The Inspectorate SZW supervises the WagwEU and compliance with Dutch labor legislation. When inspected by the Inspectorate SZW, a fine can be imposed for non-compliance with the WagwEU or Dutch labor legislation. The social partners monitor compliance with the provisions in the collective labor agreements.
If it appears from an inspection of other data or during a visit to the workplace that the arrival of the foreign employees has not been reported, the employer and the customer/client can both be fined.
Self-employed persons have a limited obligation to report and to have documents available at the workplace. This is to prevent bogus self-employment. There is bogus self-employment when a self-employed person (self-employed) is hired by a customer/client, but in practice is an employee.
No fine will be imposed for violations of the reporting obligation committed before September 1, 2020. This gives foreign service providers, self-employed persons and service recipients some time to become familiar with the reporting obligation. In addition, it has been recognized that, despite the information provided in this context, it may happen that not in all cases in the first instance the notification obligation is fully met correctly.
The term until September 1, 2020 does not apply to reports that had to be made until March 1, 2020 on the basis of the Aliens Employment Act for cross-border service provision. This concerns the continuation of an already existing reporting obligation.