The 2026 Netherlands Revolution: Equal Pay for Temp Workers Finally Arrives. What Does the New CAO (Collective Agreement) Mean for Your Salary?

Mark this date on your calendar: January 1, 2026. On this day, a new Collective Labour Agreement (CAO) for Temporary Agency Workers takes effect in the Netherlands. This isn’t a minor regulatory adjustment—it’s a fundamental revolution in the labour market, ending the era of unequal treatment for agency workers.¹

For Workers: Have you ever felt you were doing the exact same job as your permanently employed colleague, yet you didn’t have access to their pension plan, 13th-month bonus, company bike, or gym membership? ¹ That frustration is about to become history.

For Hirers: As an HR manager, have you relied on the flexibility of temporary workers to manage costs? ¹ Prepare for a total strategic shift. The cost and administrative complexity of hiring flexible staff are set to increase in a way that will redefine your approach to human resources.¹

The new CAO, valid from 2026-2028 ⁸, abolishes the current, limited inlenersbeloning (hirer’s remuneration) system. It replaces it with the iron-clad principle of gelijkwaardige arbeidsvoorwaarden (equivalent employment conditions). This principle applies from day one of your assignment.¹⁰

In this in-depth report, we explain what this change means in practice—both for the workers who stand to gain thousands of euros per year and for the companies that must navigate a new, complex legal and financial reality. As ALTDAM GLOBAL, we are your expert partner to guide you safely through this transformation.

The End of an Era: Why the Inlenersbeloning Is History

To understand the scale of this revolution, we must first understand how the old system worked (and continues to work until the end of 2025).

What Was (and still is until 2025) the Inlenersbeloning?

The inlenersbeloning system was a step toward equality, but a very cautious one. It forced agencies to treat temporary workers equally, but only within a strict, closed list of 10 elements.¹²

These elements primarily included:

The periodical wage in the correct salary scale.
Allowances for shift work, irregular hours, or overtime.
Expense reimbursements (e.g., travel costs).
General salary increases applicable at the company.
ADV/ATV (working hours reduction) days.
One-off payments and fixed end-of-year bonuses.¹⁶

The Great Omissions: What the Old System Left Out

The old system legally created two classes of employees. The true, entrenched inequality wasn’t just about the base salary; it was about everything else that builds long-term financial security and job satisfaction.

The 10-point list ¹² intentionally omitted the most important and expensive employee benefits. Temporary workers were legally deprived of:

Pensions: Temp workers had to wait as long as 26 weeks (half a year) to even start building their pension rights in the StiPP fund.¹⁷
Secondary Benefits (Secundaire arbeidsvoorwaarden): Access to bike schemes (fietsregeling), gym subscriptions, or vitality and sustainability budgets was out of reach.¹
Conditional Bonuses: Profit-sharing (winstuitkering) or performance-based bonuses were not part of the inlenersbeloning.¹²
Additional Vacation Days: A permanent employee at Company X might have 31 vacation days, while a temp worker in the same job received only the standard, lower amount from the CAO (e.g., 25 days).¹
Sick Pay Rules: Temp workers were often subject to the standard, less favourable CAO rules, which included, for example, a “waiting day” (wachtdag) without pay.¹

Gelijkwaardige Arbeidsvoorwaarden – The New Standard from 2026

The new rule, enshrined in Article 21 of the new CAO ⁹, dictates that the entire package of employment conditions for a temporary worker must be at least equivalent (gelijkwaardig) in value to the package of a permanent employee in the same position.²

This includes all elements: both “essential” (pay, leave, sick pay) and “non-essential” (pension, secondary benefits).¹⁶

The key word here is “equivalent,” not “identical” (identiek or precies hetzelfde).²³ This means the agency, in consultation with the hiring company, will have to assess the value of each benefit. Compensation becomes possible.¹⁶If a temp worker receives less in one essential element (e.g., fewer allowances), it must be financially compensated in another essential element (e.g., a higher base salary).¹⁶ This “flexibility” presents a massive administrative challenge and is precisely where experts from our Agency are essential to ensure the worker actually receives equal value.

