Wtta 2027: what the certification requirement means for your time tracking
Not legal advice — consult a tax adviser or legal specialist for your specific situation.
From 2027, staffing agencies, secondment firms and other labour suppliers may only operate on the Dutch market if they hold a valid certificate. The Wet toelating terbeschikkingstelling van arbeidskrachten (Wtta) turns accurate time tracking from an internal choice into a demonstrable legal obligation. Fail to keep your records in order and you risk losing your licence — and your right to operate. This article explains exactly what the law requires, which deadlines apply and why manual time tracking no longer cuts it.
What the Wtta requires from labour suppliers
The Wtta introduces a mandatory certification system. Certified agencies are listed in a public register, allowing clients to verify whether a bureau is authorised to supply staff. To obtain and retain that certificate, agencies must demonstrably meet requirements in six areas:
Required area What it means in practice Contract management Up-to-date, complete employment contracts per worker Payroll administration Correct pay including applicable collective agreements Time tracking Demonstrable registration of hours worked per assignment Personnel files Full identification and qualification documentation Tax and social security payments Timely and correct remittances to the tax authority Internal controls Audit trails and periodic self-assessments
Time tracking features here for good reason. A certifying inspection body wants evidence: who worked when, for which client, on which project? Verbal explanations or loose spreadsheets will not suffice. If you're unsure whether your current approach is adequate, read Excel vs. time tracking software: which is right for you?.
The timeline: what you need to have in place and when
Take a concrete example: you run a secondment firm with twelve IT consultants placed at clients in the Utrecht region. You fall outside the early registration group (before 31 December 2025) and plan to use the transitional arrangement. Your registration window is 1 November 2026 to 1 January 2027 via toelatinguitleenmarkt.nl.
Before registering, you need the SNA quality mark (Stichting Normering Arbeid) — a mandatory step in the admission process. Agencies without it should start well before the 31 December 2026 deadline, as the process takes time.
Key dates at a glance:
- Before 31 December 2025 — early registration with the minister (outside transitional arrangement)
- By 1 July 2026 — submit inspection report (outside transitional arrangement)
- 1 November – 1 January 2027 — registration window for transitional arrangement
- From 2027 — only certified agencies may operate
There is less time than it appears. An SNA audit requires consistent records built up over an extended period — not a spreadsheet completed the week before the inspection.
Get started with PrikKlokPlus today and build an audit-ready time tracking record from now.
Why manual time tracking no longer cuts it
The Wtta raises the administrative bar permanently. An inspection body does not want a sample — it wants a complete, consistent and verifiable overview. That requires:
- Audit trails: who entered or changed which hours, and when?
- Links to assignments and clients: hours must be traceable to specific projects.
- Export functionality: data must be easy to hand over to an inspector or accountant.
- Consistency over time: monthly and annual overviews with no gaps.
Manual systems — whether paper, email or standalone spreadsheets — often fall short on at least one of these points. The risk of errors, missing periods or untraceable changes is too high for a formal certification process. For broader legal context, see Is time tracking legally required in the Netherlands?.
What does this mean for freelancers placed through an agency?
If you work as a freelancer via an intermediary or secondment bureau, the Wtta affects you indirectly. Your client — the agency — will soon be required to hold a certificate, meaning they will expect accurate and timely time records from you. Incomplete timesheets or late submissions put the agency's compliance at risk.
For practical guidance, read Time tracking as a freelancer: 5 tips for accurate invoicing. If you are also thinking about your rate and tax position, Box 1, 2 and 3 for freelancers: tax rules 2026 explained provides a clear overview.
Conclusion
The Wtta 2027 makes time tracking a hard certification requirement for staffing and secondment firms, not an administrative afterthought. Deadlines are approaching faster than expected, and an SNA audit demands evidence you should already be building. Digitalising and audit-proofing your time registration strengthens your position in the certification process and spares you considerable stress before the inspection.
Frequently asked questions about the Wtta and time tracking
Does the Wtta certification requirement apply to small secondment firms too? Under the current legislation, the Wtta makes no distinction based on company size. Any business that supplies workers to clients requires a certificate to operate legally. Consult a legal adviser for guidance on your specific situation.
What is the difference between the transitional arrangement and early registration? Companies that registered with the minister before 31 December 2025 fall outside the transitional arrangement and had to submit an inspection report by 1 July 2026. The transitional arrangement applies to companies registering between 1 November 2026 and 1 January 2027.
Is the SNA quality mark enough on its own? No. The SNA mark is a required step in the admission process, but not the end point. You must also be formally admitted through the registration procedure at toelatinguitleenmarkt.nl.
What exactly does an inspector expect from time records? An inspector wants a traceable, complete and unaltered overview of hours worked per employee, per assignment and per period. Audit trails showing who entered or changed what and when are a strong addition.
How long must I retain time records under the Wtta? The exact retention period follows from the certification requirements and the existing fiscal retention obligation. The Dutch tax authority sets the fiscal retention obligation for business records at seven years. Store your records digitally and in an exportable format in case an inspection requests historical data. Consult a tax adviser for guidance on your specific retention obligations.
The Wtta deadline is approaching. With PrikKlokPlus you log hours per employee, per assignment and per client — with a full audit trail and export functionality.