Kennisbank

Step-by-step Guide – (Equal) Pay-for-Client Form

Why this form

On 1 January 2026, the new Collective Labour Agreement (CAO) for Temporary Agency Workers will come into effect. It brings quite a few changes. The biggest change for you as the client?

  • Temporary agency workers will be entitled to the same pay as employees you directly employ. –

To do this fairly and correctly, we need your pay-information. Without these details, we simply cannot apply the pay for contracted workers correctly. Submitting this information is:

  • legally required, and
  • necessary to ensure temporary agency workers are paid fairly and equally.

We want to make this as easy as possible for you. That’s why we use inlenersbeloning.com, a secure and user-friendly solution built on the official SETU standard, established by the industry organisations ABU and NBBU.
Together we ensure everything is set up cleanly, transparently and in accordance with the new rules.

Step by step for filling out the form

Step 1 – Basic information & Working hours

Company details

Here you enter all general details of your company. These are standard business details needed to link your organisation properly to the pay-for-client form.

Think about:

  • official company name and trade name
  • Chamber of Commerce number
  • registered address and any branches
  • contact person (name, role, phone number, e-mail)
  • department (e.g., HR, Operations, Finance), etc.

Most of the information has already been entered for you (such as CoC number). Please check everything carefully and update where necessary if something has changed or is incorrect.

Basic information

In this section you fill in the basic information about your employment conditions. This helps us determine which rules apply to your organisation.

You can include, among other things:

  • whether a CAO applies (and if so, which one)
  • whether you are affiliated with a trade association
  • whether there is an internal employee handbook or company regulation
  • whether there are company-specific agreements beyond the CAO, etc.

TIP – CAO Autofill
If a CAO applies to your company, then in many cases the data can be auto-filled if already known to us. You will see a “CAO Autofill” icon in several sections; clicking it will automatically fill in the Cao-information. Please review the data at each step and adjust if your situation is slightly different.

Working hours

Here you indicate what the standard full-time working hours are within your organisation.

Examples:

  • 36 hours per week
  • 38 hours per week
  • 40 hours per week

We use this standard full-time working week as the basis for e.g. allowances, ADV/ATV, vacation days and comparing with temporary agency workers.
You should also fill this in if you are mainly hiring part-time workers or workers for a few days a week — full-time remains the reference point. If different full-time hours apply per department, you can indicate that as well etc.

Step 2 – Functions

In this section you indicate for which functions you will hire temporary agency workers. You don’t need to list all functions in your organisation—only those for which you genuinely plan to engage agency staff.

Examples of functions you might fill in:

  • Logistics employee
  • Reach-truck driver
  • Driver category B
  • Warehouse operative
  • Production worker
  • Customer service employee
  • Administrative employee, etc.

Functions such as Account Manager or Sales may be omitted if you will not hire agency workers for those roles. If you decide later to hire for those, you can always add them or draft a new version of the form.

Depending on your internal structure, you can also include for each function:

  • function groups
  • salary scales
  • steps (treden)

This makes it easier later to link the correct salary scale to each function.

TIP – brief function description
For each function give a short description or summary. This helps to classify the role correctly and avoid misunderstandings.

Example for Reach-truck driver:

“Responsible for storing goods in the warehouse racking system using e.g. a reach-truck. Tasks: stacking, relocating, scanning pallets and preparing orders. The employee is accountable for safe working and may only operate the reach-truck if in possession of a valid certification.”

You can also note special requirements here, such as experience, language level, certifications, etc.

Step 3 – Salary scales

In this step you indicate which salary scales are applied within your organisation. This forms the basis for the hourly wage or monthly salary of the functions.

You can fill this in in several ways, for example:

  • with function groups and steps (e.g. scale L1 to L5, steps 1 to 5)
  • with a range (start and end salary per function or scale)
  • with fixed salaries per function (without formal scale), etc.

Examples:

  • Scale L1: €14.90 per hour
  • Scale 2.1: €14.05 – €15.00 per hour
  • Function “Driver category B”, step 3: €15.12 per hour

It may take some time to figure out how best to translate this into the form. But: once set up correctly, changes later become very simple. When you create a new version all existing data is automatically transferred and you only need to adapt what changed.

Step 4 – Paid breaks and rest times

Here you state how your organisation deals with breaks and rest periods. This is important for the calculation of pay and working hours for agency workers.

