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The obligation to offer payroll employees an adequate pension scheme became effective on January 1, 2021. Until January 1, 2020 there was no legal difference between agency workers and payroll employees. Before then, payrolling came under the legal definition of a temporary employment agency contract, meaning that payrolling was governed by the more flexible temporary agency work regime too.
The Balanced Labour Market Act (Wet arbeidsmarkt in balans) introduced separate rules for payrolling. Since January 1, 2020, Article 7:692 of the Dutch Civil Code defines a payroll contract as a temporary employment agency contract, where the contract for services between the employer and the hirer was not created for the purposes of bringing together supply and demand on the job market (the allocation function), and the employer may only make the employee available to a third party if the hirer approves of this. Payroll employees are