Running a business in the Netherlands in 2026 is not easy. You need more than a good plan. You need strong rules to follow the law. From January 1, 2026, new laws started. The most important is the VBAR Act. Also, the old “hand-off” way of checking companies has ended. Now the Dutch Labour Authority (NLA) and IND use computers to find even small mistakes quickly.
If you are a small startup or a big international company, you must follow new rules. For example, you must increase salaries by 4.46%. You must also keep bank statements correctly. If you make a mistake, fines can be more than €8,000 for each problem. This article explains the penalties in 2026 and shows you how to stay safe.
Statutory Fines & Sanctions: The Price of Non-Compliance
The main law for work permits and illegal work is called the Aliens Employment Act (WAV). In 2026, the money you can lose is very high.
- Standard WAV Fine The normal fine is €8,000 for each person who works without permission. In the Netherlands, there is a “chain of liability”. This means the fine can go to: The client company, The main contractor, The subcontractor. All of them can be punished at the same time.
- Aggravating Surcharge If your company was already fined in the last 5 years, or if you tried to break the rules on purpose, the fine becomes €12,000 for each worker.
- Public Disclosure (“Naming and Shaming”) From the middle of 2026, the NLA will publish the names of companies that break serious rules. Your company name will appear in a public list. This can hurt your reputation very badly.
- Preventive Shutdown of Operations If you break the rules many times, the NLA can stop your business for up to one month. This is very dangerous for companies in logistics, restaurants, or food businesses.
Sponsor Compliance: The “Digital Audit” Era
If your company is a Recognised Sponsor, you have extra responsibilities. This is called Duty of Care (Zorgplicht). Now the IND does not believe your word only. They want digital proof for everything.
Bank Statement Retention (Mandatory for 2026)
From January 1, 2026, payslips are not enough. You must keep clear proof that the salary was paid to the employee’s own bank account. This means:
- Bank statements, or
- Batch payment overviews
You must show that the full salary reached the employee’s name. This rule stops “salary recycling” – a bad practice where employees give part of the salary back to the employer.
The 4-Week Reporting Window
You must tell the IND about any important change within 4 weeks. Examples of changes are:
- Promotion
- Less working hours
- New home address
If you are late, you get a Formal Warning (Yellow Card). Too many warnings can cause loss of sponsor status.
Traceability Requirement
When the IND checks your files, they must see every euro clearly:
- From the employment contract
- To the payslip
- To the bank payment
If you miss even one document, like the Antecedents Certificate 7601 (a paper where the employee says they have no criminal record), it is now a serious mistake.
2026 Labor Law Reforms: New Penalty Triggers
Besides immigration rules, two big changes in 2026 make life harder for employers.
Abolition of Zero-Hour Contracts
Zero-hour contracts (on-call work with no fixed hours) are no longer allowed. They are replaced by Bandwidth Contracts. Now workers must get a guaranteed minimum number of hours. This number is based on their average work in the past. If you still use zero-hour contracts, you will get automatic fines under labour law.
False Self-Employment (Schijnzelfstandigheid)
The VBAR Act ended the soft “transition period”. Now the Tax Authority checks freelancers strictly. If a freelancer:
- Earns less than the minimum hourly rate, or
- Works like a normal employee (you decide when and where they work),
Then the relationship is changed to employment. You must pay back taxes, social security, and fines for every year you had this wrong arrangement. Fines can be €10,000 or more.
| Risk Category | Penalty Type | 2026 Estimated Cost |
|---|---|---|
| Illegal Work (WAV) | Fine per employee | €8,000 – €12,000 |
| Salary Underpayment | HSM Indexation Gap | Back pay + Fine |
| Reporting Delay | IND Yellow Card | Warning / Loss of Status |
| Misclassification | VBAR / False Freelancing | Retroactive Tax + €10k+ Fine |
Survival Guide: Is Your HR File Audit-Ready?
To pass a surprise check in 2026, your HR team should do a Mock Audit. Check these three main areas:
Salary Audit
Make sure all Highly Skilled Migrants (HSM) get the correct 2026 salary:
- €5,942 per month (for employees 30 years or older)
- €4,357 per month (for employees under 30)
Salaries must increase by 4.46% every year.
Digital Verification
Every employee file must have:
- A copy of a bank statement
- Proof of at least one full salary payment from the last 3 months
This shows the money really went to the employee’s account.
Transparency Check
The EU Pay Transparency Directive will start later in 2026. You should already prepare:
- Make pay scales clear
- Use gender-neutral categories
- Be ready to show that men and women get equal pay for equal work
Call to Action
Is your company ready to be a sponsor in 2026? Do not wait for a letter from the NLA or IND. Share this guide with your HR and legal team today. Stay safe by following the latest rules. Subscribe to our newsletter for monthly checklists made for companies in the Netherlands.
Disclaimer: This information comes from reliable reports and sources. Laws can change quickly. Always check the latest information on the official websites of the IND and the Netherlands Labour Authority (NLA).