components, such as:

• Salary scales and pay progression

• Overtime and irregular-hours compensation

• Shift allowances and bonuses

• Paid leave and public holiday entitlements

The benchmark is always the hirer’s own employment conditions for comparable roles. If a Collective Labour Agreement (CLA) applies, then this can be used, but if no CLA applies the hirer’s own employment conditions as laid down in internal document apply. This requires:

• Correct identification of the applicable CLA or internal employment conditions;

• Continuous monitoring of amendments to CLAs, statutory minimums, and case law;

• Proper documentation demonstrating how the hirer’s remuneration has been determined and applied.

Transparency and record-keeping are essential, as compliance may be reviewed by Dutch labour authorities or during inspections related to certification and immigration sponsorship.

Pension Exception

A specific deviation applies with respect to pension arrangements. Under Dutch law, EOR providers are required to ensure that employees participate in an 'adequate pension scheme'. In many cases, this is governed by mandatory industry-wide pension obligations or sector-specific regulations applicable to labour intermediaries. As a result, the pension scheme of the hirer does not automatically have to be mirrored, provided the statutory requirements for an adequate pension arrangement are met and no employee contribution is required where prohibited by law or sectoral rules.

 Why Getting This Right Matters

Failure to apply the hirer’s remuneration correctly can have serious consequences:

• Fines and retroactive salary claims

• Loss of NEN certification

• Risks to recognized sponsor status for immigration purposes

Beyond legal and financial exposure, non-compliance undermines trust, damages your employer brand, and complicates talent attraction—especially in a highly competitive international labour market.

 Turning Compliance into a Competitive Advantage

Leading organizations treat compliance not as a burden, but as a strategic advantage. By aligning remuneration structures from day one, supported by reliable payroll processes and continuous monitoring of legal and CLA updates, companies create transparency, reduce risk, and improve the employee experience.

 How Exterus Supports Your Growth in the Netherlands

Navigating Dutch hirer’s remuneration rules requires local expertise and constant vigilance. Exterus supports international employers with end-to-end guidance on Dutch employment law, payroll compliance, and international mobility.

As a trusted partner, Exterus:

• Translates complex Dutch and EU laws into practical, compliant solutions

• Ensures remuneration structures are aligned with CLAs and statutory requirements

• Acts as a single point of contact for payroll, tax, and labour law compliance

This end-to-end support not only mitigates legal and financial risks but also enhances the overall employee experience, positioning your organization as a preferred employer in the Netherlands. With Exterus, compliance becomes seamless allowing your organization to scale confidently, protect its reputation, and focus on what truly matters: growing your business in the Netherlands.