It was only this month we discovered a competitor offering a less-than-fair solution for contractors in Switzerland, and now another has come to light, this time in the Netherlands. Another of our competitor management companies has decided to offer an underhand solution to their contractors and in this context, they’re farming out their payroll to a payroll bureau. In this strange move the salary reported to the payroll partner bore no relation to the contract value, therefore splitting payroll in the Netherlands.

The reason for this we can’t seem to fathom as the law and reality in the Netherlands are that if taxes and social costs are not paid fully by any party in the contractual chain, then the liability may be collected by the authorities by anyone up the chain. This can include the recruitment business and the company ultimately enjoying the labour of the contractor and, if still unpaid in material amounts by that company, the company’s directors can become personally liable. Make sure that this does not happen to you.

Ignorance is no defence so if your supplier does not have NEN certification – as we have in TPA BV – then insist on seeing your contractors’ payslips to make sure your agency and your clients or you, if a contractor, are not exposed to risk.

We are working hard to make the most of TPA BV and deliver the best level of service to our contractors. TPA BV has recently had a KMR (Knowledge Migrant Worker) licence granted which allows us to fast track work visas for highly skilled non-EU nationals, allowing us to support even more foreign contractors in the Netherlands.

This is the second type of fraud we have seen in the past three weeks with the slight variation that this split payroll was part of a share deal. We are committed to every contractor working abroad who comes to us and endeavour to provide them with a legally compliant and financially beneficial solution for their time working in the Netherlands.


Our last audit in the Netherlands took a full year to carry out. The thoroughness of the inspectors cannot be underestimated. We’d wager even a single cent of missing tax is bound to be uncovered by their tax inspectors and therefore you absolutely need to be sure you are working compliantly and paying your taxes fairly. We’re proud to say our inspection and report was blemish free but companies choosing to split payroll in the Netherlands or use separate payroll bureaus may find themselves quickly in hot water.

Access Financial works with a wide range of contractors in the Netherlands and we have the experience and knowledge to ensure compliance for all our partners. Our range of services covers payroll and tax management as well as many other elements of manging your finances and accounts while working in The Netherlands.