The document contains detailed information on terms of posting workers to EU member states including local conditions of employment. Each member state is described its notification duty, competent institutions for particular steps incl. contacts, data to be notified, sanctions for not complying with the regulations, etc.

Notification duty

An employer from another member state of the EEA and Switzerland must notify of posted employees provided they are citizens of a 3. country (i. e. other than EEA member state or Switzerland) or citizens of Romania and Bulgaria.

This provision applies only to service providers; not to so-called „temp agencies“ which need a work permit in the Netherlands for their employees from third countries.

Notification office

CWI – Centre for Work and Income

Tax office where posted employees must register when exceeding 183 days in the Netherlands

Tax and Customs Administration/Limburg/Department of International Issues
Kloosterweg 22
PO Box 2865
6401 DJ Heerlen
The Netherlands

Note: Foreign employees posted to the Netherlands and obliged to pay taxes there have the right to deduct 30 % of their income (so-called “30% ruling for expats“) as long as they comply with specific conditions.

Period of notification of posting

Notification has to be made prior to posting. No terms are set.

Sanctions for failure to notify

Posting without notification or failure to comply with relevant provisions of the Aliens Employment Act can lead to a fine of 8,000 Euro per employee.

In case the notification is made additionally within two weeks from the inspection of a Netherlands authority, the fine shall be lowered to 1.5 thousand Euro per every concerned employee.

The penalty is not decreased in case of temp agencies (the notification procedure does not apply to them; they need a work permit for their employees coming from third countries).

Notification form

There are two options: E-101 from (download from and a special form issued by CWI (download from

Data to be notified

  • identification and contact data of the employer and the manager or the chief in the Netherlands
  • description of work to be pursued
  • identification data of employees concerned; employees who are citizens of a state other than EEA member states or Switzerland must also submit copies of residence and work permits (issued in the state of permanent residence)

Maximum length of working time

The maximum length of working time depends on specific conditions of the work with regard to security and health protection of workers. In general, the maximum length of working time must not exceed 12 hours in one shift and 60 hours a week. Regular night work must not last more than 10 hours a night or 40 hours a week.

Minimum length of a rest period

At least 11 hours of a rest period a day while the rest period may be shortened to 8 hours once a week; at least 36 consecutive hours every week.

A rest period of at least 14 hours must be granted to an employee after a night shift; at least 46 hours after three or more consecutive night shifts.

Employees at the age of 18 and more and:

  1. working at least 5.5 hours are entitled to a 30 minute rest period which may be divided into two 15 minute breaks if needed
  2. working at least 10 hours a shift are entitled to a 45 minute rest period which may be divided into several at least 15 minute breaks if needed.

Collective agreements may stipulate rest periods differently. The rest period of an employee working for at least 5.5 hours a shift must however last at least 15 minutes; otherwise the provisions are void.

Minimum length of holidays

The minimum length of holidays per calendar year is quadruple the number of working days a week (i. e. usually 4 x 5 = 20 days).

Every employee in the Netherlands is entitled to an extra payment for holidays usually paid in June and accounting for 8 % of the employee’s financial income (i. e. the basis includes the basic wage, remunerations and extra payments).

Collective agreements may contain other provisions concerning the holiday entitlement and the extra payment for holidays.

Minimum wage

The minimum wage in the Netherlands is set for a half year period and its up-to-date rate is published on the web site of the Ministry of Social Affairs (

The following table shows minimum wages by age categories for the period from 1. 1. 2010 to 1. 7. 2010:

Age (number of years) Monthly salary
23 and up € 1,407.60
22 € 1,196.45
21 € 1,020.50
20 € 865.65
19 € 739.00
18 € 640.45

Documents to be available at the place of pursuance of work

  • Identification document. It is a general obligation in the Netherlands to have an identification document and prove one’s identity with it when checked-up
  • E 101 or E 102 forms
  • EHIC – European Health Insurance Card

Necessity to translate documents

Translation in Dutch is not required however at least an informative translation in English is recommended.

Obligation to store the documents

A manager of a chief is obliged to store copies of identification documents of posted employees for the period of at least 5 years following the termination of the employment.

Obligation to entrust a responsible representative

It is recommended that a manager or a chief for communication with Dutch institutions is entrusted.

Obligation to entrust a responsible representative for receiving papers


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