New collective labor agreement (cao) for temporary workers in 2026: what will change in the Netherlands?

From January 1, 2026, significant changes will take effect for temporary workers in the Netherlands. The new collective labor agreement aims to strengthen the position of temporary employees and align their employment conditions with those of permanent staff. At ABflexkracht, we believe it’s important to keep you well informed. So what does this mean for you as a temporary worker? And how will these new provisions affect our clients (the employers)? We explain it all below.

⚠️ DISCLAIMER: The changes that apply from 2027 are subject to new legislation. The expected date is 1 January 2027, but this may shift. Until then, the current rules remain in effect.

The most important change is that temporary workers will now be entitled to equal employment conditions. And that goes far beyond just the basic wage.

Previously (until the end of 2025): Temporary workers usually received what’s known as the hirer’s remuneration. This meant you were entitled to the same base wage, allowances, and reimbursements as someone directly employed by the client. However, additional employment conditions such as pension contributions, training budget, bonuses, or extra vacation days were often excluded. In short: the salary was the same, but the overall package was not.

From 2026 (new situation): The new agreement now covers the total value of all employment conditions. In other words: everything that a permanent employee in the same role receives (in salary, benefits, and extras) you must also receive, or be compensated for in value. Examples include:

• Bonuses and allowances: such as a profit-sharing or bonus scheme.
• Extra days off: in addition to the statutory minimum.
• Travel expenses or working-from-home allowances: if permanent staff receive higher allowances than the standard rate, you’re entitled to the same.
• Training or education budgets: if permanent colleagues receive a personal development budget, you must also receive this, or an equivalent in value.
• Pension contributions: if the client’s pension plan is more favorable, your contribution will be adjusted accordingly (more on this later).

Ultimately, the overall package must be right. The conditions don’t have to be identical, but the total value must at least be equivalent. This is arranged through the Standard Request for Equivalent Remuneration, developed by the ABU and NBBU in collaboration with industry experts.

You will receive a fairer and often better package of employment conditions. If your permanent colleagues receive all kinds of extras, you will now also be entitled to them. Or else to appropriate compensation.

It will be more expensive to hire temporary workers. This is because the client will have to take all the extras into account. Hiring someone through a temporary employment agency will no longer just involve paying an hourly wage plus a margin, but will include the entire package of employment conditions in terms of value.

See also: New collective labor agreement for temporary workers: what you need to know as a client!

For temporary employment agencies like ABflexkracht, this marks a significant administrative shift. We’ll need to collect and calculate all employment terms for every client, compare collective labor agreements or internal company policies, and translate these into an equivalent package for each temporary worker. It’s quite a puzzle, but a necessary one, to ensure everyone is rewarded fairly.

→ Please note: The collective labor agreement on equivalent employment conditions takes effect on January 1, 2026. Members of the ABU (the Dutch Association of Temporary Employment Agencies) – including ABflexkracht – will adhere to this agreement. Meanwhile, the government is preparing the Flexible Workers (More Security) Act, which will make equivalent pay and benefits a legal requirement from 2027.

A transitional arrangement is also in place: if a temporary worker would, unexpectedly, be worse off under the new system, we’ll make sure that person doesn’t receive less in the first six months. For example, by temporarily keeping the same number of vacation days.

In the temporary employment sector, we work with three phases: A, B and C. These determine how much job security you have. The higher the phase, the closer you are to a permanent contract with your employment agency.

• Phase A: flexible collaboration, usually without a permanent contract.
• Phase B: a transition phase with a series of temporary contracts.
• Phase C: a permanent contract with the employment agency.

Current situation (through 2026): Phase B lasts up to three years (maximum six fixed-term contracts). Only then can you move to Phase C (a permanent contract with the agency).

New situation (from 1 January 2027): Phase B will be reduced to a maximum of two years, while the number of contracts (six) remains the same. This means you will move on to Phase C one year earlier. After completing Phase A and two years in Phase B with the same agency, the agency must offer a permanent contract if it wishes to retain you.

From 2027, you gain security earlier: a permanent contract can follow after two years instead of three. Until then, the current three-year period remains in force.

Read also: ABU collective labor agreement at ABflexkracht in the Netherlands: what this means for you as a job seeker.

A final but very important long-term improvement concerns pension accrual for temporary workers. For years, temporary workers often had a leaner pension plan than many permanent employees. That is changing.

Situation until 2025: Temporary workers typically started building up a pension only after 26 weeks of work. Contributions were relatively low and there were two StiPP plans, the Base plan and the Plus plan, each with different conditions. In practice, many flexible workers built up little pension, especially if they changed jobs frequently.

New from 1 January 2026: You will start building up a pension from day one. There is no waiting period. There will be one new, modern pension plan through StiPP that is aligned with the market. The total contribution will be 23.4 percent of your pensionable salary. The employer, in this case the employment agency, pays 15.9 percent and you as the employee pay 7.5 percent.

→ Why this matters: These percentages and this split are much closer to what is normal in other sectors. The result is that you build up more pension for later. You may not notice it in your wallet today, but it is an important improvement for your future financial security.

