Netherlands Remote Work Laws 2026

Overview of Employer Duties

While Dutch law does not comprehensively mandate specific remote work obligations beyond the request-consideration framework, employers who permit or establish remote work arrangements generally must comply with broader employment law duties that extend to remote workers.

Core principles:

• Duty of care (zorgplicht): Employer’s general obligation to ensure safe, healthy working conditions applies equally to remote workers
• Equal treatment: Remote workers entitled to same rights and protections as on-site workers
• Working time compliance: Arbeidstijdenwet obligations continue regardless of work location
• Data protection: GDPR and UAVG requirements apply to processing remote worker data
• Works council consultation: Major remote work policy changes may require works council consent

Written Agreement Considerations

Legal requirement: The Wet flexibel werken does not explicitly mandate written remote work agreements, but written documentation is strongly recommended and may be considered best practice.

Rationale for written agreements:

• Clarity: Establishes clear expectations for both parties
• Evidence: Provides documentation in case of disputes
• Working time compliance: Helps demonstrate compliance with Arbeidstijdenwet
• Works council: Supports collective policy consistency
• Tax and expense: Clarifies cost-sharing arrangements

Form:

• Employment contract amendment: Remote work provisions may be added via contract addendum
• Separate remote work agreement: Standalone document referencing employment contract
• Policy acknowledgment: Employee signs acknowledgment of employer’s remote work policy
• Email confirmation: Minimum documentation via email exchange confirming arrangement

Timing: Agreement should generally be documented before remote work arrangement commences

Language: If employee’s native language is not Dutch, consider providing agreement in language employee understands to ensure informed consent

Recommended Content of Remote Work Agreements

While not legally mandated, comprehensive remote work agreements typically address:

☐ Parties: Employee and employer identification

☐ Work location(s):

• Primary remote work location (typically home address)
• Whether alternative locations permitted (co-working spaces, travel)
• Geographic restrictions if any (within Netherlands, within EU)
• Notification requirements if employee changes location

☐ Remote work schedule:

• Hybrid arrangements: Specific days/hours to be worked remotely vs. at employer premises
  
  • Example: “Employee will work from home Mondays, Wednesdays, Fridays; work from office Tuesdays, Thursdays”
• Flexibility parameters: Whether schedule can vary or is fixed
• Core hours: Times when employee must be available regardless of location
• Modification process: How and when schedule can be changed

☐ Duration and reversibility:

• Trial period: If applicable (e.g., “3-month trial period, followed by permanent arrangement if successful”)
• Permanent vs. temporary: Whether arrangement is ongoing or for fixed duration
• Termination provisions:
  
  • Either party’s right to end arrangement
  • Notice period required (e.g., “Either party may terminate remote work arrangement with 1 month written notice”)
  • Grounds for employer termination (e.g., “Employer may terminate if substantial business interests require employee’s office presence”)

☐ Equipment and tools:

• List of equipment employer provides (computer, monitor, phone, etc.)
• Equipment employee provides and any compensation
• Ownership and responsibility for maintenance
• Return conditions upon termination of employment or remote work arrangement
• Technical support availability

☐ Expense considerations:

• Whether employer provides reimbursement or allowance for internet, utilities, supplies
• Calculation method and payment frequency
• Documentation requirements for expense claims
• Tax treatment clarification

☐ Working hours and availability:

• Application of Arbeidstijdenwet standards
• Core availability hours
• Response time expectations for communications
• Flexibility parameters within legal working time framework

☐ Communication and coordination:

• Tools and platforms to be used (email, video conferencing, collaboration software)
• Meeting attendance expectations (in-person vs. virtual)
• Regular check-in schedule with manager
• Reporting requirements

☐ Performance management:

• How performance will be measured and evaluated
• Key performance indicators or objectives
• Frequency of performance reviews
• Clarification that assessment based on results, not location

☐ Health and safety:

• Employee’s obligation to maintain safe home workspace
• Employer’s risk assessment process
• Right to disconnect and rest period protections
• Ergonomic guidelines or requirements
• Mental health and well-being resources

☐ Data protection and security:

• Confidentiality obligations
• Data handling protocols (encryption, secure storage, disposal)
• Use of personal devices vs. company devices
• Network security requirements (VPN usage)
• Reporting obligations for security incidents
• Compliance with GDPR and company policies

☐ Training and support:

• Initial onboarding training for remote work tools
• Ongoing professional development access
• IT helpdesk availability and contact information
• Manager support and communication channels

☐ Insurance and liability:

• Clarification of workers’ compensation coverage (arbeidsongeschiktheidsverzekering)
• Home office insurance considerations
• Employer liability limitations

☐ Works council provisions (if applicable):

• Reference to collective remote work policy approved by works council
• Employee’s rights under works council agreements

☐ Modification and termination:

• Process for requesting changes to arrangement
• Either party’s rights to propose modifications
• Dispute resolution procedures

☐ Applicable law and disputes:

• Reference to Dutch employment law as governing law
• Dispute resolution process (mediation, arbitration, litigation)

Model agreements:

• No official government template currently mandated
• Industry associations and law firms may provide sample agreements
• Works council and employer may jointly develop organization-specific template
• Legal counsel can assist in drafting comprehensive agreements

Registration and Notification

No mandatory registration: Unlike some countries (e.g., Spain), the Netherlands does not require employers to register remote work arrangements with labor authorities.

Voluntary reporting:

• For statistical purposes, CBS (Statistics Netherlands) may survey employers about remote work prevalence
• Participation typically voluntary

Works council notification:

• If organization has works council, major implementation or changes to remote work policies must be communicated to council
• Individual remote work arrangements typically don’t require works council notification, but policy-level changes do

Tax and social security:

• No special registration for domestic remote work
• Cross-border remote work: May require A1 certificate to establish applicable social security system if employee works remotely from another EU country
• Permanent establishment: Employers should be aware that extensive cross-border remote work could potentially create tax obligations in other jurisdictions

Equipment Provision Obligations

No legal mandate: Dutch law does not explicitly require employers to provide equipment for remote workers.

However, practical and legal considerations create effective obligations:

Arbeidsomstandighedenwet (Working Conditions Act) implications:

• Employer’s general duty of care to ensure safe working conditions extends to remote work
• Implication: Employer should ensure remote worker has ergonomically appropriate workstation
• This may effectively require providing or subsidizing desk, chair, computer, and peripherals meeting health and safety standards

Common practice: Most Dutch employers provide at minimum:

Category 1: IT Equipment ☑ Computer/laptop suitable for job requirements ☑ Monitor(s) – often dual monitors for office-type work ☑ Keyboard and mouse meeting ergonomic standards ☑ Headset with microphone for video conferencing ☑ Webcam (if not built into laptop) ☑ Mobile phone for work-related communications (depending on role)

Category 2: Furniture (varies by employer) ☑ Desk – adjustable height desks increasingly common ☑ Ergonomic office chair meeting Arbobesluit standards ☑ Some employers provide; others offer stipend or reimbursement

Category 3: Connectivity ☑ Internet connectivity typically expected to be employee’s responsibility ☑ Some employers provide monthly allowance or reimbursement ☑ VPN access and security software provided by employer ☑ Access to company cloud systems and collaboration tools

Category 4: Supplies ☑ Office supplies (paper, pens, notebooks) availability varies ☑ Some employers provide supplies via periodic shipments ☑ Others reimburse employees for purchases ☑ May provide access to office supply ordering system

Category 5: Software and Subscriptions ☑ All software licenses required for work ☑ Communication platforms (Zoom, Microsoft Teams, Slack) ☑ Project management tools ☑ Industry-specific applications ☑ Security software (anti-virus, encryption)

“Necessary” equipment determination:

Employers typically assess necessity based on:

• Job requirements: What tools are essential to perform job duties?
• Industry standards: What do comparable employers in sector provide?
• Equivalence to office setup: Does remote worker have comparable resources to office-based colleague?
• Health and safety: What is needed to meet Arbeidsomstandighedenwet duty of care?

