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01 December 2025

Netherlands announces new salary-related requirement for companies sponsoring highly skilled foreign nationals and EU Blue Card holders

Starting on 1 January 2026, the Immigration and Naturalisation Service (IND) will require companies to maintain their business bank account statements or an overview of batch payments in their records. These documents will need to prove that highly skilled foreign workers and EU Blue Card holders receive their salary in a payment account in their name, within a period not exceeding one month. Currently, companies are only required to maintain payslips in their records. The IND may request these documents during inspections and impose sanctions for non-compliance. These changes introduce new procedural requirements for companies employing impacted individuals. Employers may update internal processes to ensure compliance and mitigate delays and business disruptions.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2025-2386

 
 

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