12 September 2022 2 minutes
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Orientation year in the Netherlands

Some call it a search year, others will call it an orientation year: both terms are used to identify the same residence permit: one which gives you as a highly educated expat, one year to find a job or start a company in the Netherlands. An orientation year permit is interesting for anyone who recently obtained (or will obtain) a bachelor’s degree, master’s degree or finished a science program.

What is an orientation year permit?

An orientation year permit allows recent bachelor’s and master’s graduates from countries outside the Netherlands the option to stay in the Netherlands for a period up to 12 months.

The orientation year permit is interesting because it gives you the freedom to work for any employer in the Netherlands. As opposed to highly skilled migrants, who are only allowed to work for a company that is registered with the IND and have the so-called recognized sponsorship. This gives you an exceptional position on the labor market, especially on the market of highly skilled expats who want, or are going, to work in the Netherlands.

Who can apply for the orientation year permit?

Anyone who meets one of the following conditions can apply for the orientation year visa:

  • You obtained a bachelor’s or master’s degree in the Netherlands;
  • You completed at least one academic year of a post Master’s program in the Netherlands;
  • You are a holder of a Master’s degree from one of the Erasmus Mundus Master courses;
  • You obtained a Master’s degree from one of the top 200 educational institutions in the world.

What if you (are going to) have a residence gap?

You are eligible up-to three years after obtaining your bachelor’s or master’s degree. So if you have plans on traveling abroad or to visit your country of origin, you do not have to worry about the eligibility, as long as you come back and apply within three years.

What to do if you want to prevent a residence gap

If you want to prevent a residence gap, you have to make sure that you have your purpose of stay adjusted to ‘highly skilled migrant’ before the end of your orientation year. This means that you have to find an IND recognized employer.

How to apply for the orientation year permit

Did you decide you want to apply for the orientation year permit? Do so within three years of graduating. You can apply by submitting an application form to the IND and do not forget to have all required documents.

Do you want to know more about the orientation year? Check our article on this: Orientation year for highly educated persons.

What if the employer you had during your orientation year is not recognized, but still wants to continue with you

Lucky for you, TOSS offers payroll solutions. We are a recognized sponsor and can convert your orientation year status to that of a highly skilled migrant with a reduced salary. On paper, we may become your formal employer, but meanwhile you work for the employer that offered you your dream job during your orientation year.

Looking for a job or IND sponsorship?

TOSS also has a recruitment department and we are happy to help you find your (new) job with a recognized employer. Feel free to send an email to jobs@toss-group.com.


If you need advice, please email us at info@toss-group.com or call or WhatsApp us on +31 20 261 9447.

30 May 2022 2 minutes
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Holiday allowance and vacation days in the Netherlands

It is May, the month when a large part of the Netherlands receives their holiday allowance and uses up their vacation days. Everyone who works in the Netherlands is entitled to this. How much holiday allowance you get and when it is paid out differs per collective labor agreement. Most people receive their holiday allowance in May or June, but there are also people whose holiday allowance is paid out every month. Curious about how holiday allowance and vacation days work in the Netherlands? TOSS explains all!

Holiday allowance in the Netherlands

In most cases, your holiday allowance is calculated over the gross annual salary, i.e. the gross salary you earned during the past year. In case of illness and pregnancy the accumulation of your holiday allowance continues. Payments such as profit sharing and year-end bonuses do not, in most cases, count towards the calculation of your holiday allowance.

Calculating holiday allowance

The amount of holiday allowance you get is 8% of your gross annual salary. Suppose your gross annual salary is EUR 36,500.00 then you do the following:

EUR 36,500.00 x 8% = EUR 2,920.00

Your (gross) holiday allowance is then EUR 2,920.00. This amount is paid to you on top of your normal salary.

Vacation days in the Netherlands

There are two different types of vacation days in the Netherlands, statutory and above-statutory vacation days.