You can specify:

  • how long breaks are per shift (e.g. 30, 45 or 60 minutes)
  • whether breaks are fully paid, partly paid or unpaid
  • whether there are extra short breaks (e.g. smoke breaks)
  • whether statutory or CAO rest-time rules apply (for example in transport, production, care), etc.

Examples:

  • “Per shift 60 minutes break, of which 30 minutes is paid.”
  • “45 minutes break, fully unpaid.”
  • “Extra 10-minute break in the morning, unpaid.”

Step 5 – Increases

Upcoming initial increases

Here you indicate whether salary increases are already known or applied at a certain moment during the year.

Examples:

  • CAO increase as of 01-07-2026
  • annual indexation in January
  • sector agreements already announced, etc.

If no increase is yet known or applicable, leave this blank.
⚠️ Important: once an increase is scheduled you must create a new version of the pay-for-client form.

Example:

  • as of 01-11-2025 there is a wage increase
  • you create a new version of the form with effective date 01-11-2025
  • in Step 3 (Salary scales) you enter the new salaries and adjust any other changed items accordingly

Don’t worry: when you make a new version, all existing data is automatically carried over. You only need to update the changes.

Increases with retroactive effect

If you are filling in the form now, but there have been salary changes in the past that apply retroactively, you can also note that here.

This typically occurs when a CAO negotiation concluded that salaries should have been raised earlier. By recording this, we can make any necessary corrections.

Examples:

  • CAO increase agreed in April, but effective from 01-01
  • back-payments already made or still to be made, etc.

Step 6 – Periodicals

In this section you indicate if and how employees qualify for periodic salary increases: raises based on experience and/or performance within a scale.

Examples:

  • automatic increase after each year of service (annual periodical)
  • periodical increase upon satisfactory review or performance
  • increase after 6 or 12 months of service
  • extra periodical when a certain age is reached, etc.

Here you can state:

  • when the periodical is awarded
  • how often (e.g. annually, every two years)
  • on what basis (experience, service years, review, age, etc.)

Step 7 – Allowances

In this section you state which allowances apply in your organisation. These are extra payments above the standard hourly wage.

Examples:

  • evening allowance (e.g. after 18:00 or 20:00)
  • night shift allowance
  • Saturday and Sunday work
  • public-holiday allowance
  • shift-allowance (2-shift, 3-shift, etc.)
  • allowance after a certain number of worked hours per week
  • allowance for heavy, dangerous or dirty work, etc.

Fill this in as precisely as possible:

  • the percentage or fixed amount of the allowance
  • from which times or days it applies
  • whether allowances can be combined (e.g. night + Sunday)
  • and whether certain allowances apply only to specific functions or departments.

Step 8 – Reimbursements

In this section you fill in all reimbursements that are not part of salary but are nonetheless part of employment conditions.

Examples:

  • travel-cost reimbursement (per km, per day, public transport pass, etc.)
  • home-working allowance
  • meal allowance (e.g. for late shifts or overtime)
  • coffee allowance
  • gym/vitality allowance
  • tool allowance
  • clothing allowance
  • Christmas gift or end-of-year present, etc.

You can also indicate:

  • whether the reimbursement applies to everyone or only certain functions
  • whether it is gross or net
  • whether it is a fixed amount or variable, etc.

These are all reimbursements in the broadest sense.

Step 9 – Travel time / commute time

If your organisation reimburses travel time or commute time, you can specify the arrangement here.

Examples:

  • travel time from base to client locations
  • travel time of drivers outside normal route planning
  • travel time to another site at the request of the employer, etc.

You state here:

  • whether travel time is reimbursed
  • at which percentage (e.g. 100% or 50% of hourly wage) or a fixed amount
  • from which distance or duration it applies
  • whether it only applies to certain functions, etc.

Step 10 – Individual Choice Budget (IKB)

If your organisation applies an Individual Choice Budget (IKB), you fill in the arrangement here.

The ICB is a personal budget that an employee can spend at their own discretion. This budget is often made up of, for example, above-statutory holiday days, ADV, certain allowances or an extra percentage of the wage.

Examples of what employees can do with ICB:

  • purchase extra vacation days
  • have a portion paid out as extra salary
  • use it for training or education
  • apply it for a bike scheme or vitality program, etc.

Here you can indicate:

  • whether you use ICB
  • how it is built (percentage, sources)
  • what employees can use it for
  • and any special conditions.

Step 11 – Special payments

Fixed payments

These are fixed payments that employees receive unconditionally. They are not performance-based but are standard in the employment conditions.

