Remote Working Laws & Regulations in the Netherlands

Yes. Work from home is governed by the Working Conditions Act. The Working Conditions Decree regulates ergonomic requirements for the workplace (Article 5.4). Furthermore, reference is made to the Working Conditions Regulations, the Flexible Working Act (WFW) and Dutch employment law (Book 7 of the Dutch Civil Code).

Work from home is usually addressed in the employee manual, a specific policy or (depending on the industry) in the collective bargaining agreement. It is not common to add work-from-home clauses in the standard employment agreement except in cases where it is agreed that a newly hired employee will work from home. It is more common to include a reference to a specific policy or the more general employee manual.

The starting point is to establish which work location has been agreed upon between employer and employee. That is the main workplace. On top of that, employers have a general right to give instructions to their employees and to set rules regarding the performance of work and from where the work should be done. An employee is in principle obliged to comply with these instructions, as long as they are reasonable. When the employer instructs the employee to work from home and the employee does not agree, the interests of both parties will be weighed while considering all circumstances, such as what is the reason for work from home, how often, is it an option looking at personal circumstances? 

Working from home is not a legal right, but an employee has the right to submit a written request for "adaptation of the workplace" to their employer under the Flexible Working Act. The workplace refers to different work locations of the employer, the workplace at home and “any place else”. Every employee who has been employed by the same employer for 26 weeks may submit a written request to change their place of work at least two months before the intended date. In this request, the employee provides a justification for why they want to work from home, the start date, and the days and hours.

Bear in mind that this is a “right to ask, duty to consider”. An employer only has an obligation to consider the request and to consult with the employee if the request is rejected. With the employer's approval, the employee may work entirely or partially from home or from another location.

In addition, an employer does not have to grant the request if the requested work location is outside the territory of the European Union and/or is not the employee's home address or the employer's place of work. Therefore, it is unlikely that this right will apply to remote working at a Starbucks, for example.

The employer must provide a healthy and safe workplace, irrespective of whether work is done at the workplace or home. This obligation follows from article 3 of the Working Conditions Act and the employer’s general duty of care under Article 7:658 of the Dutch Civil Code. In practice, the employer will make all necessary working tools and equipment available to the employee. Normally, this is taken care of in consultation with the occupational health and safety service and/or the company doctor.

The employer has the same general duty of care in case employees work outside their home office (e.g. Starbucks). In addition, the rules regarding a healthy and safe workplace apply as well with a few exceptions. Although the workplace does have to be ergonomic and compliant for screen work, that workplace does not have to be provided by the employer. In addition, the requirements of (i) artificial lighting, and the (ii) connection of electrical equipment or construction of pipes or cables due to safety do not apply. 

No. There is no statutory right to receive compensation for working from home, unless otherwise agreed upon, for example, in the employment agreement, the company policy or (if applicable) the collective bargaining agreement. However, if the employee is required to work from home, not only must the employer ensure that the employee has a healthy and safe working place, the employer must compensate the employee for any reasonable additional costs incurred while working from home. The employer can claim tax exemptions for reimbursement of these costs and it is advised to check whether the Labour Costs Scheme (WKR) allows the employer to reimburse specific expenses against favorable tax rates. 

No. There is no statutory right to receive compensation for working from home, unless otherwise agreed upon. Some costs, however, can be reimbursed by the employer against favourable tax terms.

The tax-free working-from-home allowance (thuiswerkvergoeding) is EUR 2.45 per home-working day in 2026. Employers should check the annually updated Dutch Tax Administration tables for the applicable amount in later years. 

The tax-free travel allowance (reiskostenvergoeding) is EUR 0.25 per kilometre in 2026. For a particular working day, the employer must choose between the tax-free working-from-home allowance and the tax-free travel allowance; both cannot be applied for the same day. 

Yes. The employer has a general duty of care pursuant to Article 3 of the Working Conditions Act, which means the employer must provide a healthy and safe home workplace. This sits alongside the employer liability standard under article 7:658 of the Dutch Civil Code. This means that the employer must provide instructions to the employee on how to sit while working and the maximum duration of work in front of a screen (e.g. utilising software to regulate screen time). Employers must ensure workers have proper supplies such as approved chairs and tables, and that the special needs of employees are addressed. It might be necessary under circumstances to perform a real-life check at the home of the employee to confirm the work place meets the standards.