Statutory vacation days

Everyone who works in the Netherlands is entitled to vacation days, which are called statutory vacation days. When using your vacation days, your employer must continue to pay you.

Calculating vacation days

You are entitled to at least 4 times the number of hours you work per week. Do you work 40 hours a week? Then do the following:

40 hours x 4 = 160 hours

This means that you are entitled to at least 160 hours of vacation. If you work 8 hours a day, this makes 20 days in total.

Above-statutory vacation days

If you have more vacation days than the statutory number, then you speak of ‘above-statutory’ vacation days. This may be determined by the prevailing collective labor agreement or your employer may routinely offer more than the statutory minimum.

In the Netherlands, it is common for someone to be entitled to 24 or 25 days on a full-time basis. Unlike statutory vacation days, you do not have to use these within one and a half years. Many people save up the vacation days in excess of the statutory minimum.

Paying out above-statutory vacation days

With some employers it is possible to have your above-statutory vacation days paid out to you. Your employment contract will tell you whether this is possible through your employer.

Now you know what the situation is with holiday allowance and vacation days in the Netherlands. Do you still have questions about this subject? Please contact us!


29 March 2022 2 minutes
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Online tax return in the Netherlands

Every year in the Netherlands you have to file a tax return for your income, the so-called ‘inkomstenbelasting’ or ‘income tax’. You do this to find out whether you have paid enough tax over the past year. Perhaps you have paid too much and will receive a refund. Or you may have paid too little, so you have to pay extra. Filing your tax return sounds like a lot of work, but fortunately it is not. Thanks to the modern era in which we live, it is very easy and you can do your tax return quickly online.

How do you file tax returns, who should file tax returns and when should they be filed?

Anyone who is invited by the Tax Authorities to file an income tax return is required to do so, even if no tax is owed. Those who are not invited must still file a return if a payment of more than € 46 is expected and may file a return if a tax refund of more than € 15 is expected. This applies to both domestic taxpayers and foreign taxpayers1.

The tax return for 2021 must be filed with the Tax Authorities before May 1st, 2022 if you lived and worked in the Netherlands the entire year in 2021. It is possible to request a postponement of the tax return until September 1st, 2022. If the tax return is prepared by a tax advisory firm, postponement is usually possible until May 1st, 2023.

Follow the steps below to file an online tax return.

[1] Foreign taxpayers: those who live outside the Netherlands but have taxable income in the Netherlands.

Step 1. Request a DigiD

To file online tax returns, you must have a DigiD. This is an online proof of identity, which allows Dutch (semi) governmental organizations to verify your identity online. We recommend that you apply for it immediately, if you do not have one yet. Having a DigiD has many advantages. You can arrange many (personal) matters online. Examples are:

  • Applying for allowances such as childcare, healthcare and rent subsidies
  • Filing a tax return
  • Viewing your pension accrual
  • Arranging school, etc.

Curious about the benefits and how you can apply? Then click here.

Step 2. Prepare yourself

Fortunately for you, the Tax Authorities already have all your information in their system and you can download it into the tax return. But, it’s still helpful to check this again. You want to avoid incorrect or incomplete data. Therefore, have the following information and documents at hand when you file your tax return:

Your personal data: your Dutch bank account number (IBAN) and the Citizen Service Number (BSN) of yourself and possibly your partner and/or children.

Your bank accounts: the annual statement for your checking account, savings account, and investments.

Your house(s): the WOZ value of your house, if you have one*, the annual statement of your mortgage and, if you have bought or sold your house, the notary bill.

*The WOZ value of your house can be viewed online via the WOZ value office. Note: this concerns the value date of January 1st, 2020 and not January 1st, 2021.

Step 3. Go to Belastingdienst.nl

Do you have all your information at hand? Then grab your phone or laptop and go to the website of the Tax Authorities. If you have not fully mastered the Dutch language, there is also an English version of the website. On the site you log in with your DigiD. Once you are logged in, go to ‘Income Tax’ and then to ‘2021’.

