Employee Share Participations in the Netherlands
Global Mobility ServicesEmployee participation has moved to the centre stage in the Dutch mid-market and scale-up landscape.

Recognised sponsors must now retain proof of actual wage payments, not just pay slips, as part of their administrative duty. This change supports enforcement of Article 2.1(6) and Article 2.2(8) of the Decree Implementing the Foreign Nationals Employment Act (BuWav) 2022, which require that wages be credited monthly to a bank account in the name of the foreign national.
Previously the Dutch Immigration and Naturalisation Service (IND) has been able to request such documentation during audits. But, there was no legal basis for sanctions if a recognised sponsor refused to provide it. The new amendment closes that gap by formally expanding the duty of administration and enabling enforcement.
Recognised sponsors are expected to keep documentation showing that wages have been credited to a bank account in the name of the foreign national. This is to demonstrate compliance with their duty of administration.
The legislative explanation provides examples of acceptable proof, such as:
This amendment improves oversight and helps prevent misuse of the highly skilled migrant and European Blue Card schemes. It ensures that wage payments are not only recorded but also carried out in a demonstrable manner. Pay slips alone are insufficient in this regard, as they can be amended or recreated and do not provide conclusive proof that the salary was actually paid to the foreign national.
As a recognised sponsor, you should ensure that wage payments to foreign employees are traceable and properly recorded. Review and, if necessary, revise your HR administrative processes to ensure compliance with the expanded administration duty. Be prepared to provide supporting evidence during a possible IND audit.
Our Global Mobility Services team can assist you with immigration compliance matters. Please reach out if you have any questions or need support.
Employee participation has moved to the centre stage in the Dutch mid-market and scale-up landscape.
On 10 March 2026, the European Parliament adopted the EU Talent Pool Regulation. The Regulation introduces a new EU-wide digital platform designed to help employers find talent from outside the EU.
The European Union (EU) has begun implementing the new Entry/Exit System (EES) beginning on 12 October 2025, with a rollout at some external borders.