Yes, when an employee works from home, there may be specific obligations for the employer. Some of these obligations may include providing the means to ensure continued collaboration between individuals and teams; new ways of managing teams from a distance; ensuring that the company communicates about developments within the company; organising fun social events. Ways to monitor performance when working remotely and a way to protect confidential information should be considered. The employer should have measures in place to ensure that each employee's work remains confidential and secure when working from home. If the employer monitors employees’ performance, IT use or availability while they work remotely, this may involve the processing of personal data and must comply with the General Data Protection Regulation (GDPR), including requirements of transparency, proportionality and a valid legal basis.

An employer is also obliged, within the general health and safety policy, to monitor the workload of employees and to limit the psychosocial workload. Therefore, it is advisable to regularly inquire about work pressure. Employers who systematically allow employees to work remotely should ensure that they are not exposed to excessive work pressure in the absence of normal supervision. Monitoring work pressure should not only be done in team meetings, but also one-on-one with employees and during performance reviews. The advantage of the latter is that the employer is able to show on paper that work pressure is being monitored.

There is no standalone statutory obligation to take out a specific home-working insurance. However, in light of the employer’s duty of care and potential liability under article 7:658 of the Dutch Civil Code, it is customary to ensure adequate insurance coverage for work-related activities and for company-provided materials and equipment.

Accidents that occur while an employee is working from home may be considered work-related where there is a sufficient connection with the work and the employer’s duty of care is engaged; the assessment is case-specific. If an employee becomes ill as a result of working from home, which can be determined by the company doctor, the employer can be held liable. When an employee is ill, Dutch law obliges an employer to pay at least 70% of wages for up to 104 weeks of illness.

Employees who work from home often incur additional expenses. With a home working allowance, you can compensate telecommuters’ extra expenses. Providing a home working allowance is not legally required. If a collective labour agreement (CAO) applies, there may be rules in the CAO about reimbursing telecommuting. If there is no CAO in force, the employer can make arrangements with its employees about telecommuting and any compensation. In 2026, employers may give tax-free compensation of up to EUR 2.45 per day to employees who work from home. Even if employees work from home for part of the day, the employer can pay them EUR 2.45 tax-free. The employer can make agreements with the employee about a fixed allowance based on the expected number of telecommuting days per week. In this case, the employer does not have to keep track of whether the employee worked from home or in the office on any particular working day. The fixed allowance does not need to be adjusted immediately if the employee telecommutes for one day more or less. If this is structurally different, this fixed allowance must be adjusted. As an employer, you must choose which of the two allowances to apply: either the working-from-home allowance (thuiswerkvergoeding) or the travel allowance (reiskostenvergoeding). The tax-free travel allowance for commuting to and from work still exists. In 2025 this allowance was a maximum of EUR 0.23 per kilometer. In 2026, it is EUR 0.25 per kilometer.

Some employees will work from home for part of the day and in the office for the other part. Then, as an employer, you determine whether you give the tax-free travel allowance or the tax-free home working allowance for that working day. You can also let employees choose which allowance they prefer. In addition to an allowance for ongoing costs related to working from home, you can also give employees an allowance for the equipment in their home workspace. Many of these costs are also tax-free. For example, the costs of a desk, chair, computer, and a phone fall within the targeted exemptions of the work cost regulation (WKR). The employer is not required to pay tax on them.

An employee expected to work from home must ensure that any and all information from and about the employer or all other confidential information stored at the home workplace is kept confidential and not shared with others. The employee working from home has the same obligation to protect information as when working from an office and must take extra care since other individuals outside of work are likely to visit the home workplace. Furthermore, the employee has their own responsibility: it's crucial for the employee to discuss with the employer any necessary adjustments to the workplace if discomfort is experienced. This is especially important when working remotely since the employer cannot simply assume the employee is not having issues. It is important that the employer and employee communicate proactively and work together to find a solution.

The main rules and regulations regarding working in the Netherlands still apply. A national of the European Union (EU), European Economic Area (EEA) or Switzerland is allowed to live and work in the Netherlands without a visa or residence permit. A national from outside the EU, EEA or Switzerland (a "foreign national") needs to meet additional Dutch immigration requirements for entering and working in the Netherlands.

There has been a change regarding remote working for cross-border workers in the European Union. Under European social security legislation, the main rule is that an employee is socially insured in the country where he works. However, cross-border workers who perform more than 25% of their work in their country of residence become subject to the social security legislation of the country of residence. Since 1 July 2023, after a temporary arrangement during the COVID-19 pandemic, the EU passed a new framework agreement that allows working from home in the country of residence for up to 50% of working hours without any change in the applicable social security system. The Netherlands has signed this agreement. The employer and employee can request the application of the framework agreement by filing a joint application. 

