When the new CLA for Temporary Agency Workers came into force on 1 January 2026, it marked one of the biggest shifts that the Dutch flexible labour market had seen in years.

At the time, there was understandable uncertainty. Clients, staffing agencies and HR teams were preparing for significant changes relating to equal pay, pensions, contract structures and compliance responsibilities.

Now, several months into implementation, the dust has largely settled.

While the transition has certainly brought challenges, it has also created greater clarity, fairness and transparency across the temporary staffing sector.

So, what have we learned so far?

---

Equivalent Remuneration has changed the conversation

Undoubtedly, the most significant adjustment has been the shift from the traditional ‘user company remuneration’ model to the new principle of equivalent remuneration.

This change has fundamentally shifted the approach to agency worker pay. Rather than aligning only a limited number of employment conditions, supply chains and the temporary employer must now ensure that temporary workers receive an employment package of equivalent overall value to that of directly employed staff in comparable roles with the end client.

At the start of the year, many businesses were concerned that this would create unmanageable complexity.

In reality, however, most organisations found that the biggest challenge was not the calculation itself, but gathering the right information internally.

Mobility schemes, bonus structures, remote working arrangements, allowances and supplementary benefits the end client offers internally to its employee’s all suddenly became relevant in ways they had not been before. For many clients, this exposed how fragmented employment condition data had become across departments.

But there has also been a positive side effect: companies now have far greater visibility over their own employment frameworks.

---

Collaboration between clients and agencies has become essential

One of the clearest lessons from the first half of 2026 is that equivalent remuneration only works when clients and staffing partners collaborate closely.

The CLA legally obliges clients to provide complete and accurate employment condition information under Article 12a of the Waadi legislation.

Initially, this created concern around administration and compliance pressure. But over time, many organisations have established more structured processes for:

• Sharing employment condition data
  
• Updating staffing partners when changes occur
  
• Reviewing comparable job profiles
  
• Standardising onboarding and remuneration discussions

Tools such as the MIEP questionnaire and Wijzerbelonen.nl platform have also helped to streamline the process.

For many organisations, this has strengthened relationships with staffing agencies rather than complicating them.

---

Pension reform has had a greater financial impact than was anticipated

Another significant shift was the introduction of the new pension scheme for workers aged 18 and above from day one.

While the reform supports long-term worker security, many businesses underestimated its financial implications in the initial planning stages.

The new pension premium structure, which requires a total contribution of 23.4%, has forced organisations to take a much closer look at the true cost of flexible labour.

Companies with robust in-house pension schemes, have had to collaborate closely with staffing partners to manage compensation disparities under the equivalent remuneration framework. Nevertheless, the market has adapted faster than anticipated. Most agencies now have clearer models in place for handling pension comparisons and compensation adjustments.

---

Flexibility hasn’t disappeared; it has simply evolved.

Before the changes were implemented, some organisations feared that they would dramatically reduce workforce flexibility. This hasn’t really happened.

While the rules around Phase B contracts and interruption periods have tightened, particularly with the introduction of a 60-month limitation period and the reduction of Phase B to two years under the upcoming Wet Meer Zekerheid Flexwerkers changes (expected on 1 January 2027), temporary staffing still offers significantly more flexibility than regular employment structures.

Phase A arrangements, agency clauses and flexible working-hour models remain valuable tools for organisations dealing with fluctuating demand. What has changed is the mindset around temporary labour. The industry is shifting its focus from viewing temporary work purely as a short-term cost solution to sustainable workforce planning.

---

Worker expectations have shifted too

Another noticeable development since January has been the changing expectations of temporary workers themselves.

As equivalent remuneration becomes more widely understood, workers are increasingly aware of:

• Their entitlement to fairer employment conditions
  
• Pension rights from day one
  
• Greater transparency around pay structures
  
• More equal treatment within organisations

For employers with robust internal processes, these changes have strengthened their employer brand and boosted worker engagement. However, for organisations that were slower to adapt, the changes have occasionally exposed gaps in communication and workforce management.

---

Compliance is now a Board-Level topic

One of the most important developments since implementation is that temporary workforce compliance is no longer viewed as purely an HR or procurement issue.

As the risks of non-compliance include legal claims, retrospective corrections and reputational damage, many organisations have elevated the issue to board level.

Finance, legal, HR and procurement teams are now far more involved in workforce compliance discussions than they were before 2026.

In many ways, that may become one of the CLA’s longest-lasting impacts.

---

Quick Recap: What changed in the 2026 CLA?

For those who may not have followed every detail, here’s a summary of the key changes introduced under the new CLA for Temporary Agency Workers.

1. Equivalent Remuneration replaced User Company Remuneration

The previous “user company remuneration” model was removed and replaced by equivalent remuneration.

This means temporary agency workers must now receive an employment package with an equivalent overall value to directly employed workers in comparable roles.

The assessment now considers the total package, including:

• Salary
• Holiday entitlement
• Bonuses
• Allowances
• Mobility schemes
• Other benefits and arrangements

Not every condition needs to be identical, but the total value must be equivalent.

It is also worth noting that the “all-inclusive” contractual rate typically offered for contracts isn’t the taxable pay. Employers’ social security, pension and holiday accruals will need to be made from the all-inclusive rate before it reaches the taxable pay. This amount must be the same as, or greater than, the client’s comparable package.

Clients are also legally required to provide staffing agencies with complete and accurate employment condition information under Waadi legislation.

2. New Pension Scheme introduced

From 1 January 2026:

• All temporary agency workers aged 18+ now build pension from day one
• The old basic and plus pension schemes were replaced
• The total pension premium became 23.4%
  • 15.9% employer contribution
  • 7.5% employee contribution

Pension is now also included as part of the equivalent remuneration assessment.

3. Phase System Changes Increased Worker Security

Expected from 1 January 2027:

The CLA updated the phase system governing temporary contracts. The structure is now:

• Phase A: 52 worked weeks
• Phase B: 2 years with up to 6 fixed-term contracts
• Phase C: Indefinite contract

In addition:

• The old six-month interruption period is being replaced with a 60-month limitation period
• Workers no longer automatically reset to Phase A after shorter breaks in employment

This creates greater continuity and security for temporary workers.