Taxes for temporary workers


When working for a recruitment agency or temporary employment agency, you have a special type of employment contract. You sign the contract with a recruitment agency or a temporary employment agency, but you work for another employer (the temporary employment agency). You do not have an employment contract with this temporary employment agency. The work you do is based on a contract between the recruitment agency and the temporary agency.

If the temporary employment agency you work for is based in a neighbouring country, it must be determined in which country you are liable for tax. It has been determined in court rulings and by the tax authorities that you pay tax in the country where the temporary agency is based.

German temporary workers in the Netherlands

If you live in Germany and work for a temporary employment agency in the Netherlands, you have to pay tax in the Netherlands. Your temporary employment agency must pay wage tax to the Dutch tax authorities.


If you work for a very short time (a few days) on the other side of the border, the tax may have to be paid in the country where the employment agency is based. In this case, it will be checked to see if certain conditions are met. The recruitment agency or temporary employment agency can contact the tax authority or the tax office for clarification.

Note: If no exception can be made and taxes must be paid in the country of employment from the first day, the so-called 183-day rule cannot be applied.

For more information, contact Team GWO.

Social security

The country in which you are covered by social security is independent of the question of where you have to pay taxes. It is possible that you pay taxes in Germany, for example, but are socially insured in the Netherlands. For information on this subject, you can contact an employee at a Grenzinfopunkt.