WTS Energy provides Employer of Record services in the Netherlands for energy, engineering and industrial companies that need compliant Dutch employment without immediately setting up a BV. Our local support combines HR knowledge, payroll administration, IND sponsorship experience and practical workforce mobility support.

The Netherlands is often the first European base for international energy companies. That makes employment design important. Dutch contract rules, payroll tax, holiday allowance, pensions, collective arrangements and highly skilled migrant sponsorship all need to work together before the employee starts.

Headquartered in the Netherlands with Local, Personal Support

At WTS Energy, our roots are in the Netherlands. Our headquarters and team ensure you always have people on the ground to guide you. We don’t rely solely on automated processes in our EOR solutions in the Netherlands. Instead, our specialists handle every aspect of your employment journey so that clients and workers have real people to talk to. This local presence complements our broader service portfolio. We offer everything from recruitment and global mobility to payroll and manpower supply. In doing so, we can be your trusted partner for hiring and workforce solutions in the Netherlands and beyond.

European expansion through a Dutch employment route

The Netherlands is a natural European expansion base. But of course, employers need to plan around Dutch contract rules, holiday allowance, payroll taxes, pensions, and IND sponsorship.

For project teams, the Netherlands often acts as a hub for offshore wind, engineering, maritime services, energy transition work and European client coverage. WTS Energy’s EOR model gives employers a compliant way to hire before entity setup is complete.

Highly skilled migrants and salary thresholds

To hire highly skilled migrants in the Netherlands, employers must meet specific gross monthly salary requirements. These are set by the Dutch Immigration and Naturalisation Service (IND). For 2026, these amounts are:

• €3,122 – Reduced salary criterion for recent graduates (orientation year).
• €4,357 – Highly skilled migrants younger than 30.
• €5,942 – Highly skilled migrants aged 30 or older or European Blue Card holders.

These thresholds apply to new applications, extensions, and employer changes. Each threshold must be met at the time of the application. Salary components such as a thirteenth-month allowance may count towards these thresholds if they’re paid monthly and specified in the contract. However, vacation allowance and irregular bonuses do not count.

The 30 % Ruling (Expat Scheme)

Under the Dutch expat scheme, employers can reimburse expatriate staff for extraterritorial costs by paying a portion of their salary tax-free. Employees who became eligible on or after 1 January 2024 can receive up to 30% of their salary tax-free through 2026. However, beginning in 2027, the maximum tax-free amount will be reduced to 27%. Employers must decide each year whether to apply the scheme and report this choice in the payroll tax return.

How WTS Energy runs Dutch EOR employment

WTS Energy becomes the legal employer of your Dutch hires. We take care of:

• Employment contracts and onboarding: We draft compliant Dutch contracts, including mandatory written statements of employment details within one week.

• Payroll administration: We process salaries in euros, calculate wage tax, social security contributions and remit them to authorities . Holiday allowance and overtime pay are tracked separately and paid in accordance with Dutch law.

• Benefits management: We track statutory leave, holiday allowance and pay for sick leave and family leave. We administer pensions and handle mandatory insurance schemes.

• Work permits & immigration: We are a recognised IND sponsor. Also, our team ensures your candidates meet the salary thresholds, assists with applications for highly skilled migrant or EU Blue Card permits, and monitors renewals.

• Compliance and HR support: We ensure adherence to notice periods, chain‑of‑contract rules and sector‑specific collective agreements. Furthermore, our team remains available for on‑site visits and can guide employees on Dutch tax, health insurance and pension enrolment.

Where EOR is useful in the Netherlands

• Testing the market: Launch projects or pilot operations without setting up a Dutch BV (entity). Our EOR allows you to scale up or down quickly.

• Short‑term energy projects: Deploy engineers or technicians for offshore wind construction, subsea maintenance or decommissioning work on a contract basis.

• Hiring non‑EU specialists: Meet IND salary thresholds and obtain permits for highly skilled migrants or Blue Card holders without establishing a local subsidiary.

• Bridging to a permanent entity: Use our EOR while incorporating your own company; we can later transfer contracts once your entity is operational.

• Mitigating compliance risk: Stay ahead of legislative changes like the upcoming bans on zero‑hours contracts and revised temporary contract rules from 2027.

Navigating Dutch employment compliance

Hiring in the Netherlands involves more than issuing a contract. Employers must address several statutory obligations at the outset and throughout the engagement:

• Contract duration and chain rules: Under current law, employees may not be kept on successive temporary contracts indefinitely; after three contracts or three years, the contract must become permanent. A proposed reform would extend the mandatory gap between temporary contracts from six months to five years.

• Holiday allowance: Employers are required to pay at least 8 % of gross annual pay as holiday allowance. This applies not only to base salary but also to overtime and irregularity allowances and is due even for zero‑hour contracts.

• Payroll tax and pension participation: Dutch employers must withhold wage tax and social-security contributions on a monthly basis and enrol employees in the relevant sector pension scheme or collective fund.

• Sick‑pay obligations: If a worker falls ill, the employer must pay at least 70 % of the employee’s full salary (including thirteenth‑month payments and allowances) for up to two years. During the first year, this must be topped up to at least the statutory minimum wage.

• Notice periods: Statutory notice periods depend on length of service: one month if the employment has lasted less than five years, increasing to two, three or four months for longer tenures. Employees usually give one month’s notice unless otherwise agreed.

• Immigration and sponsor duties: Companies hiring non‑EU nationals must hold IND recognition as a sponsor and meet salary thresholds for highly skilled migrants and EU‑Blue‑Card holders; this applies to initial applications, extensions and employer changes.

Our Dutch EOR services integrate these requirements into your project plan. We ensure that every hire meets Dutch legal standards while aligning with operational realities. Furthermore, we pay close attention to who the employee reports to, where they work, whether offshore rotations or travel are involved, and how long each assignment will last. This hands‑on approach, backed by our on‑the‑ground Dutch team and combined recruitment, payroll and mobility services, means compliance issues don’t derail your project.

Upcoming Dutch employment changes

The Dutch government plans several reforms affecting employers in the coming years:

• Ban on zero‑hours contracts and bandwidth contracts: Zero‑hours contracts will be replaced by bandwidth contracts from 1 January 2027, requiring employers to guarantee a minimum number of hours and allowing a maximum 130% variation.
• Longer waiting period before new temporary contracts: A bill proposes that after three temporary contracts employers will have to wait five years instead of six months before hiring the same worker on a new temporary contract .
• Reduced 30% ruling percentage: The expat scheme’s maximum tax‑free percentage will drop to 27 % in 2027.

WTS Energy continuously monitors legislation so that your operations remain compliant.