Examples:

  • fixed end-of-year payment (e.g. x% of annual salary)
  • 13th month
  • structural shift allowance counted as a fixed payment
  • fixed monthly allowance (e.g. representation allowance, on-call allowance), etc.

Here you can indicate:

  • which fixed payments exist
  • how they are calculated
  • when they are paid
  • and for whom they apply (all functions or specific groups).

Variable payments

These are variable payments – dependent on company performance, personal goals or turnover.

Examples:

  • bonus upon achieving certain turnover or profit targets
  • productivity bonus (e.g. reaching production numbers)
  • quality bonus (e.g. few errors or complaints)
  • sales bonus upon hitting target
  • profit sharing in profitable years, etc.

Here you can indicate:

  • when employees are eligible
  • how the variable payment is calculated
  • whether there is a maximum
  • and whether it applies to everyone or only certain functions.

Anniversary payments

Here you enter anniversary payments: rewards for long service.

Examples:

  • after 12.5 years in service: cash amount, voucher, extra holiday day
  • after 25 years: bonus + party + holiday day
  • after 40 years: larger anniversary payment, etc.

You can specify:

  • after how many years the anniversary payment is awarded
  • what form (money, days, gift)
  • and whether it differs by function group or contract type.

Social security schemes

Here you describe any additional social security schemes your company offers over and above the legal minimum.

Examples:

  • supplementary WIA/WGA insurance
  • disability insurance
  • above-statutory payment in case of dismissal or long-term illness
  • extra pension build-up or extra employer contribution
  • collective insurances for employees, etc.

Such schemes influence the total value of the employment package and are relevant for comparing pay.

Step 12 – Holiday allowance

Here you indicate how the holiday allowance (vacation pay) is arranged in your organisation.

Usually statutory minimum is 8% of gross salary, but some CAOs or companies apply a higher percentage or a different calculation basis.

You can fill in:

  • which percentage applies
  • over which salary it is calculated
  • when it is paid (e.g. in May/June, or monthly), etc.

Check this carefully, as another arrangement may apply in your organisation.

Step 13 – Wage continuation during sickness

Here you state how the continuation of pay during sickness is arranged: which percentages and over what period.

Examples:

  • 1st year: 1 waiting day and 100%, 2nd year: 70%
  • 1st year: 2 waiting days and 90%, 2nd year: 80%
  • 1st and 2nd year: 70% (legal minimum)

The legal minimum is 70%, but many companies deviate positively. If different rules apply (for example for office vs production), you may include that here.

Conditions for wage continuation during sickness

Here you specify which conditions apply for pay continuation in case of sickness.

Think about:

  • waiting days (unpaid days when sickness starts)
  • differences between short-term and long-term illness
  • obligations of the employee (timely report sickness, be reachable, cooperate with reintegration)
  • compulsory appointments with the company doctor
  • exceptions (e.g. no waiting day for occupational accident), etc.

Describe this as concretely as possible so it’s clear which rules apply.

Step 14 – Leave

Working-time reduction

Here you indicate whether working-time reduction (ADV/ATV) schemes apply in your organisation.

ADV/ATV means employees accrue extra hours or days off because they work e.g. 40 hours a week while the norm is 38 hours. The difference is converted into ADV/ATV.

Examples:

  • 40-hour workweek with 2 ADV hours per week
  • a number of ATV days per year for full-time employees
  • ADV hours that are saved up and taken later, etc.

You can explain here how ADV/ATV is accrued, how much it is, and whether it differs by function.

Vacation days

Here you state how many vacation days apply in your organisation.

Statutory minimum for full-time is:

  • 20 days per year (4 × weekly working hours).

Many employers offer more, e.g. 24, 25 or 27 days.
You can also indicate whether:

  • everyone gets the same number of days
  • there are extra days based on age or years of service
  • there are differences per function group, etc.

Special leave arrangements

Here you state which special leave schemes apply in addition to standard vacation days.

Examples:

  • emergency leave (for unexpected events such as death, accident, childbirth)
  • short-term care leave (for sick child/partner/parent)
  • long-term care leave
  • bereavement leave (number of days when a close one dies)
  • moving house leave
  • exam or study leave
  • caregiver leave, etc.

You can also state:

  • how many days or hours apply
  • whether the leave is paid or unpaid
  • under what conditions employees may take it.

