Under the Balanced Labour Market Act, payroll workers have been entitled to an adequate pension since 1 January 2021. As of that date, payroll workers are no longer required to be enrolled with the StiPP pension fund, meaning they no longer accrue pension there. The payroll employer is legally required to arrange an adequate pension scheme for every payroll worker (Section 8a of the Placement of Personnel by Intermediaries Act).
This obligation applies if:
- employees in equal or equivalent roles employed by the client company where the placement takes place are entitled to a pension scheme; or
- the client company has no employees in equal or equivalent roles, but employees in equal or equivalent roles in the sector of business or industry in which the client company operates are entitled to a pension scheme.
For the full announcement on payroll workers’ StiPP pension accrual ending on 1 January 2021, click here (in Dutch).