Table 1: The Revolution in Your Paycheck: Inlenersbeloning (2025) vs. Gelijkwaardige Beloning (2026)

Benefit Component	Old System (Inlenersbeloning) – to 31.12.2025	New System (Gelijkwaardige Beloning) – from 01.01.2026
Base Salary	Guaranteed (1 of 10 elements)	Guaranteed (as an essential element)
Allowances (Shifts, Overtime)	Guaranteed (1 of 10 elements)	Guaranteed (as an essential element)
13th Month / Bonuses	Guaranteed only if it was a “fixed end-of-year bonus”	Guaranteed all bonuses, including conditional & profit-sharing
Pension (StiPP)	NOT included. Standard CAO rules applied (e.g., 26-week wait)	YES, part of the package. Mandatory contributions from Day
Number of Vacation Days	NOT included. Standard CAO rate applied (e.g., 25 days)	YES. Temp worker entitled to the same number as permanent staff (e.g., 31 days)
Sick Pay	NOT included. Standard CAO rules applied (e.g., 1 `wachtdag`, 90% pay)	YES. Temp worker follows the exact same sick pay rules as permanent staff
*Bike Scheme (Fietsregeling)*	NO	YES. If the company offers it, the temp worker is entitled
Gym Membership	NO	YES. If the company offers it, the temp worker is entitled
Training / Vitality Budgets	NO	YES. Part of the full benefits package

For Workers: How the 2026 Revolution Will Truly Impact Your Salary and Future

This is the moment you’ve been waiting for. The new CAO fundamentally increases your value in the labour market and your financial security.

The Pension Revolution – Your Most Important Hidden Gain

This is the biggest change, though it’s the least visible on your payslip. The absurd waiting period is over. The old system (Basis- and Plusregeling) with its 6-month (26-week) waiting period ¹⁷ is being completely eliminated.²³

From January 1, 2026, every temporary worker (18 and older) will build pension rights in the new, unified StiPP system from their very first day of work.²³

This is a massive development for mobile and short-term workers, including labour migrants. Under the old system, a person working a 5-month project, then moving to another 5-month project, could work an entire year and accumulate zero euros for retirement. The new system fixes this completely.

This change comes with a new, higher contribution that guarantees a much better pension for your future. The total contribution increases to 23.4% (up from 12%) ²:

The employer (agency) pays: 15.9% (up from 8%).¹⁷
The employee (you) pays: 7.5% (up from 4%).¹⁷

You will see a 7.5% deduction on your payslip. This is not a cost—it is the best investment you can make. For every €7.50 you contribute, your employer is legally required to add €15.90. It’s a savings plan with a guaranteed return of over 200%.

Salary Isn’t Everything: New Access to All Benefits

From 2026, you are entitled to everything that permanent employees receive at the company where you work.

If the company’s employees get a 13th-month bonus, you must receive it too (or its equivalent value).³
If they have profit-sharing (winstuitkering) or performance bonuses ¹⁸, you are entitled to them as well.
If they have 31 vacation days, you also get 31 vacation days.¹
If they have a subsidized gym membership or a bike scheme (fietsregeling), you are entitled to it.¹

Better Protection and Security

No more standard “waiting day” (wachtdag) when you are sick.¹ From now on, you are covered by the exact same—and often more favourable—sick pay rules as the permanent staff at that company.¹

If you are already working before January 1, 2026, special transitional rules protect you from any deterioration in conditions (e.g., your 8.33% holiday allowance) for 6 months.²

For Hirers: Costs, Complexity, and the New Flex Strategy

These changes have a flip side: a revolution in cost and administration for hiring companies (inleners).

The New Cost Reality: The End of “Cheap Flex”

Let’s be direct: hiring a temporary worker is about to get significantly more expensive. Industry estimates suggest a cost increase of up to 10%.¹

The cost of a temporary worker will become “virtually identical” to the cost of a permanent or payrolled employee.²The traditional competitive advantage of temporary work, based on lower benefit and contribution costs, is definitively disappearing.²

This is intentional. The goal of the government and social partners is to ensure temporary work is used only for its original purpose: managing genuine “peaks and sickness” (piek en ziek).¹ This is the end of the era of “strategically” hiring long-term temps to bypass the costs of permanent employment.

The Administrative Mountain: The New Informatieplicht

As a hiring company (inlener), you face a new, expanded legal obligation (stemming from the Waadi law, Art. 12a).¹³

You must provide your temp agency with all of your employment conditions for a comparable position in a “correct, complete, and timely” manner.¹² Be prepared for your agency (us) to want to know everything.¹ Not just what’s in your CAO, but also all internal regulations, bonus structures, and even unwritten rules.¹

The legal liability is clear. The temp agency (like ours) is responsible for applying these rules.²⁴ But you, the hirer, are legally responsible for the accuracy of the input data.¹² If your HR department “forgets” to mention a structural annual bonus and the agency doesn’t pay it, a claim arises. An SNCU audit ³³ could lead to joint and several liability. The financial and legal risks are enormous.

HR Checklist: Are You Ready for January 1, 2026?

Have you conducted a full audit of all your employment conditions (both CAO and internal rules)? ³¹
Can you “put a price” on your secondary benefits (e.g., what is the value of your bike scheme or vitality budget)? ³⁴
Do you have a process ready to immediately inform your agency of all changes to your conditions (e.g., new pay rises)? ¹³
Are you prepared to complete the Standaard uitvraag (SUGB) form? ²⁴

How the Industry Will Manage This: New Tools and Processes

To cope with this complexity, the Dutch temporary work industry has created centralized tools.

