How to Transition Zero‑hour and On‑call Contracts in the Netherlands, Step‑by‑step (2026)

The 2026 Dutch employment reforms impose strict new limits on zero‑hour and on‑call contracts, requiring employers to offer affected workers guaranteed minimum hours based on their actual working pattern. This guide explains how to transition zero‑hour contracts in the Netherlands under the 2026 rules, from the initial contract audit through to payroll reconfiguration, employer reporting, and ongoing compliance monitoring. The reforms affect every sector that relies on flexible staffing, with hospitality, healthcare, retail, and temporary agency work facing the most significant operational impact. Employers that fail to act face administrative penalties, back‑pay claims, and reputational risk.

Overview of the Process and Who It Applies To

The legislative package amending the Dutch Civil Code (Burgerlijk Wetboek) and related employment statutes restricts the use of zero‑hour contracts Netherlands‑wide. Under the reforms, employers may no longer maintain open‑ended arrangements in which a worker receives no guaranteed hours. Instead, employers must offer a contract with a minimum number of hours that reflects the employee’s established working pattern. The on‑call contract abolition 2026 provisions sit alongside tighter temporary contract chain rules, including a five‑year cooling‑off mechanism that limits repeated use of temporary engagements with the same worker, and new employer reporting obligations that took effect from 1 January 2026.

As set out in guidance published by the Dutch government on Business.gov.nl, the changes apply to all employers operating in the Netherlands, regardless of sector or size. However, certain collective bargaining agreements (CBAs) may contain transitional provisions or sector‑specific variations, and employers bound by such CBAs should verify whether supplementary rules apply. The Dutch Ministry of Social Affairs and Employment (Ministerie van Sociale Zaken en Werkgelegenheid) has confirmed that enforcement will be prioritised in sectors with historically high numbers of flexible contracts.

The conversion process, in practical terms, involves seven core stages: auditing existing contracts, determining the correct replacement arrangement, drafting and serving offers, updating payroll, filing statutory reports, managing refusals, and maintaining a compliance audit trail. The remainder of this article walks employers through each stage in detail, with timeline estimates, a documents checklist, cost projections, and a summary of common pitfalls.

Eligibility and Prerequisites for the Transition

Who is covered, definitions and scope

The temporary contract rules 2026 apply to any employment relationship that does not guarantee a fixed number of working hours per period. This captures several common arrangements:

• Zero‑hour contracts (nul‑urencontracten). The worker has an employment contract but no guaranteed hours; work is offered on an ad‑hoc basis.
• On‑call contracts (oproepcontracten). The worker is called in as needed, with or without a minimum/maximum hours band.
• Min/max contracts. Contracts specifying a low minimum (often near‑zero) and a high maximum; the reforms require the minimum to reflect actual average hours.
• Temporary agency workers. Where a temporary employment agency (uitzendbureau) deploys workers on zero‑hour or on‑call terms, the agency, as the legal employer, bears the conversion obligation.

Independent contractors (zzp’ers) fall outside the scope of this process, although the broader 2026 reform package separately tightens the rules on bogus self‑employment. Employers should verify that individuals currently classified as contractors are not, in substance, performing work under conditions that meet the legal definition of an employment relationship.

Exemptions and collective bargaining considerations

Sector‑level CBAs may include transitional arrangements that extend the deadline for conversion or permit modified minimum‑hours calculations for seasonal work. Employers bound by a CBA should consult its terms, and the relevant trade union, before initiating the transition. Where a works council (ondernemingsraad) is in place, Dutch law requires the employer to seek its advice on changes to employment conditions affecting a significant number of workers. This consultation step is a prerequisite, not an afterthought: proceeding without it exposes the employer to procedural claims and potential invalidation of offers already served.

Before launching the conversion, employers should confirm three prerequisites: (1) a complete register of all flexible contracts currently in force, (2) access to payroll data covering the statutory reference period for hours calculation, and (3) a clear understanding of any applicable CBA provisions. These form the foundation for every subsequent compliance step.

How to Transition Zero‑Hour Contracts Netherlands 2026, Step‑by‑Step Compliance Procedure

The following numbered steps represent the core compliance procedure for converting zero‑hour and on‑call contracts into arrangements that satisfy the minimum hours requirement Netherlands employers now face. Each step identifies the responsible function and estimated duration.

Step 1. Audit all flexible agreements and hours worked

Begin by extracting a complete list of every zero‑hour, on‑call, and min/max contract from the HRIS. For each contract, pull payroll records covering the statutory reference period, the previous 12 months of actual hours worked, which forms the basis for calculating the guaranteed minimum hours to be offered. Where the worker has been employed for fewer than 12 months, use the hours data available and project a pro‑rata annual figure.

The audit should capture, at minimum: the worker’s name, contract type, start date, department, average weekly or monthly hours worked over the reference period, and any CBA that applies to their role. Export this data as a structured spreadsheet; it will serve as both the basis for offers and the employer’s evidence of compliance if challenged. Industry observers expect labour inspectors to request precisely this data during enforcement reviews.