Did you know that you can also file the tax return for your partner or someone else? When you log in, you indicate that you will fill in the data for someone else. For this you do need the login details (and permission) of that person.

Step 4. Checking it

It’s tempting to quickly go through the data and hit ‘Submit’, but don’t do that. You want to avoid mistakes in your tax return. Therefore, carefully check the data that the Tax Authorities have filled in for you in advance. Personal deductions, for example, are usually not included, such as study costs deductible over the last year. For this you use the documents from step 2. But you must also, for example, make the selection yourself in the tax return for partial foreign tax liability if you have the 30% ruling.

The Tax Authorities recommend that if you are in doubt between your own data and theirs, you fill in your own data. In this way you also directly “object” to the data from the Tax Authorities.

Step 5. Pay attention

The Supreme Court recently ruled that the levy on assets in Box 3 violates the European Convention on Human Rights (ECHR). According to the ruling, in short, only the actual return on assets may be taxed. The Tax Authorities are still determining how they should deal with this.

At the time of writing this blog, it seems that the box 3 levy has not yet been adjusted in the income tax return for 2021. We therefore advise you to object to the income tax return after filing it if you believe that the levy on your assets in box 3 is higher than the actual return you have achieved on those assets.

Step 6. Signing and done

Are you sure that everything has been filled in correctly? Sign the tax return with your DigiD. Then click on the ‘Send’ button.

It’s that simple. Hopefully everything went smoothly thanks to our instructions. Within a few weeks you will receive a message from the Tax Authorities with an assessment. The assessment states how much tax refund you will receive or how much you will have to pay. This should be the same amount as in step 4.


Want to know more or need help? Contact us!

3 February 2022 2 minutes
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Taxes in the Netherlands

Do you live or work in the Netherlands? Then you pay taxes. There are many different taxes in the Netherlands. Every Dutch resident pays taxes, both directly and indirectly. These end up with the government, which then pays for facilities that you use as a resident. You can think of education, infrastructure or, for example, art and culture. Do you know what type of taxes there are? Read them below.”

Direct or indirect taxation?

There are two forms of taxation in the Netherlands: direct and indirect. In the Netherlands, there are many different taxes. Every resident of the Netherlands pays taxes, both direct and indirect. These end up with the government, which then pays for facilities that you, as a resident, use. You can think about such things as education, infrastructure, or for example, art and culture. Do you know what kinds of taxes there are? Read about them below.

Direct taxation

You are dealing with direct tax when you, as a taxpayer, pay the tax yourself. An example of this is income tax. You yourself pay the tax that is calculated based on your income and assets. This is not something your employer or someone else does for you.

Kinds of taxation that are direct:

  • Wage Tax
  • Income Tax
  • Corporate Tax
  • Profit Tax
  • Gambling Tax
  • Inheritance Tax
  • Capital Gains Tax
  • Vehicle Tax
  • Insurance Tax
  • Transfer Tax

Indirect taxation

Indirect tax is the opposite of direct tax. This is where someone else pays your tax, while you are the one liable for the tax. An example of this is sales tax (VAT). The sales tax is included by the retailer in the selling price, so individuals pay it indirectly.

Indirect taxation kinds:

  • Sales Tax (VAT)
  • Import Tax
  • Excise Duty
  • Tax on Cars (BPM)

Kinds of taxes

Hereunder are all the various kinds of taxes in the Netherlands.

Wage Tax

Wage tax is calculated on your salary as an employee. Usually your employer already calculates this for you and deducts it automatically. What you then receive in your account is your net wage.

Income Tax

You pay tax on your work and income. The amount of this tax depends on your income. You also have to declare your income tax in the Netherlands every year. You then calculate whether you have paid enough tax. If you have paid too much you will get a refund and if you have paid too little you will have to make an additional payment.

Corporate Tax

Are you an entrepreneur and do you own a limited liability company, private company or cooperative? If so, you pay corporate income tax. You calculate the corporate tax based on the taxable profit of your company.

