Check your employment contracts for compliance with the Balanced Labour Market – WAB

The Dutch Balanced Labour Market Act (Dutch acronym: WAB) will enter into force on 1 January 2020. As this will affect your position as an employer, you need to check your employment contracts in order to comply with this Act.

One of the key implications of the Act is that, as of 1 January, you will owe an additional 5% in unemployment insurance (Dutch acronym: WW) contributions for various groups of employees. This applies to:

  • casual workers
  • employees whose contractual hours have not been clearly agreed
  • employees on contracts of definite duration
  • employees who do not have a written employment contract

The Dutch Tax and Customs Administration will be quick to conclude that the number of contractual hours has not been clearly agreed (e.g. in minimum/maximum contracts). To prevent them from drawing this conclusion, a contract is required to meet specific criteria. acconavm can help you meet them.

Check required for every employment contract

Every contract must be checked for compliance with the rules stipulated in the Balanced Labour Market Act. We would be happy to perform this check for you. After the check, you will know:

  • which employees will continue to be subject to low contributions.
  • whether you have to take extra action, so that more contracts will come to be governed by low contributions.

Would you like us to check?

Would you like us to check your employment contracts for the WAB? Please do not hesitate to get in touch with your Employer Service International contact person.

More information

If you have any questions please get in touch with the international advisers at acconavm via 


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