Step 2. Determine the correct replacement arrangement

For each affected worker, HR and legal must decide which replacement contract type is appropriate. The options typically include:

• Permanent part‑time contract with guaranteed minimum hours. The most common conversion for workers with a stable pattern of, for example, 16–24 hours per week.
• Fixed‑term contract with guaranteed minimum hours. Permissible where the original engagement was temporary, subject to the reformed chain rules (see the five‑year rule below).
• Adjusted min/max contract. Where the CBA permits, the minimum band can be set at a level that reflects actual average hours, but the minimum may no longer be set at or near zero.

Where a works council is in place, consult it at this stage. Present the proposed conversion approach, the number of workers affected, and the anticipated cost and scheduling impact. Record the works council’s advice and your response in writing. For employers without a works council but with union representation via a CBA, check whether the CBA mandates a comparable consultation procedure.

Step 3. Draft and issue formal offer letters

Prepare a written offer for each affected worker specifying: the proposed guaranteed minimum hours (derived from the reference period calculation), the applicable hourly rate, the start date of the new arrangement, and the worker’s right to accept or decline. The offer letter should state the statutory basis for the change and explain the consequences of refusal, namely, that the employer may not continue to offer work on zero‑hour terms and that the existing contract may need to be terminated in accordance with Dutch dismissal rules.

Have employment counsel review the template before bulk issuance, particularly where complex CBA provisions apply. Serve offers through a method that creates a delivery record, registered post, hand‑delivery with a signed receipt, or a verifiable electronic signature platform. The recommended offer acceptance window is at least four weeks, giving workers adequate time to review and seek independent advice.

Step 4. Update employment contracts, payroll codes, and social contributions

Once a worker accepts, execute the amended contract and immediately update the payroll system. Key changes include: recoding the contract type from zero‑hour/on‑call to the new arrangement, adjusting the gross monthly salary to reflect guaranteed hours, recalculating employer social security contributions (which increase proportionally with guaranteed pay), and updating pension accrual if the worker now exceeds a participation threshold. Process any back‑pay entitlements where hours worked in the transition period exceeded what was previously paid as a guaranteed base.

Step 5. File employer reporting and register contract changes

The employer reporting 2026 obligations require employers to submit data on contract conversions to the relevant authority within the statutory reporting window. As confirmed by Business.gov.nl and the Ministry of Social Affairs and Employment, reporting fields typically include: the number and type of contracts converted, the reference period hours used to calculate minimum offers, and the outcome (accepted, declined, or terminated). Employers should retain a copy of every submission confirmation. Update the HRIS to reflect the new contract status for each worker immediately upon conversion, this is essential for payroll accuracy and for responding to ad‑hoc inspection requests.

Step 6. Manage refusals, redundancies, and voluntary exits

A worker may decline the minimum‑hours offer. In that case, the employer cannot simply continue the zero‑hour arrangement. Where the law prohibits ongoing zero‑hour work, the employer faces a choice: negotiate an alternative (such as a different hours level), or initiate a termination process in accordance with Dutch dismissal procedures, which may require UWV (Employee Insurance Agency) approval or subdistrict court proceedings. Severance may be payable under the statutory transition payment (transitievergoeding) rules. Track all refusals and the actions taken, as incomplete records are a common source of liability.

Step 7. Monitor and document ongoing compliance

Conversion is not a one‑off event. Employers must monitor whether the guaranteed hours in new contracts continue to reflect actual working patterns. If a worker consistently works hours significantly above the new minimum, a further adjustment may be required. Maintain an audit trail comprising the original audit report, all offer letters and responses, works council minutes, payroll change logs, and employer reporting receipts. The likely practical effect of the 2026 enforcement posture is that inspectors will treat incomplete documentation as presumptive non‑compliance.

Required Documents and Information

The documents needed to demonstrate compliance span the entire transition process, from initial audit through post‑conversion monitoring. The table below lists each core document, its issuer, recommended format, and retention period.

Employers should designate a single compliance file (physical or digital) for each affected worker, containing all of the above items. This file is the primary evidence base if the Dutch Labour Inspectorate (Nederlandse Arbeidsinspectie) conducts an audit or if a worker initiates civil proceedings.

Timeline and Key Deadlines

The statutory obligations under the 2026 reforms took effect on 1 January 2026. Employers that have not yet begun the conversion process should treat compliance as overdue and adopt an accelerated timeline. The table below sets out a practical 12‑week conversion plan, with recommended start and completion dates calculated from an assumed kick‑off of the first available Monday.

Employers with more than 250 affected workers, or those subject to complex CBA negotiations, should budget an additional 4–6 weeks for consultation and legal review. The minimum hours requirement Netherlands employers must meet is calculated from the 12‑month reference period immediately preceding the offer date, using stale data from an earlier period risks offering hours that do not reflect the worker’s current pattern, which may itself constitute non‑compliance.