Gambling Tax

Do you take part in gambling or are you an organizer of it? Then you pay tax on it. You only pay tax on the profit that you make. This amount must be more than 449 EU, because amounts below 449 EU are not taxed.

Inheritance Tax

You have to deal with inheritance tax when you inherit something from a deceased person. The Tax Authorities impose this on all possessions and debts left behind by the deceased person, examples of which are sums of money or valuable objects.

Gift Tax

When you receive a large sum of money, you pay gift tax on it. How much tax you pay depends somewhat on the donor. For example, you pay less tax if the donor is a parent and you will pay more if you receive the money from an aunt.

Capital Gains Tax or Wealth Tax

Capital gains tax is levied on your assets.

Sales Tax (VAT)

As an individual, you pay sales tax (VAT) indirectly when you buy goods such as food, movie tickets or a new sofa. Entrepreneurs include sales tax in their cost price for their products. In this way you indirectly pay the sales tax for them.

Import Tax or Customs Duties

You pay customs duties when you transport goods from across the border to the Netherlands. Entrepreneurs who work with foreign customers or wholesalers often have to deal with this, but you may also have to deal with it if, for example, you order clothing or other items from abroad.

Excise Taxes

Excise taxes are similar to sales taxes. This is a type of tax that, like sales tax, is levied on goods. The difference is the type of goods on which it is levied. The Dutch government uses excise tax to discourage the consumption of certain goods, such as alcohol, gasoline and cigarettes.

Taxation on Cars (BPM)

Are you buying or importing a passenger car, delivery van or other motorcycle? Then you have to deal with BPM.

Motor Vehicle Tax or Road Tax

Are you under the age of 40 and in possession of a motor vehicle? Then you pay motor vehicle tax. Motor vehicle tax is also known as road tax. You pay the road tax once every quarter (three months).

Insurance Tax

In the Netherlands, you are obligated to be insured. You pay insurance premium tax on these insurances.

Transfer Tax

Are you getting an existing home, vacation home, retail or commercial property from someone? Then you have to pay transfer tax. If you knowingly buy a home, which you will not live in, you also pay 8% tax.

Environmental Taxes

Businesses and households pay environmental taxes once in a while. Examples of environmental taxes are the energy tax, the tax on tap water and the waste substances tax. Environmental taxes have been used by the Dutch government to stimulate the more efficient use of fuels.

Property Tax

Do you own a house, vacation home or apartment in the Netherlands? Then you pay property tax (OZB) every year. The amount differs per municipality.

Hopefully this blog has helped you receive more insight into the various taxes in the Netherlands.


Would you like to know more about taxes in the Netherlands? Contact us!

13 January 2022 2 minutes
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Stipp pension changes as of January 1st, 2022

For every year that you live and work in the Netherlands, you build up pension. This is often arranged automatically through your employer. This is also arranged for you if you are on TOSS in Holland’s payroll, or if you are a temporary employee with an NBBU collective labor agreement. At TOSS in Holland there is an NBBU collective labor agreement whereby the StiPP pension plan applies. On January 1st, 2022, the StiPP pension plan will change. Do you know what this entails? Read more below.

The changes as of 2022

There are two important changes that you need to be aware of.

Pension accrual starts sooner

As an employee, you must work for a certain number of weeks with an employer in the temporary employment industry before you begin to build up your pension. This is also called the ‘waiting period’. Currently, the waiting period lasts 26 weeks. As of January 1st, 2022, this will change to 8 weeks. Employees who have been working between 8 and 26 weeks on January 1st, 2022, will begin accruing pension immediately as of that date.

Pensionable salary changes

In addition to accruing pension faster, you also accrue pension over a larger portion of your salary. The pensionable salary will change as of January 1st, 2022. From then on, pension accrual will be based on the social insurance wage. It is important that, unlike now, pension is also accrued on overtime, shift work and the bonus component for irregular hours.