Additional point:

Pension now also counts toward the equivalent employment conditions package. If the client’s pension plan is more favorable, for example because the employer pays a higher contribution for permanent staff, we as the employment agency must compensate that difference.

As a temporary worker, you will move to the new pension plan automatically. You do not need to take any action. ABflexkracht will inform all temporary workers in good time and make sure the administration is correct. The key point is: your pension pot will grow faster than before. That is good news for your future.

The new collective agreement rules affect everyone in the temporary work chain. Below are the implications by group.

• Better overall pay and benefits (from 2026): You are entitled to the same total package of employment conditions as permanent colleagues. Extras such as bonuses and additional days off either apply to you as well or are compensated with an equivalent value. This creates a level playing field.
• Faster path to a permanent contract (from 2027): You gain certainty sooner. Once the law takes effect, a permanent contract with the agency can follow after two years. That brings peace of mind earlier.
• Stronger pension from day one (from 2026): Pension accrual starts immediately. Over time you will notice the difference, because every hour worked now counts toward your retirement.

As a temporary worker, you benefit on almost every front.

Higher costs (from 2026): Hiring a temporary worker will become more expensive. Because the employment agency must match the full package of employment conditions, rates will increase. Think of the value of extra days off, bonuses and higher pension contributions. All of this is reflected in the hourly rate.

More information to provide (from 2026): As a client, you must share all employment conditions with the agency. This ranges from salary to the smallest benefit, such as a bicycle scheme or a bonus. If you do this properly, you are also partly protected. You will have met your legal duty, which matters for chain liability. It does, however, require effort to make everything clear.

More deliberate use of flexible labour: These changes encourage companies to think more strategically about flexible staffing. Flex remains possible, but it is no longer the easy low-cost option for the long term. That takes some getting used to.

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Major administrative task: For each client we need a complete overview of every employment condition so we can pass on an equivalent package to temporary workers. This means reviewing collective agreements, calculating the value of items such as additional leave and bonuses, and reflecting this in contracts and systems. It is a substantial piece of work and we are already on it.

System adjustments: Our software and administration must be configured with more flexibility. We need to record and process a different package of employment conditions for each temporary worker. That is why we are investing in reliable systems and skilled people to keep the process smooth.

Higher labour costs: As the employer of the temporary worker we will pay a higher pension contribution and possibly higher wages to achieve equivalence. This increases our cost price, which we will need to pass on to clients. It reflects a shift in the market.

Advisory role for clients: At ABflexkracht we see it as our responsibility to help clients understand what is changing. We provide guidance on how to prepare, for example by supplying information on time and by working with us to shape an equivalent package. Cooperation is essential for success.

Positive development: Despite the extra work we support these changes, because they lead to fairer treatment of our temporary workers. We believe that motivated people who are rewarded properly deliver better work. In the end every party benefits.

If you are a temporary worker, you do not need to prepare. The improvements will reach you automatically. If you are an employer or HR professional who works with temporary workers, for example a client of ABflexkracht, there are steps you can take now so you are not surprised later. It is also useful for temporary workers to know how their client and agency will handle these changes.

1. Map all employment conditions
   If you are a client, start by listing every employment condition you offer your own employees. Include major items such as salary scales, vacation days and a thirteenth month, as well as smaller perks such as a sports allowance or bicycle plan. Document everything clearly. Your employment agency will need this information.
2. Update your cost calculations
   If you work with temporary workers, assume that rates will increase. Higher pension contributions and equivalent remuneration may require a larger budget. Estimate what a temporary worker will cost in 2026 under the new rules.
3. Adjust processes and systems
   Make sure your HR and administration processes are ready for the new reality. Decide how you will share all employment conditions with the agency, and who is responsible for that communication. ABflexkracht uses a digital portal for clients. That makes it easy.
4. Inform and involve stakeholders
   Communicate the changes within your organisation. Make sure line managers understand that flexible workers will be more expensive and cannot be used indefinitely on a purely flexible basis. Discuss with your agency contact, for example at ABflexkracht, how you will handle this together.
5. Stay up to date
   The new collective agreement starts in 2026, while the related legislation, the Flexible Workers, More Security Act, is still in progress. Details may change or the legal start date may shift. Follow the news or ask ABflexkracht for updates. We monitor developments and inform our clients and temporary workers when there is important news. Keep an eye on our news page as well.

The new collective agreement for temporary workers that starts in 2026 marks an important shift in the world of flexible work. In the past, temporary work often meant maximum flexibility with minimal secondary benefits. The balance is changing. Temporary workers will not only have equal opportunities, they will also receive employment conditions that are largely equivalent to those of permanent colleagues. That is a fairer outcome.

This does require adjustments. Clients will need to review budgets and ways of working. Employment agencies will need to put in the work to get everything arranged on time and with care. The goal is clear. People who work as temporary staff should receive more security and more recognition.

At ABflexkracht we are confident that these developments will strengthen the labour market, with permanent employees and temporary workers standing side by side. We are preparing thoroughly so that both our temporary workers and our clients can make the transition smoothly. Do you have questions as a temporary worker or as a client? Get in touch with us. We are happy to help.