Quality standards:

Equipment provided should generally be:

• Fit for professional use: Consumer-grade vs. professional-grade determination based on job needs
• Ergonomically appropriate: Meeting Dutch health and safety guidelines
• Current and functional: Not outdated technology that hampers productivity
• Regularly maintained and updated: Employer responsible for ensuring equipment remains functional

Alternatives to direct provision:

Cash allowance approach:

• Some employers provide monthly or one-time stipend for equipment
• Employee purchases own equipment within budget
• Advantage: Employee choice and flexibility
• Disadvantage: Less employer control over security and standards
• Tax treatment: May be taxable benefit depending on structure

Employee equipment with compensation:

• Employee uses personal computer with employer providing software and security tools
• May receive compensation for equipment use
• BYOD (Bring Your Own Device) considerations:
  
  • Security requirements must be met
  • Separation of work and personal data
  • Employer’s monitoring rights limited on personal devices

Hybrid approach:

• Employer provides core IT equipment (laptop, security tools)
• Employee provides or employer subsidizes furniture, peripherals
• Most common model in Dutch practice

Ownership:

Equipment provided by employer generally remains employer property:

• Employee holds equipment in trust during employment
• Must maintain equipment with reasonable care
• May not sell, transfer, or permanently modify equipment without permission

Maintenance and replacement:

• Employer responsibility: Repair and replacement of defective employer-owned equipment
• Process: Employee reports malfunction to IT helpdesk or designated contact
• Response time: Varies by employer; next-business-day replacement common for critical equipment
• Remote support: IT helpdesk should provide remote troubleshooting
• On-site service: For issues requiring in-person attention, employer may arrange home visit or request employee bring equipment to office

Return upon termination:

End of employment:

• Employee must return all employer-provided equipment
• Timeline: Typically within 1 week of termination or as specified in employment contract
• Method: Return to office, courier pickup, or other arranged method
• Condition: Normal wear and tear expected; employee may be liable for damage beyond normal use
• Data removal: IT department typically wipes devices before reassignment

End of remote work arrangement (if employment continues):

• Employee may return home office equipment if reverting to full-time office work
• Or retain equipment if some remote work continues
• Employer’s policy governs

Failure to return:

• Employer may withhold final salary payment pending return (subject to legal limits on wage deductions)
• Employer may pursue civil claim for equipment value
• Intentional retention could potentially justify summary dismissal for cause

Expense Reimbursement Framework

No legal mandate: Unlike Spain and Portugal, Dutch law does not require employers to reimburse remote work expenses.

Common law and contractual principles:

• General employment law principle: Employer should bear costs of doing business
• Article 7:650 BW (Dutch Civil Code): Employer must reimburse costs employee reasonably incurs in performance of employment
• Interpretation: Courts may find reimbursement obligation for expenses “reasonably necessary” for remote work, though precedent limited

Collective bargaining agreements: Many CAOs establish expense reimbursement frameworks for sectors or companies

Current practice:

Varied approaches:

• No reimbursement: Some employers, particularly smaller companies, provide equipment but no cash reimbursement for ongoing expenses
• Flat monthly allowance: Common approach – employer provides fixed monthly amount (e.g., €40-€100) covering general remote work costs
• Specific expense reimbursement: Employee submits receipts; employer reimburses actual documented costs
• Hybrid: Flat allowance for some categories (internet), reimbursement for others (office supplies)

Typical expense categories (where reimbursement provided):

1. Internet and Telecommunications

• Rationale: Business use of home internet connection
• Approaches:
  
  • Pro-rata share of total internet cost (e.g., 50% if employee works remotely 50% of time)
  • Fixed monthly allowance (€25-€50 common)
  • Full reimbursement of business-tier internet if upgraded for work
• Documentation: Copy of internet bill, calculation of work percentage

2. Electricity and Utilities

• Rationale: Increased home electricity consumption from running office equipment, lighting, climate control
• Approaches:
  
  • Estimated fixed amount (€10-€30/month)
  • Formula-based calculation (limited usage)
  • Generally not actual metered usage (too complex)
• Practice: Many employers include in general stipend rather than itemizing

3. Office Supplies

• Scope: Paper, pens, notebooks, printer ink, toner, etc.
• Approaches:
  