In short, only two things are changing, but these two things do have a great deal of influence on your pension accrual. These rules are in effect as of January 1st, 2022, but only if you accrue pension through STiPP.


Do you still have questions? Contact us!

12 January 2022 2 minutes
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Social contributions 2022

Social contributions change at the beginning of each year. As of 1 January 2022, several changes will be implemented by the Ministry of Social Affairs and Employment. It is possible to calculate new labor costs because the premiums such as the disability premium, the unemployment premium, and the income-related contribution have been announced 

 Overview of the premiums  

In the table below, you will find all the changes in social contributions for 2022. 2021 is included for comparison. 

Premium  Insurance  2021  2022 
AOF  WAO, WGA, IVA, Childcare   7,03% + 0,5%   5,49% + 0,5% small employers 

7,05% + 0,5% large employers 

AOK  WAO   0,00%   0,00%  
AOW  Old-Age Fund   17,90%   17,90%  
ANW  Survivor Benefits Fund  0,10%   0,10%  
AWF  Unemployment Act  2,60% for indefinite contract that meets all conditions 

7,70% for the other contracts  

2,70% for indefinite contract that meets all conditions  

7,70% for the other contracts  

UFo  Government Implementation Fund   0,68%   0,68%  
Whk  ZW-Flex through UWV   5,32% for small employers 


0,14% – 9,31% large employers 

5,94% for small employers 


0,17% – 10,39% large employers 

  ZW-Flex Self-risk bearer   Provision or premium through insurer  
  WGA through UWV   1,62   2,08% for small employers 

0,21% – 3,36% for large employers 

  WGA Self-risk bearer   Provision or premium through insurer  
ZVW  Health Insurance Act  7,00%   6,75%  

AoF premium for 2022 

As of 1 January 2022, there is no longer a basic premium for the AoF premium (Disability Fund or Arbeidsongeschiktheidsfonds). The basic premium from now on will be a differentiated AoF premium. The differentiated AoF premium aims to distribute the costs of the Disability Fund more fairly among the employers. 

Small employers have a lower premium than medium and large employers. 

Pension for 2022  

Do you have a company within the temporary agency sector? StiPP pension fund is applicable to you. As of 1 January 2022, the accrual and the costs of the pension will change. You can find more information about it here (link). 

The costs are higher even if you have employees on the payroll. The premium percentage increased as of 1 January 2022. More information about the pension in the payroll can be found here (link).  

What does this mean for you as an employer? 

Based on all the above elements, it appears that temporary and payroll workers will cost more money in 2022. An important aspect of this are the changes in the pension scheme. 

As a result of these changes, the rates for 2022 will be slightly higher than 2021. 


Would you like to know more about our rates for 2022? Contact us!

11 January 2022 2 minutes
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Changes to the IND, Minimum wage and the 30% Ruling as of 2022

The new year brings new changes in rules and laws. Do you know what will change for you in 2022 if you work, or want to work, in the Netherlands? As of January 1st, 2022, a number of important things will change, such as the minimum wage, the 30% ruling salary requirements and the NBBU collective labor agreement. Curious about what this means for you? Read on below.

Minimum wage as of 2022

The Netherlands has a Statutory Minimum Wage, which is the lowest amount an employer may pay as wages. The statutory minimum wage was introduced to prevent employers from underpaying you. The minimum wage is linked to your age: the older you are, the higher the minimum wage, up to the age of 21. On January 1st, 2022, the gross minimum wage will increase by 1.412%. The table below shows the new amounts.

The minimum wage per month, week, day and hour as of January 1st, 2022
Age Per month Per week Per day Per hour*
21 years and older €1,725.00 €398.10 €79.62 €9.96
20 years €1,380.00 €318.50 €63.70 €7.96
19 years €1,035.00 €238.85 €47.77 €5.98
18 years €862.50 €199.05 €39.81 €4.98
17 years €681.40 €157.25 €31.45 €3.94
16 years €595.15 €137.35 €27.47 €3.44
15 years €517.50 €119.45 €23.89 €2.99

*Based on a 40-hour workweek.


