Wtta: the new licensing system
For clients · Bijgewerkt August 2026
The Dutch Act on the Admission of Labour Providers (Wtta) replaces the current registration system. Anyone making workers available must be licensed — and anyone hiring may only do business with a licensed supplier.
Transitional registration runs from November 2026 to January 2027. The licence itself is applied for in May and June 2027; enforcement starts in 2028. The licence requires certification, a certificate of conduct and a deposit.
In practice this means that as a hirer you will have to be able to demonstrate that you hired from a licensed supplier. So ask your suppliers now where they stand in the process.
In short
- Hiring from a non-licensed supplier is fined
- Transitional registration: Nov 2026 – Jan 2027
- ALHAN Groep is preparing and is registering during the transition period
The Dutch DBA Act: when is someone genuinely self-employed?
For clients and self-employed contractors · Bijgewerkt August 2026
Since 2025 the Dutch tax authority has again been enforcing the rules on false self-employment. The core is simple: anyone working under supervision, at a fixed hourly wage and without bearing their own risk, is in practice an employee — whatever the paperwork says.
What counts are the facts: does the contractor decide how the work is carried out, do they bring their own equipment and craftsmanship, and has a concrete result been agreed rather than hours worked under supervision?
That is why we set out a results-based scope of work for every placement, with a start and an end point. We refuse wording such as "under the direction of" or "assisting as instructed", because it proves precisely the opposite.
In short
- How the work is actually done outweighs the contract
- Agree a result, not tasks performed under supervision
- The additional assessment and the fine land with the client
Hirer's liability and the blocked (G) account
For clients · Bijgewerkt July 2026
As the hirer you are jointly and severally liable for the payroll taxes and VAT the supplier must remit for the hired worker. If the supplier does not pay, the tax authority can come to you.
You limit that risk by paying part of the invoice amount — usually 25% — into the supplier's blocked (G) account. That money can only go to the tax authority and indemnifies you for that portion.
In addition, keep the man-hour records, the identity verification and proof of payment for each hired worker. That is exactly what an inspector asks for.
In short
- 25% of the invoice into the blocked (G) account
- NEN 4400-1 certification limits your risk further
- Keep man-hour records per person
Working safely: VCA and the Safety Culture Ladder
For clients and tradespeople · Bijgewerkt June 2026
VCA shows that a tradesperson knows the safety rules. The Safety Culture Ladder goes a step further and measures how safety is actually lived in an organisation — from "rules because we have to" to "we hold each other to account".
ALHAN Groep reached step 3 in May 2026. That means safety is actively organised: toolbox talks, workplace inspections and near-miss reporting are part of the daily routine.
For clients this matters in tenders: at many network operators and large contractors, step 3 is the minimum required to take part.
In short
- VCA is compulsory for every tradesperson we place
- SCL step 3 achieved in May 2026
- An expired certificate means no placement — blocked automatically
Agency work, secondment or self-employed: which do you choose?
For clients · Bijgewerkt June 2026
Temporary agency work suits fluctuating capacity: the tradesperson is on our payroll, we arrange wages, sick leave and insurance, and you pay per hour worked in line with the hirer's pay rules.
Secondment suits a longer placement on a single project. The rate is fixed, the tradesperson stays with you until the work is done, and you have one point of contact in our back office.
Self-employed placement suits clearly bounded work with a defined result. It requires stricter documentation — a model agreement, a self-employment check and a results-based assignment — but leaves room for specialist craftsmanship.
In short
- Agency work: flexible, collective-agreement pay, we carry the employer's risk
- Secondment: fixed rate, longer placement, one point of contact
- Self-employed: a defined result, stricter file requirements