Additional WAZO schemes

The WAZO (Work and Care Act) covers e.g.:

  • maternity and childbirth leave
  • partner birth leave
  • adoption and foster care leave
  • parental leave

Every employee has a legal right to certain forms of WAZO leave. Here you record whether you offer extra arrangements on top of the law.

Examples:

  • supplementation to 100% salary during (part of) maternity leave
  • extra (paid) partner birth leave beyond statutory weeks
  • additional days or higher pay during parental leave
  • extra leave or supplementation in case of adoption or foster care, etc.
  • Mandatory leave schemes

Here you indicate whether there are mandatory leave days in your organisation: days when everyone must take leave because the company (partly) closes.

Examples:

  • mandatory closure between Christmas and New Year’s
  • mandatory leave day during annual inventory
  • construction-industry collective holiday (bouwvak)
  • company-wide summer closure, etc.

You can indicate:

  • on which days or weeks this applies
  • whether this uses up regular vacation days
  • whether there are exceptions per department.

Public holidays

Here you specify how your organisation deals with public holidays and which holidays are recognised.

The most common holidays in the Netherlands include:

  • New Year’s Day
  • 1st and 2nd Easter Day
  • King’s Day
  • 5 May (Liberation Day – sometimes mandatory every five years, other years per CAO/policy)
  • Ascension Day
  • 1st and 2nd Pentecost Day
  • 1st and 2nd Christmas Day

Some employers additionally grant extra holidays such as:

  • Good Friday
  • New Year’s Eve
  • Eid al-Fitr / other religious holidays (choice days), etc.

Here you fill in:

  • which holidays your business closes
  • whether employees are paid on those days
  • whether there are differences by function or location
  • whether special holiday allowances apply, etc.

Step 15 – Pension

In this section you enter all information relating to pension provision in your organisation. Pension is an important component of the total employment package, and for correct application of the pay-for-client system we need to know which pension scheme applies and how the employer/employee contribution is divided.

You may include, for example:

  • whether you are under a mandatory sector scheme or operate a company scheme
  • what the employer’s premium contribution is
  • what the employee’s premium contribution is
  • whether it is a defined contribution scheme, average salary scheme or another type
  • from which age or service the pension accrual starts (e.g. from 21 years, from first employment day)
  • whether certain functions have a different scheme, etc.

Examples of information you could enter:

  • “Employees fall under the pension fund. Employer pays 8.5% of premium, employee pays 4.3%.”
  • “Company scheme. Premium depends on age.”
  • “Pension accrual starts from age 21.”
  • “Office staff have a different scheme than logistics staff.”

The employer contribution is particularly important because this forms part of the total value of the employment conditions. Temporary agency workers are entitled to a scheme that is equivalent to what employees in comparable roles receive, so accurate pension registration is essential.

Step 16 – Sustainable working & living

In this section you specify which arrangements apply regarding sustainable working, health, vitality, training and development. More and more organisations have policies in this area, such as mandatory training, sustainability programmes, training budgets or entitlement to personal development.

You might indicate, for instance:

  • whether mandatory training takes place (e.g. safety training, first aid (BHV), VCA, reach-truck, machine instruction, onboarding training, etc.)
  • whether these trainings take place during working hours
  • whether employees are entitled to further education or personal development opportunities
  • whether there is a training or development budget per employee
  • whether vitality programmes exist (such as sustainable employability budget, sports programmes, coaching), etc.
  • whether employees have training rights for sustainable employability or life-phase conscious working
  • whether you participate in initiatives such as “fit@work”, bike scheme, financial coaching, etc.

Examples you might include:

  • “Employees attend mandatory safety training annually during working hours.”
  • “Every employee has a training budget of €500 per year.”
  • “There is a sustainable employability programme with coaching and vitality sessions.”
  • “Reach-truck training is mandatory and takes place during working hours.”
  • “Training for advancement functions is paid by the employer.”

Here you fill in all arrangements relating to safe, healthy, sustainable and development-oriented working, so that this is also included in the total comparison of employment conditions.

Step 17 – Other employment conditions

In this section you can list anything that didn’t fit neatly under one of the previous items but is still relevant to the pay-for-client form.

Think about:

  • training and development budgets
  • home-working policy and facilities
  • clothing or footwear allowance
  • discount on company products/services
  • company fitness or vitality programmes
  • car scheme, phone, laptop
  • extra facilities such as company canteen, fresh fruit at work, etc.
  • other agreements that are important to your organisation.

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