The Immigration and Naturalization Service (IND) implements immigration policy in the Netherlands. This organization handles all residence applications of people who want to live in the Netherlands or who want to obtain the Dutch nationality. As of January 1st, 2022, a new civic integration law will apply, namely the Civic Integration Act of 2021. This law gives Dutch municipalities a larger role in the integration process. The aim of this is that everyone who has to integrate, can participate in Dutch society as soon as possible.

The main changes are:

  • The Dutch municipalities play a larger role in the integration process and guide the people who are integrating;
  • The intakes are becoming broader. The municipality draws up a personal Civic Integration and Participation Plan for each person and also advises suitable educational institutions;
  • Everyone who integrates is obligated to learn the Dutch language to a level at which they can manage in the Netherlands;
  • Learning the language and participating in society are combined and are important elements. This can be completed through internships or (voluntary) work.

The new learning routes:

  • The B1 route: You speak and write the Dutch language at level B1 within three years;
  • The education route: You obtain a school certificate as quickly as possible;
  • The self-sufficiency route: This is a separate route, for when the B1 and education routes are not feasible.

30% Ruling

Are you coming from abroad to work in the Netherlands? In that case, you do not have to pay tax on 30% of your salary. With this, the Dutch government will compensate you for the extra costs you incur to work in the Netherlands, such as travel and accommodation costs.

In order to apply the 30% Ruling, you must meet some requirements. An important requirement is that you have an expertise that is scarce on the Dutch labor market. The Tax Authorities assume that you have this expertise if you earn a certain salary. This salary is indexed annually.

The provisional salary requirements for the 30% Ruling for 2022 are:

  • The taxable salary for an employee must exceed €39,647 on an annual basis, in 2021 this was €38,961;
  • The taxable salary for an employee who has a master’s degree and is under 30 years of age must be more than €30,001 on an annual basis, in 2021 this was €29,616.

In short, a number of important things will change as of January 1st, 2022. It is important to be well informed about this if you work or want to work in the Netherlands.

Are you also aware of the following changes?

Do you have any questions left? Contact us!

2 minutes
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The user company remuneration for 2022

On 25 November 2021, the NBBU created an agreement with the trade unions FNV, CNV and De Unie on a new Collective Agreement for Temporary Agency Workers. The new NBBU CAO will start from 1 January 2022 to 2 January 2023. This will lead to changes in the NBBU CAO, the minimum wage and the user company remuneration. As of 3 January 2022, various elements are added on the user company remuneration. Read more below about it and what exactly will change.

What is user company remuneration?

User company remuneration is a term that appears in the Collective Agreement for Temporary Agency Workers (found in Chapter 4, Article 16). User company remuneration is a legally applicable renumeration and ensures that temporary workers earn and receive the same amount as permanent employees who perform the same work or a similar position.

User company remuneration includes:

  • Allowance for overtime and irregular hours
  • A salary in accordance with the salary scale
  • Periodic wage increase
  • Initial wage increase
  • Expense allowance
  • ATV/ADV days

What will change in 2022?

From 3 January 2022, new elements are added in the user company remuneration. Read more about it below.

One-off payment

If the hirer gives one-off payment to employees who are directly hired, temporary employees are also entitled to this. Examples are the healthcare bonus and compensation for collective labor agreements after a delay. 13th month or year-end bonus are excluded.

Work from home allowance

If the hirer reimburses expenses related to working from home, temporary employees are also entitled to this.

Pay raise increase

Pay raise increases at the same time and with the same amount as the hirer. This means that from 1 January 2022, the temporary employee is entitled to an increase in accordance with the collective labor agreement with retroactive effect, if applicable.

