The Netherlands has implemented the revised EU Posted Worker Directive, effective July 30, 2020. The new regulations related to posted workers cover several topics including the applicability of employment rules for replacement posted workers, minimum salary requirements, and the application of employment laws in the host country.

The first new rule concerns employment protections for long-term postings. Under this rule, the host country’s main employment laws apply for the first 12 months of a posted employee’s assignment in the Netherlands, or for 18 months if a six-month extension is granted. For longer stays, an expanded set of Dutch employment terms applies. Employers must track their posted workers’ time in the Netherlands and ensure they meet the applicable Dutch employment conditions based on the length of stay.

The second new rule concerns replacement posted workers. If a posted worker replaces another posted worker for the same position and location, the original worker’s time in the Netherlands counts against the one-year/18-month maximum posting allowed. Additionally, the same employment rules apply to the original and replacement posted worker.

Lastly, the new regulations exclude employee reimbursements for travel, lodging, and board from the calculation of their minimum salary requirement, as including these effectively reduces the employee’s salary. Other allowances provided to posted workers can still count towards their minimum salary calculation. The new regulation is designed to equalize Dutch workers’ and posted workers’ wages.

These new regulations follow the introduction of an online posted worker notification requirement on March 1, 2020. The mandate requires all employers located in the EU but outside the Netherlands to create an online notification for each posted worker before he or she begins work in the Netherlands. The notification provides Dutch authorities with important employer compliance information, including if an employer has paid taxes and is paying the posted worker the minimum wage.


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