  • Reimbursement upon submission of receipts
  • Monthly allowance (€10-€20)
  • Employer provides supplies via periodic delivery
  • Access to office supply ordering system

4. Workspace Setup Costs (one-time or infrequent)

• Scope: If employee must adapt home space for work
• Examples: Desk, chair, lighting, shelving, cable management
• Approaches:
  
  • One-time stipend upon commencing remote work (€200-€1000 depending on employer)
  • Reimbursement up to cap for documented purchases
  • Employer directly provides furniture
• Frequency: Typically one-time or upon role change requiring different setup

5. Other Potential Reimbursable Costs

• Professional development: Training costs related to remote work skills
• Childcare: Generally not remote-work specific; separate benefit consideration
• Co-working space: Some employers reimburse co-working space membership if employee lacks suitable home office

Expenses NOT typically reimbursed:

Based on common practice and legal interpretation: ✗ Rent or mortgage: Home is personal expense; remote work doesn’t entitle rent reimbursement ✗ Property taxes: Home ownership costs remain employee responsibility ✗ Basic utilities unrelated to work: Heating, water, garbage that would be incurred regardless ✗ Home insurance: General homeowner’s/renter’s insurance is personal expense

• Exception: If employer specifically requires additional coverage for work equipment, that premium might be reimbursed ✗ Home maintenance and repairs: Personal property upkeep remains employee obligation ✗ Coffee and snacks: Personal food costs (parallel to not reimbursing lunch if working at office)

Source: Common practice and employment law interpretations; no authoritative government guidance establishes definitive categories

Tax Treatment of Reimbursements and Allowances

According to Dutch tax authority (Belastingdienst) guidance:

Employee perspective:

Reimbursements for actual expenses:

• Tax treatment: Generally tax-free if:
  
  • Expenses actually incurred for business purposes
  • Reimbursement amount reasonable and documented
  • Falls within employer’s “werkkostenregeling” (work-related costs scheme) allowance

Flat allowances:

• Tax treatment: May be taxable depending on amount and structure
  
  • If allowance exceeds reasonable estimate of actual expenses, excess may be taxable
  • If allowance within “werkkostenregeling” budget, employer may apply it as tax-free benefit
• Employer discretion: Employer determines how to allocate werkkostenregeling budget

Employer perspective:

Werkkostenregeling (WKR) – Work-related costs scheme:

• Employers have 3% tax-free allowance (up to €400,000 salary) and 1.18% above for various employee benefits and reimbursements
• Remote work reimbursements/allowances typically charged against this budget
• Consequence: Each euro spent on remote work allowances reduces available budget for other benefits (Christmas gifts, team events, etc.)

Example calculation:

• Company with total salary base of €1,000,000
• WKR allowance: 3% × €400,000 = €12,000 + 1.18% × €600,000 = €7,080 = €19,080 total tax-free space
• If company provides €50/month remote work allowance to 30 employees: €50 × 30 × 12 = €18,000/year
• This consumes most of WKR budget, limiting other benefits

If exceeding WKR budget:

• Employer pays 80% tax (eindheffing) on excess benefits provided
• Creates strong incentive to manage remote work costs carefully

Business expense deduction:

• Remote work reimbursements generally qualify as deductible business expenses for corporate income tax purposes
• Reduces employer’s taxable profit

Reporting:

• Employer reports use of WKR budget annually to Belastingdienst
• No reporting of individual employee benefits within WKR framework

Source: Belastingdienst (Dutch Tax Authority) URL: https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/hulpmiddel-werkkostenregeling

Detailed tax analysis: See Section 14 (Tax and Social Security Implications)

Process for Expense Reimbursement (if employer provides)

Typical reimbursement process:

Documentation required:

• Receipts or invoices for claimed expenses
• Expense report form (company-specific template)
• Manager approval (signature or electronic authorization)
• Description of business purpose for each expense
• Date of expense

Submission frequency:

• Monthly: Most common for recurring expenses
• Quarterly: Some employers use longer cycles
• Ad-hoc: For one-time larger expenses (workspace setup)

Payment timing:

• With next salary: Expense reimbursement added to monthly payroll
• Separate payment: Within 2-4 weeks of submission
• Direct payment: For larger purchases, employer may pay vendor directly