To simplify, the following elements will fall under the user company remuneration from 3 January 2022:

  • Allowance for overtime and irregular hours
  • A salary in accordance with the salary scale
  • Periodic wage increase
  • Initial wage increase
  • Expense allowance
  • ATV/ADV days
  • One-off payment
  • Work from home allowance
  • Pay raise increase

The changes will take effect from 3 January 2022. This means that temporary workers are entitled to the same allowances from the above points if permanent employees with the same position will be given this.

Want to know more about other changes from 2022? See below:

TOSS is happy with the new developments

The new collective agreement fits in well with our vision of the labor market: meaningful work for all that begins with putting the temporary workers first. We believe that these developments give a new perspective for temporary workers and a different view on the value of their contract. Temporary workers remain essential and certainly not only during uncertain economic times.


Have any questions? Contact us!

2 minutes
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Brand New Day pension scheme for 2022

Every year, pension providers change their pension scheme or elements. From 1 January 2022, there will also be changes to the Brand New Day pension scheme. Do you know what will change in 2022? Read more below.

The pension contribution

In 2022, the pension premium will increase to 15.8%. The pension premium is calculated based on the employee’s wages.

The franchise

In 2022, the franchise will be €14.802,00 on an annual basis. A franchise is the part of the salary over which employees do not accrue pension.

The calculation as follows: income -/- franchise = pension base.

Franchise average pay and contribution scheme

100/75 AOW with partner

Franchise average pay and contribution scheme

100/70 AOW with partner

Franchise final pay


100/66.28 AOW with partner

2021 2022 2021 2022 2021 2022
€14.544 €14.802 €15.583 €15.859 €16.458 €16.749

Maximum pensionable salary

In 2022, not only will the franchise change, but also the maximum pensionable salary. This will change from € 112.189 in 2021 to € 114.866 in 2022. If you earn more than €114.866 annually, you will no longer accrue pension with the salary above €114.866.

Will anything change for you if you are employed by TOSS In Holland?

If you have a payroll contract with TOSS In Holland, your gross to net calculation will not change in 2022. Your pension will be 100% paid by your hirer.


Do you have any questions left? Contact us!

15 December 2021 2 minutes
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What is the NBBU and what changes in 2022?

Are you familiar with the NBBU? The NBBU stands for the Dutch Association of Intermediary and Temporary Employment Agencies (Nederlandse Bond van Bemiddelings- en Uitzendondernemingen). It is one of the best known trade organizations for temporary employment agencies, payroll companies and other flex organizations in the Netherlands. Many temporary employment agencies are members of the NBBU. Are you a temporary employee and is the temporary employment agency where you work a member of the NBBU? If so, the company is obligated to adhere to the NBBU CLA. The NBBU CLA will change on January 1st of 2022. Read below about what this means for you.

How does the NBBU work?

Temporary workers are treated well in the Netherlands, especially if the temporary employment agency where you work is a member of the NBBU. This gives you, as a temporary worker, certain rights that the temporary employment agency must take into account. A characteristic of the NBBU collective agreement is the phase system. Your legal status as a temporary employee depends on the NBBU phase you are in at that moment. The rule here is: the longer you work, the more rights you have. This concerns rights such as a pension plan, notice period and continued payment of wages.

The fasesystem as of 2022

The NBBU phase system has four phases. The duration of each phase varies. You always start with phase 1. The phases depend on the number of weeks you work for the temporary employment agency. It is therefore only about how long you work for the employment agency, not how much. The number of hours you work in that period, therefore, does not matter.

The NBBU phase system will be changed as of January 3rd, 2022. This is because the NBBU has reached a new agreement with the trade unions involved, as a result of which a new collective agreement for temporary workers will take effect. One of the changes is the shortening of the phases. At the moment it is possible to work for 5.5 years on the basis of a temporary employment contract, but as of January 3rd, 2022 this will be a maximum of 4 years. Are you starting employment after January 3rd, 2022? Then you immediately fall under the new phase system of the NBBU. Are you already working through a temporary employment agency since before January 3rd, 2022? Then the new rules apply starting in January of 2023.


