Becoming a Recognised Sponsor (Erkend Referent) with the Dutch Immigration and Naturalisation Service (IND) is the most effective way for a company to hire highly skilled international talent. It allows employers to utilize the Highly Skilled Migrant (HSM) scheme, process applications in a matter of weeks, and skip the complex labor market test.
However, holding this status is a legal privilege, not a permanent right. As of January 1, 2026, the Dutch government implemented strict new compliance requirements, heavier administrative burdens, and faster revocation policies for inactive sponsors.
If your organization relies on international talent, or if you are planning to apply for Recognised Sponsorship this year, here is a deep dive into exactly what has changed for 2026 and how to keep your compliance intact.
The Biggest Change for 2026:
Mandatory Proof of Salary Payment
The most significant update to the Recognised Sponsorship rules addresses a previous gap in IND enforcement regarding salary payments.
In the past, keeping monthly payslips in an employee’s file was generally sufficient to prove compliance with the strict salary thresholds of the HSM scheme. From 2026 onward, payslips alone are no longer enough.
Sponsors must now legally store and provide documentation showing the actual transfer of money to the employee. The IND requires proof that the net salary shown on the payslip was successfully deposited into a bank account held in the sponsored employee’s own name.
Accepted proof of payment includes:
- Statements from the company’s business bank account.
- Official overviews of batch payments from your financial system.
The IND now has the legal authority to demand direct insight into these specific banking records during an audit. Companies do not necessarily need to store a bank statement in every individual HR file, but the payment records must be perfectly traceable and instantly accessible if the Labor Inspectorate or the IND initiates a check.
Faster Revocation for Inactive Sponsors
The IND is actively cleaning up its register of Recognised Sponsors. Previously, a company could hold onto its recognized status for three years without actively sponsoring an employee before the IND would revoke it.
In 2026, this inactivity window has been shortened. If your organization goes for two consecutive years without utilizing the Highly Skilled Migrant scheme or applying for related permits, the IND will automatically initiate the process to revoke your Recognised Sponsor status.
Increased IND Application Fees
The government has adjusted the application fees for 2026, applying an approximate 4.4% increase across the board for employment-related immigration services.
The exact costs to apply for Recognised Sponsorship in 2026 are:
- Regular Fee: €5,080 for standard corporate entities.
- Reduced Fee: €2,539 for small businesses with up to 50 employees and recognized startups.
Additionally, the fee for individual Highly Skilled Migrant and EU Blue Card residence permit applications has increased to €423 per applicant.
Heightened Scrutiny on
Financial Health and Payroll
The IND has intensified its vetting process for new applicants and its auditing process for existing sponsors. There is a renewed focus on preventing “schijnconstructies” (false employment constructions).
If you are applying for Erkend Referentschap in 2026, expect deep scrutiny regarding your company’s financial stability. The IND frequently consults the Netherlands Enterprise Agency (RVO) to verify business plans. Furthermore, the IND is outright rejecting applications where companies attempt to use umbrella companies, temporary employment agencies, or payroll constructions to bypass direct sponsorship requirements. Only genuine employers directly contracting the talent can maintain the status.
Securing Your Compliance
Failing an IND audit in 2026 carries heavy consequences. Minor infractions result in formal warnings, while systemic administrative failures lead to administrative fines or the complete suspension of your Recognised Sponsor status. Losing this status means you instantly lose the ability to renew current highly skilled migrants or hire new ones.
A Reminder of the Four Core Legal Obligations
The new salary proof mandate falls under your broader legal duties. As a Recognised Sponsor, you must continuously fulfill four specific obligations under Dutch law:
Duty to Inform:
You must report any changes regarding the sponsored employee to the IND within four weeks. This includes contract terminations, salary reductions, or unpaid leave. You must also report company changes, such as an office relocation or a change in legal structure.
Record-Keeping
You must maintain a complete digital or physical file for every sponsored employee for up to five years after their sponsorship ends. This file must include passport copies, employment contracts, diploma evaluations for EU Blue Card holders, and the new 2026 requirement of actual bank transfer proofs.
Duty of Care
You are responsible for ensuring your international hires are properly informed about their rights and obligations in the Netherlands.
Return Obligation
If an employee’s contract is terminated and they no longer have a legal right to reside in the Netherlands, the employer may be held financially responsible for their repatriation costs.
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