Recognised Sponsorship in 2026: What's Changing, What Prinsjesdag Brings, and What It Means for You
If you hire talent from outside the EU, recognised sponsor status with the IND is the key that opens the door. That door is getting heavier. The rules tightened on 1 January 2026, further changes are on the way, and on Prinsjesdag 2026 the new Dutch cabinet set out its plans for labour migration. As a recognised sponsor ourselves, BlueStone follows these developments closely. Here's what you need to know.
)
Already in force since 1 January 2026
The biggest practical change is in record-keeping. Recognised sponsors must now keep documents proving that highly skilled migrants or EU Blue Card holders have actually received their salary, such as business bank statements or a batch payment overview, showing payment into an account in the employee's name. The reasoning is simple: a payslip alone does not prove that the employee has been paid. Erickson Immigration GroupGov
Fees have also gone up. In 2026, recognition as a sponsor costs €5,080 at the regular rate or €2,539 at the reduced rate, and a Highly Skilled Migrant or EU Blue Card application costs €423. Anywr Netherlands
Tougher enforcement in practice
Beyond new rules, the IND is enforcing existing ones more strictly. The IND expects files to be complete, current and digitally accessible, and missing documents or inconsistencies with payroll and tax data can lead straight to enforcement. And it isn't only about today: the IND and the Labour Inspectorate can audit up to five years back, so shortcomings from earlier years can still result in fines. LawandmoreLawandmore
Reporting duties carry more weight too. Relevant changes must be reported within a statutory time limit, commonly four weeks, and the IND increasingly treats late or missing reports as a serious compliance signal, even when the underlying change was harmless. Salary dips due to unpaid leave or reduced hours are a classic example. Law & More
For new applicants: expect deep scrutiny of your financial stability, as the IND frequently consults the Netherlands Enterprise Agency (RVO) to verify business plans. EMG
What's still in the pipeline
In July 2025, the previous cabinet published an exploratory study on tightening the highly skilled migrant scheme. Several measures have not yet been introduced:
Losing recognition through inactivity. A company that hasn't employed a highly skilled migrant for two years or more could lose its recognised sponsor status. W-o
A stricter reliability test. The cabinet wants to make the current requirements heavier, for example by taking violations of other laws into account. The continuity and solvency test is also set to be clarified and tightened. W-oTweede Kamer
Limits on lending out highly skilled migrants. This measure affects our sector most, and we want to be transparent about it. Recognised sponsors will in principle be excluded from commercially placing highly skilled migrants with other parties, unless an exception category designated by the minister applies. The announced exceptions are companies awaiting a decision on their own recognised sponsor application that need a migrant sooner, and innovative start-ups and scale-ups that can't yet meet all the conditions but need specialist knowledge to grow. In those cases, the residence permit would be issued once, for a maximum of two years, without the option to extend. The timing and final form of this measure are still unclear. Aanscherping kennismigrantenregeling - Taxence +2
Time-limited recognition. Recognised sponsorship is currently valid indefinitely, but a proposal would limit its validity to two years. Anywr Netherlands
Prinsjesdag 2026: what it means
On 15 September, the Jetten cabinet presented the 2027 national budget. It contained no new measures specific to recognised sponsorship, but it did set a clear direction and confirmed several rules that directly affect employers of international staff.
Targeted migration and a skilled-worker pilot. The cabinet wants to steer towards targeted labour migration that strengthens the economy and is genuinely needed, and is exploring a pilot to actively attract well-trained skilled workers to the Netherlands on a temporary basis under strict conditions. Employers' association AWVN welcomed this as a start but argues much more is needed, since the highly skilled migrant scheme is currently the only route open to non-EU workers and its salary thresholds are already very high. AWVNAWVN
The 30% ruling becomes 27%. From 1 January 2027, the maximum tax-free allowance drops from 30% to 27% of salary, and the salary requirements for incoming employees are raised. Factor this into your offers now. AWVN
New rules for staffing and lending. In 2027 the Act on the Admission of Placement of Workers (WTTA) enters into force, administered by the new Dutch Labour Supply Authority (NAU). Clients will no longer be allowed to hire workers from agencies that aren't admitted to the register. In addition, from 2027 the Tax Administration can more easily hold a hirer liable if the provider fails to pay wage taxes or VAT, with the hirer presumed liable for 35% of the invoice amount. In short: who you work with matters more than ever. Prinsjesdag 2026 en de Rijksbegroting voor 2027 | AWVN +2
Political uncertainty. Much of this still needs parliamentary approval. AWVN noted that the plans point in the right direction but risk getting bogged down in political deadlock. AWVN
What should you do now?
If you are already a recognised sponsor, check that every monthly salary payment to a highly skilled migrant is backed by bank evidence, not just payslips. Review whether changes such as salary adjustments, leave and departures were reported to the IND on time, going back several years. If you haven't hired a highly skilled migrant in a while, be aware your status may be at risk once the inactivity rule takes effect.
If you are not (yet) a recognised sponsor, now is a good time to assess whether applying for your own recognition makes sense. With lending arrangements likely to become restricted and time-limited, having your own status gives you long-term certainty. An employment solution through a recognised sponsor can still bridge the gap while your application is being processed.
For everyone, build the move from 30% to 27% into your 2027 salary packages, and only work with providers who can demonstrate full compliance.
How BlueStone can help
These changes make immigration compliance more complex, but not impossible. BlueStone supports companies at every stage: assessing whether you're ready to become a recognised sponsor and guiding you through the application; providing an employment solution while your own application is pending; and helping existing recognised sponsors with HR services and IND administration, so your records, reporting and salary evidence are in order when the IND comes knocking. We also handle the 30% ruling (and its successor from 2027) for your employees.
Want to know what these changes mean for your organisation? Get in touch with our team.
This article is for information only and does not constitute legal advice. Rules may change as legislation progresses; always check the latest IND guidance for your specific situation.