Phase 1-2 – The first 52 weeks

Phases 1 and 2 are often seen as one, because much is the same. As of January 3rd, 2022, this period will last a maximum of 52 weeks, while previously it lasted 78 weeks. Based on the NBBU CLA, a so-called temporary employment clause applies during phases 1 and 2, unless it has been agreed in the temporary employment contract that a temporary employment clause does not apply. A temporary employment clause is a provision in the temporary employment contract which ensures that the agreement between the temporary employee and the temporary employment agency ends when the hiring party terminates the assignment. Thus, end of assignment is end of temporary employment contract, also so in case of illness.

If there is an interruption of six months or more between the two temporary employment contracts, the counting of the weeks worked starts again at phase 1.

Please note

Are you already in phase 1-2 before January 3rd, 2022? Then a transitional arrangement applies. The new rule of 52 weeks worked does not apply immediately. The existing temporary employment contracts concluded before January 3rd, 2022 are continued. The new rule then only applies to you as of January 2nd, 2023.

If on the 2nd of January 2023 you have a temporary employment contract in phase 1-2, but have already worked more than 52 weeks, you will move directly on to phase 3.


Phase 3 – 3 years or 6 contracts

Have you been employed for more than 52 weeks? Then you are in phase 3. From the 3rd of  January, 2022 onward, this phase lasts a maximum of three years, previously it was a maximum of four years. During these three years you get a maximum of six fixed-term temporary employment contracts. In phase 3, no temporary employment clause applies.

You have the following rights during phase 3:

  • The temporary employment agency is required to notify you at least one month in advance that your contract will end or be extended. If they fail to do so, you are entitled to compensation in lieu of notice;
  • You are entitled to wages for the duration of your contract. If your work is not available, the employment agency will continue to pay you 100% and in some cases they are obligated to look for other work for you;
  • In case of illness you are entitled to continued payment of your wages. There may be waiting days. You will find this in your temporary employment contract;
  • Right to continued payment during holidays;
  • The right to pension accrual.

Please note

Are you already in phase 3 before January 3rd, 2022? Then a transitional arrangement applies. The rule of six temporary employment contracts in three years does not apply immediately. The existing temporary employment contracts in phase 3 concluded before January 3rd, 2022, will be continued. The new rule then only applies to you as of January 2nd, 2023.

As of January 2nd, 2023, the new rule that phase 3 lasts a maximum of three years applies to all temporary employees.


Phase 4 – Indefinite period of time

Have the years in stage 3 flown by? Then you are in phase 4. In general the same rights apply as in phase 3, but an important difference is that you will get a permanent contract with the employment agency. In this phase you have the most rights and security.

The following rights apply to you:

  • The legal notice period applies. You cannot be fired without good reason. This is only possible with a termination agreement, or permission from a judge or from the UWV.
  • You are entitled to wages for the duration of your contract. If your work stops, the employment agency must continue to pay you 100% and possibly look for other work for you;
  • You are entitled to continued payment during illness. There may be applicable waiting days, this is stated in your temporary employment contract;
  • Right to continued payment during holidays;
  • The right to pension accrual.

Also in phase 4, if there is an interruption of 6 months or more between two temporary employment contracts, the counting of the weeks worked starts again at the beginning of phase 1.


For clarification purposes, the table below:

Phase Before 01-01-2022 After 03-01-2022
NBBU phases 1 and 2 78 weeks 52 weeks
NBBU phase 3 4 years 3 years
NBBU phase 4 Indefinite time/permanent Indefinite time/permanent


In short, you build up more rights with the passing weeks and years. Keep a close eye on the new phase system of the NBBU. In addition, it is good to know what your temporary employment contract says about temporary employment clauses and any other issues, so that you are well aware of them.


Do you have any questions about the NBBU? Contact us!