Two Dutch cleaning companies received administrative fines totalling more than €700,000. Workers were missing from payroll records, paid in cash, or lacked required work permission. The case puts hours, bank payments, contracts and worker checks at the centre of labour-chain control.
Why this matters
From 1 July 2026, the gross minimum wage for workers aged 21 and over is €14.99 an hour. Employers must show the hours worked and paid. The statutory minimum-wage portion must go through a bank account. Missing wage, holiday allowance or hours records can bring a €12,000 fine per employee. Cash payment can bring a separate fine. In this case, asset attachment put wages, tax, rent and supplier payments at risk.
Example
Choose a few workers from one recent payroll period. Start with the employment contract and identity file. Match the roster with attendance and recorded hours. Follow those hours through the payslip, bank payment, payroll-tax return and ledger. For hired labour, add the supplier contract, invoice, Waadi check and relevant work-permission records. Compare them with site-access records. An unexplained difference shows where the file or payment trail needs work.
XTROVERSO tips
- Build one file for each worker. Keep the contract, identity details, work-permission evidence, hours, payslips and payment records together. Make sure colleagues can retrieve the file without relying on one manager’s inbox.
- Match planned hours to actual work. Compare rosters, time records and site access. Resolve differences before payroll closes. The recorded hours show whether the statutory wage floor was met.
- Pay wages through a clear bank trail. Use identifiable payment references. Match each payment with the payslip, payroll run and bank statement. Investigate cash wage payments straight away.
- Check labour suppliers during the contract. Complete the Waadi check where relevant. Agree which worker and payment records the supplier must provide. Repeat the checks during the engagement.
- Connect payroll to the ledger. Reconcile wage expense, payroll taxes, bank payments and hired-labour invoices. Missing labour costs can make a contract margin look better than it is.
- Put one person in charge of the chain. Payroll, operations and finance often hold different records. Assign someone to check that the contract, hours, payment and invoice agree.
Need help checking whether your payroll, contracts and records match? We can review the chain with you
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Nederlandse Arbeidsinspectie – Enforcement case in the cleaning sector
- Nederlandse Arbeidsinspectie – WML fines for cash payment and missing records
- Rijksoverheid – Minimum-wage amounts for 2026
- Nederlandse Arbeidsinspectie – Hiring foreign workers through an intermediary
- Belastingdienst – Business and payroll administration requirements
- Nederlandse Arbeidsinspectie – 2025 enforcement facts and figures
- Nederlandse Arbeidsinspectie – Fine procedure
- Salaris Vanmorgen – Report on WML fines and cash-paid workers