Record retention:

• Employee: Should retain copies of all expense submissions
• Employer: Must maintain records for tax audit purposes (minimum 7 years for tax records)

Allowance vs. Reimbursement Comparison:

Fixed allowance approach:

• Advantages:
  
  • Simplicity – no documentation burden
  • Predictability – employee knows exact monthly amount
  • Administrative efficiency – less processing required
• Disadvantages:
  
  • May not match actual costs (under- or over-compensating employees)
  • Potential tax complexity if amount seems excessive
  • Less transparency on actual business expenses

Actual expense reimbursement approach:

• Advantages:
  
  • Fair – employees reimbursed for actual costs incurred
  • Clear business purpose documentation
  • May be more defensible for tax purposes
• Disadvantages:
  
  • Administrative burden – receipt collection, processing, approval
  • Variability – employees receive different amounts based on usage
  • Potential for disputes over reimbursability

Legal compliance: Dutch law permits both approaches; employer may choose based on operational preferences and works council consultation

Works council consideration: Choice between allowance and reimbursement models may be subject to works council consent under Article 27 WOR as part of remote work policy

Dispute Resolution for Expense Disagreements

If employee and employer disagree about expense reimbursement:

Step 1: Internal resolution

• Employee should first raise issue with direct manager or HR
• Review employment contract, remote work agreement, expense policy
• Seek clarification on interpretation of policy

Step 2: Works council involvement (if applicable)

• Works council may mediate between employee and employer
• Works council can raise pattern of issues with management
• If expense policy itself is problematic, works council may invoke consent rights to require policy modification

Step 3: Formal complaint

• Employee may file internal grievance under company complaint procedure
• Some employers have ombudsperson or employee relations contact for disputes

Step 4: External options

Labour authority complaint:

• Netherlands Labour Authority generally focuses on working hours, safety, minimum wage
• Expense disputes typically not within core jurisdiction
• However, systematic failure to reimburse necessary costs could potentially raise working conditions concerns

Civil court action:

• Employee may bring claim in kantonrechter (subdistrict court)
• Legal basis: Article 7:650 BW – employer obligation to reimburse reasonably necessary expenses
• Burden of proof: Employee must demonstrate:
  
  • Expenses were reasonably necessary for work performance
  • Amount claimed is reasonable
  • Employer’s refusal to reimburse is unjustified
• Practical considerations: Litigation costly and time-consuming; may strain employment relationship
• Cost-benefit analysis important – amounts at issue typically modest compared to litigation costs

Mediation:

• Voluntary alternative dispute resolution
• Faster and less adversarial than litigation
• Mediator helps parties reach mutually acceptable solution

Collective Agreements and Enhanced Reimbursement

Industry or company-level CAOs may establish:

Enhanced reimbursement frameworks:

• Specific monthly allowance amounts
• Defined expense categories with reimbursement caps
• One-time setup stipends
• Equipment provision requirements

Example CAO provisions (varies by sector):

• Finance sector: Some CAOs provide €50-€75/month home office allowance
• IT sector: May include ergonomic furniture stipends
• Public sector: Government CAOs may establish standardized reimbursement rates

Checking CAO applicability:

• Verify whether employer is bound by industry CAO
• Works council can provide information on applicable agreements
• CAO texts often available through sector employer associations or union websites

Relationship to employer policy:

• CAO provisions generally minimum requirements
• Employer may provide more generous reimbursement
• Employer cannot provide less favorable terms than CAO without specific exemption

International and Comparative Context

Netherlands’ position:

• Less prescriptive than Spain (which mandates expense reimbursement by law) and Portugal
• More market/negotiation-based approach
• Relies on collective bargaining and individual agreements rather than statutory mandate

EU developments:

• No EU-wide directive on remote work expenses currently
• Proposed EU Telework Directive (if pursued) might establish minimum expense reimbursement standards
• Netherlands would need to implement any adopted EU requirements

Trend toward formalization:

• Post-pandemic period has seen more employers establishing clear reimbursement policies
• Growing employee expectations for remote work cost coverage
• Potential future legislative developments possible as remote work remains prevalent