`Wijzerbelonen.nl` – Your New Command Centre

The industry bodies (ABU and NBBU) have launched a central information platform: wijzerbelonen.nl.³⁵ This is the official source for information, guides, and examples to help the industry implement these complex changes.³⁷

The SUGB Form – The New Heart of B2B Communication

The most important tool on this platform is the Standaard uitvraag gelijkwaardige beloning (SUGB) – or “Standard Request for Equivalent Remuneration”.²⁴

This is the official document (in PDF or web-form) that we, as your agency, will send to you, the hirer, to collect all the data required by law.³⁷ This form is extremely detailed—it asks not only about wages but also about conditional bonuses, profit-sharing, pension contributions, and all other benefits.¹⁸ For hiring companies, correctly completing the SUGB will be one of the biggest administrative challenges of the coming year.²⁴

Legal Context & Controversy – The Wet meer zekerheid flexwerkers and the FNV Dispute

To get the full picture, you must understand two additional issues.

This Isn’t Just a CAO; It’s Part of a Bigger Government Plan

The new CAO ⁸ anticipates and implements rules that will become universal law anyway, thanks to the Wet meer zekerheid flexwerkers (Act on more certainty for flexible workers).⁸

This law, though its progress was delayed by the fall of the cabinet ¹², is proceeding ⁴⁴ and is expected to enter into force (partially on July 1, 2026, and partially on January 1, 2027).⁴⁵ This law cements the principle of equivalent conditions ²⁵ and introduces other revolutionary changes.

The End of “Revolving Door” Contracts (Draaideurconstructies)

The most significant change in the new law, besides pay, is the extension of the “interruption period” (onderbrekingstermijn) from 6 months to 60 months (5 years).²

This is a true game-changer that ends the so-called “revolving door” of contracts.⁴² Until now, a company could use a temp worker for several years, give them a 6-month break, and… start the employment phase count all over again. Now, that break would have to last 5 years. This effectively prevents the resetting of phases and forces companies to offer permanent contracts much sooner.

The law will also shorten Phase B (fixed-term agency contracts) from 3 to 2 years.⁸

Why Is the Largest Union (FNV) Against It?

We must be honest: the new CAO was not signed by everyone. The largest unions (FNV, CNV) refused to negotiate and are critical of the agreement.⁸ FNV calls it a “bad CAO” (slechte cao).⁴⁷

FNV’s main complaint concerns the “fallback option” (terugvaloptie). FNV claims that workers get these great conditions only while on assignment with a client. If the assignment ends and the agency doesn’t have a new one immediately, the worker “falls back” to the much worse, basic CAO conditions (e.g., only 20 vacation days).⁴⁷

We understand FNV’s concerns. However, the ABU and NBBU associations argue that FNV rejected 5 invitations to talk and is “striking against improvement”.⁴⁸ At [Agency Name], we believe the best response to these concerns isn’t a political dispute, but action. Our job and our commitment is to minimize any “fallback” periods by ensuring a continuous flow of assignments. We guarantee that on every day you work at our client’s location, you will receive 100% of your entitled, equivalent remuneration. This agreement is a giant leap forward ²⁶, and we are here to enforce it for you.

Conclusion: A New Era, A Dual Challenge, A Single Solution

The year 2026 brings the biggest change to the Dutch labour market in decades.¹ The division between “first-class” and “second-class” employees is disappearing.⁴⁹ The principle of gelijkwaardige arbeidsvoorwaarden is now a fact.

For Workers: This change means thousands of euros more in your total annual package, building a pension from day one ¹⁷, and access to all the benefits that were previously out of your reach.¹ Your value in the labour market has just radically increased.

For Hirers: This change means an unavoidable cost increase ¹ and a fundamental administrative and legal challenge.²⁴The “cheap flex” model is dead. The time for strategic, compliant management of flexible work has arrived.

Call to Action for Workers

Your rights and your value have never been greater. Don’t let a 13th-month bonus, a full pension from day one, or the bike scheme you’re entitled to pass you by. In the face of such complex rules, the key is to choose an agency that understands these rules and guarantees their implementation.

Register with ALTDAM GLOBAL today. We guarantee 100% compliance with the new 2026 CAO and your full, equivalent remuneration from your very first day of work.

Call to Action for Hirers

The administrative complexity ¹ and legal risks ¹² of the 2026 CAO are enormous. The cost of non-compliance will be many times greater than the cost of preparation. Don’t wait for January and the auditors.

Contact ALTDAM GLOBAL today to schedule a free 2026 Compliance Audit. Our experts will help you map your benefits and painlessly implement the SUGB form requirements.³⁷ Secure your company and let us manage the complexity.

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