Wtta 2027: stricter staffing rules for the food industry

Many companies in the food industry work partly or entirely with temporary agency workers, seasonal workers or their own employees who are also temporarily deployed at other companies. What many business owners do not realise is that this will change significantly from 2027 onwards.

The Wet toelating terbeschikkingstelling arbeidskrachten (Wtta) will enter into force on 1 January 2027. From 1 January 2028, only authorised organisations will be permitted to supply workers, and organisations hiring workers will only be allowed to do so through authorised organisations. This legislative change therefore directly affects the food industry. Julisa Fereijra-Phelipa, Business Unit Director at Normec VRO, answers the most frequently asked questions about the legislation.

Why is the Wtta particularly relevant to the food industry?

“In practice, we see that food companies often perform several roles at the same time, sometimes without describing themselves as such:

• Hiring organisation: you hire staff through a temporary employment agency
• Onward supplier: staff you hire are subsequently supplied to third parties
• Staff supplier: you make your own employees available to other food companies, for example during production peaks, seasonal busy periods or temporary capacity shortages

The Wtta will apply to all of these roles. This means that not only temporary employment agencies, but also companies that make their own staff available to other businesses will have to comply with strict authorisation requirements.”

Will the SNA quality mark still be sufficient?

“The SNA quality mark provides an important and solid foundation, but on its own it is not sufficient to be fully prepared for the Wtta. Many businesses currently work with SNA-certified temporary employment agencies and, as a result, already have an important part of their processes and obligations in order. However, the Wtta introduces additional authorisation requirements and places extra emphasis on a number of areas, including:

• Compliance with employment law and collective labour agreement pay requirements
• Administrative safeguards and demonstrability
• Supply chain responsibility and cooperation with clients
• Risk management relating to migrant workers

In our inspection work, we see that even SNA-certified organisations still need to take additional steps in certain areas to be fully prepared for the Wtta.”

Julisa Fereijra-Phelipa, Business Unit Director Normec VRO

What is the risk if companies in the food industry take no action?

“If an organisation supplying workers does not obtain Wtta authorisation, it will no longer be permitted to supply staff once the legislation takes effect. This can result in:

• Loss of staff in the middle of the season
• Business continuity problems
• Increased risk of enforcement action and fines
• Potential supply chain liability for errors relating to pay and employment law”

How can companies get a grip on the situation?

“Good preparation for the Wtta starts with getting the basics in order. For organisations that work with labour suppliers or operate as a labour supplier themselves, this means in practice that obtaining the SNA quality mark is an essential first step. This quality mark provides assurance that the main obligations relating to payroll taxes, administration and employment law have been demonstrably put in place. From there, the next step is to assess the extent to which you and your supply chain partners are prepared for the additional requirements arising from the Wtta. Normec VRO offers a Wtta baseline assessment, in the form of a module inspection. This gives businesses and temporary employment agencies timely insight into:

• Where you or your temporary employment partners currently stand in relation to the Wtta requirements
• Which improvements are needed to achieve authorisation, such as administrative obligations for you as the hiring organisation. This includes providing pay components that must be equivalent to those of your own employees and recording details of the workers being supplied, including the identity of the formal employer
• Where risks exist within the labour supply chain
• Whether obtaining authorisation in time is realistically achievable

This baseline assessment has no negative consequences for existing quality marks.”

Is there an exemption scheme?

“Yes, companies that supply workers may, if they meet the conditions, qualify for the Wtta exemption scheme. In that case, the labour supplier does not have to go through the standard authorisation procedure, but is entered in the designated register on the basis of the exemption granted. This allows clients to see that the company is permitted to supply workers under the exemption. To retain this exemption, an expert – an AA or RA accountant – must periodically declare that the company continues to meet the relevant conditions.”

“The conditions for the exemption scheme are:

• Wages must have been paid for at least 12 months
• Turnover from supplied staff must account for less than 10% of total turnover
• Turnover from supplied staff must be less than EUR 5 million over a 12-month period
• A periodic declaration by an expert is required

Organisations that start preparing now retain control. Organisations that wait risk being overtaken by legislation, supply chain partners and limited inspection capacity.”

Finally, to summarise: what are the main points that businesses in the food industry should pay attention to?

“Do not wait until 2027. Map out your purchased labour supply chain. Distinguish between temporary agency workers, outsourced work and self-employed workers. Check whether all workers you engage are directly employed by the underlying party in the labour supply chain. If not, identify how far that chain extends.” “Check whether your temporary employment partners hold the SNA quality mark and to what extent they are prepared for the Wtta. In addition, assess whether your own organisation may also fall within the scope of the Wtta and make sure you have a transparent and future-proof labour supply chain.

Would you like to know what these developments mean for your organisation or labour supply chain? Visit our website or contact us.”

Wtta - Normec VRO