“Remote work abroad” or “mobile work abroad” is not defined in Dutch law. In general, it refers to the situation when an employee uses technology to remain connected to perform temporary work at a self-chosen location in another country than the traditional office of the employer. In the context of mobile work abroad, the popularity of the phenomenon “workation” has grown in the Netherlands. The term “workation” forms a combination of the words “work” and “vacation” and is characterised by the performance of work on a continuous basis from a holiday location where it is possible both to work and to carve out moments for relaxation.

There is no Dutch legislation that specifically addresses mobile work abroad. Nevertheless, there are general rules and regulations that should be considered, such as the employee’s right to ask a change of workplace, and health and safety obligations.

The labour law provisions that apply to Dutch employees working abroad for their Dutch employer are determined by international law. In general, there are two possibilities:

1. A choice of (labour) law: If the employer and employee chose Dutch law, this will apply during mobile working abroad.
2. No choice of (labour) law: if no choice of law is made, the law of the “home country” applies (i.e. the country in which the employee habitually carries out the work in performance of the employment agreement). Since mobile work abroad is as a rule of a temporary nature, Dutch law remains applicable during mobile work abroad. In case the employee wishes to work abroad on a more structural basis, it should be verified whether the applicable labour law may change.

Note that in both situations (1) and (2), mandatory law of the foreign country (e.g. minimum wage or working hours) are likely to apply during mobile work abroad too. Dutch labour law that is less favourable or in violation of that foreign law may be void and can be automatically replaced by mandatory law.

If the Netherlands is the receiving country (i.e. a foreign worker has the workation in the Netherlands), employment conditions must be respected, such as minimum wage, minimum vacation days, maximum working hours and minimum rest times as well as health and safety considerations.

The general rule is that employees are subject to social security in the working state. This means that an employee is subject to the social security laws of the working state unless specific conditions are satisfied for short-term secondments to a working state. The relevant jurisdictions may have concluded social security treaties that deal with social security liability in cross-border situations.

Within the EU, the EEA and Switzerland specific social security regulations rules apply. Since 1 January 2021, following the United Kingdom's withdrawal from the EU, separate rules apply to the coordination of social security with the UK. The rights of persons covered by the EU-UK Withdrawal Agreement remain protected. For persons whose situation is not covered by that Agreement, social security coordination is governed by the relevant EU regulations. In accordance with EU regulations, an employee is generally subject to the social security system in the working state unless the employee works at least 25% of their time in his home state. If the employee works at least 25% of their time in his home state, the employee will not be subject to foreign social security laws in the foreign place of employment (within the EU).

In case of short-term workations, tax residency (i.e. unlimited income tax liability) will normally remain in the jurisdiction where this person has a permanent home (i.e. the ‘home state’). However, the work performed from the foreign place of employment could also trigger an income tax liability in that jurisdiction different from the tax residence. Most countries have concluded double tax treaties to avoid double taxation on income by two or more jurisdictions.

In most double tax treaties, there is generally no tax exposure on the employee’s salary in the foreign jurisdiction if the employee spends less than 183 days in the foreign jurisdiction (i.e. not the residence state) during a 12-month period commencing or ending in the fiscal year concerned, provided that the employer does not have a permanent establishment through the activities of the employee in that foreign jurisdiction (see the question below) and salary costs of this employee are not recharged by the employer to one of their companies in that foreign jurisdiction (if there are group companies present in that jurisdiction).

An employee with nationality of the European Union (EU), European Economic Area (EEA) or Switzerland (EU National) is allowed to live and work in other EU/EEA countries and Switzerland without a visa or residence permit.

However, the employee needs a valid residence permit and/or work permit to be able to work legally if:

1. an EU National wishes to work in a country outside of the EU, EEA and Switzerland; or
2. the employee is a national from outside the EU, EEA or Switzerland and works in the Netherlands based on a Dutch work permit.

We advise checking such requirements with a local legal counsel.

The "Right to Work Where You Want Act" ultimately did not become law. During the debate in the Senate, questions were raised regarding, among other things, the usefulness and necessity of the proposal, the potential additional regulatory burden on employers, and the consequences for cross-border workers. As a result, there is still no general legal right to work from home in the Netherlands. The current framework remains based on the Flexible Working Act (WFW), under which an employee may request a change in their place of work, but the employer is not generally obligated to grant that request.