Costs, Fees, and Tax Considerations

Converting flexible contracts to guaranteed‑hours arrangements has direct financial implications. The following cost estimates are illustrative; exact figures depend on the employer’s sector, workforce size, and applicable CBA.

Employers should factor these costs into workforce planning budgets as early as possible. Early indications suggest that the aggregate payroll impact is most acute in hospitality and retail, where zero‑hour contracts historically represented a significant proportion of workforce capacity. From a tax perspective, guaranteed‑hours contracts may push some workers above thresholds for wage‑tax bracket adjustments and pension participation, requiring payroll configuration changes.

What Changes in 2026, Legal Summary and Employer Impact

Abolition of zero‑hour contracts and mandatory minimum hours

The 2026 amendments to the Dutch Civil Code effectively abolish the zero‑hour contract as a standalone arrangement. Employers are required to offer each worker on a zero‑hour or on‑call contract a new contract with guaranteed minimum hours that reflect the worker’s average hours over the preceding 12‑month reference period. According to Business.gov.nl, the worker has the right to accept or decline the offer. If the worker accepts, the new terms take immediate effect. If the worker declines, the employer cannot continue to engage the worker on zero‑hour terms and must follow standard Dutch dismissal procedures to end the relationship, potentially triggering the statutory transition payment.

Temporary contract restrictions and the five‑year rule

The reforms also tighten restrictions on repeated temporary contracts. Under the revised chain rules (the ketenregeling), the interval required between successive fixed‑term contracts with the same employer before the chain resets has been extended, and a five‑year cooling‑off period now applies in certain circumstances. The practical effect is that employers can no longer cycle workers through a series of short temporary contracts indefinitely. Where a worker has been engaged on temporary terms, including zero‑hour temporary contracts, for an aggregate period approaching the statutory maximum, the employer must either convert to a permanent arrangement or observe the full cooling‑off period before re‑engaging the same individual.

Law firm analyses by Loyens & Loeff and Law & More confirm that the five‑year rule is designed to prevent structural circumvention of permanent employment protections.

Employer reporting obligations

From 1 January 2026, employers must report contract conversion data to the relevant authority as part of the new employer reporting 2026 framework. Reporting fields include the number and categories of contracts converted, the reference period hours underpinning each offer, and the outcome of each offer (accepted, declined, or terminated). The Ministry of Social Affairs and Employment has indicated that reporting will be integrated into existing employer declaration channels, and that large employers (typically those with 50 or more employees) face more granular reporting requirements. Employers should retain submission confirmations and be prepared to produce underlying data on request during inspections.

Common Pitfalls and How to Avoid Them

• Skipping works council consultation. Proceeding without consulting the works council, where one exists, can invalidate the entire conversion process. Mitigation: build the consultation step into the project timeline from day one and document all advice received.
• Miscalculating reference period hours. Using incomplete payroll data, or averaging over a period shorter than 12 months, produces offers that understate guaranteed hours. Mitigation: extract raw clock or payroll data for the full statutory reference period; reconcile against timesheets and manager records.
• Failing to document offer delivery. An offer that cannot be proven to have been delivered is, for enforcement purposes, an offer that was never made. Mitigation: use registered post, e‑signature platforms with audit trails, or hand‑delivery with a signed receipt.
• Neglecting payroll reconfiguration. Updating contracts without simultaneously updating payroll codes, tax withholding, and pension contributions creates compliance gaps and worker grievances. Mitigation: run a parallel payroll test before the go‑live date.
• Ignoring CBA transitional provisions. Some CBAs include sector‑specific deadlines, modified reference periods, or seasonal adjustments. Applying the generic statutory rules without checking the CBA risks both under‑ and over‑compliance. Mitigation: obtain a legal opinion on CBA interaction before issuing offers.
• Delayed or missing employer reports. Late filing exposes the employer to administrative penalties. Mitigation: assign a named compliance owner for reporting; set calendar reminders aligned to the statutory reporting window.

Penalties for non‑compliance include administrative fines imposed by the Dutch Labour Inspectorate, back‑pay claims by workers whose guaranteed hours were understated, and civil proceedings for constructive dismissal. The likely practical effect of the inspection regime will be that employers in high‑risk sectors, hospitality, retail, and temporary staffing, face priority scrutiny.

Sources

1. Business.gov.nl, Dutch Government Employer Guidance (Amendments and Hiring On‑Call Employees)
2. Dutch Ministry of Social Affairs and Employment (Ministerie van SZW)
3. Wetten.nl, Dutch Official Legislation Portal
4. Law & More, Dutch Employment Law in 2026
5. Loyens & Loeff, Flexible Workers Reform Commentary
6. Houthoff, Employment Law Alerts
7. Unie.nl, Union Guidance and Minimum Wage 2026