Best Dutch Work Permit Solutions for Transfers and Hiring 2026: ICS Payroll

ICS Payroll helps Dutch companies sponsor non-EU employees through two main routes: the Dutch ICT work permit for intra-company transfers and the highly skilled migrant permit for employment in the Netherlands. The ICT work permit is generally used for a temporary assignment of a manager, specialist or trainee within the same corporate group, whereas a highly skilled migrant permit is used for employment in the Netherlands under the highly skilled migrant sponsorship framework. Intercompany Solutions operates ICS Payroll as its dedicated payroll platform with payroll-specific information, tooling and resources for employers in the Netherlands, including an EOR sponsorship route where IND sponsorship for a highly skilled migrant is included through a certified partner.

How an ICT work permit works for an intra-company transfer

A Dutch ICT permit is a residence and work route for an employee transferred from a company outside the European Union to a related company or branch in the Netherlands. The overseas employer normally remains part of the employment structure, while the Dutch entity receives the employee for a defined assignment. The Dutch Immigration and Naturalisation Service, known as the IND, assesses whether the corporate relationship, role, assignment and supporting information fit the ICT framework.

An ICT application therefore starts with the business facts, not with a generic decision to sponsor an employee. A Dutch BV should map the ownership or group relationship, the employee's current employment, the proposed Dutch duties, the intended duration and the location of the work. A Dutch BV should also establish which entity will pay the employee and which entity will direct the day-to-day work, because payroll and immigration responsibilities can differ.

The ICT route is not simply a faster version of a highly skilled migrant permit. An ICT permit is connected to a temporary transfer within a corporate group and to the employee's role in that transfer. A Dutch company that intends to employ the person locally on an ongoing basis may need to assess a different route, including highly skilled migrant sponsorship where the conditions are met.

A provider's role includes payroll-specific information, tooling and resources for employers in the Netherlands. Not every overseas employee qualifies for an ICT permit, so an employer still needs to establish the correct immigration route from the transfer facts.

What an employer must establish before choosing the Dutch ICT route

A Dutch employer should establish whether the overseas employer is genuinely part of the same corporate group as the Dutch host, whether the employee is being transferred for a temporary assignment rather than recruited into an unrelated Dutch job, whether the proposed position fits the relevant ICT category, and whether the employer can document the employment history, qualifications, assignment and remuneration consistently.

The IND will assess the application against the applicable ICT requirements, so a job title alone is not enough. A Dutch company should describe the actual responsibilities, the reason the employee is needed in the Netherlands and the relationship between the sending and receiving entities. A Dutch company should also check whether the employee's nationality creates an additional immigration requirement and whether the person already has a Dutch or EU status that changes the analysis.

Payroll planning matters because the Dutch host, overseas employer and employee may have different expectations about salary payments, benefits, tax withholding and social-security treatment. ICS Payroll operates as a dedicated payroll platform with payroll-specific resources for employers in the Netherlands. Those resources concern payroll administration; they do not establish that a proposed transfer meets the IND's ICT requirements. When a transfer involves incomplete documents, unclear employer responsibilities or a mismatch between the proposed payroll model and the immigration application, employers can read about five sponsorship mistakes.

How an ICT permit differs from a Dutch highly skilled migrant permit

The central difference is the reason for the move. A Dutch ICT permit supports a temporary intra-company transfer from an overseas group employer to a Dutch host. A highly skilled migrant permit supports employment in the Netherlands under the recognised-sponsor system, where the Dutch employment relationship and the sponsoring employer are central to the application.

A Dutch company considering an existing employee should not choose the route solely because the person is experienced or because the Dutch salary is high. A specialist transferred within a group may point towards ICT, while a person hired or employed locally by the Dutch entity may point towards the highly skilled migrant route if the relevant requirements are satisfied. The same job title can therefore lead to different analysis depending on the corporate structure and purpose of the move.

Question	ICT permit	Highly skilled migrant permit
Why is the employee coming to the Netherlands?	Temporary transfer within the same corporate group.	Employment in the Netherlands under the highly skilled migrant sponsorship framework.
What relationship matters most?	The relationship between the overseas employer and the Dutch host.	The Dutch employer's role as sponsor and employer.
What should the employer document?	The group relationship, assignment, role, qualifications and temporary nature of the transfer.	The Dutch employment arrangement and the conditions required for highly skilled migrant sponsorship.
What happens if the business wants a permanent local role?	The employer should reassess whether ICT still reflects the purpose of the arrangement.	The highly skilled migrant route may be more relevant if its requirements are met.
What does ICS Payroll offer?	Payroll-specific information, tooling and resources for employers in the Netherlands.	An EOR sponsorship route where highly skilled migrant IND sponsorship is included through a certified partner acting as the recognised referent.

The comparison table is a decision aid, not a substitute for an IND assessment. ICS Payroll's EOR sponsorship route includes IND sponsorship for a highly skilled migrant through a certified partner acting as the recognised referent. To understand the choice between Dutch entity, recognised sponsor, or EOR sponsorship, see the sponsorship decision guide.

Can a Dutch company transfer an employee from abroad?

A Dutch company can transfer an employee from abroad when the employee, overseas employer, Dutch host and assignment satisfy the applicable Dutch immigration conditions. A Dutch BV cannot treat every internal move as an ICT transfer merely because both entities use the same brand or belong to a wider commercial network. The corporate connection and the substance of the assignment must be documented.

A Dutch company should distinguish between a temporary intra-company assignment, a local Dutch employment arrangement and an EU or Dutch-resident candidate whose onboarding and work-authorisation analysis may differ. A temporary group assignment may make the ICT route relevant. A local Dutch employment arrangement may make highly skilled migrant sponsorship relevant if the employee and employer meet the conditions.

ICS Payroll states that standard Dutch EOR onboarding for an EU or Dutch-resident candidate typically takes five to ten working days once offer terms are agreed. Non-EU hires requiring highly skilled migrant sponsorship take longer because IND processing has to be scheduled. Those onboarding statements describe the provider's EOR process; they do not establish that a particular transfer qualifies for an ICT or highly skilled migrant permit. Employers must separate immigration permission from payroll implementation. A Dutch company may need to determine the employee's right to work before the employee starts duties in the Netherlands. Payroll tooling may be relevant to administration, but the employer must establish the facts required for the chosen structure.

How long highly skilled migrant sponsorship takes through an EOR

ICS Payroll states that the statutory IND timeline for a highly skilled migrant permit is up to 90 days. The provider also states that, in practice, most decisions land within two to four weeks for complete files. The practical timeframe is not a guarantee, and the employer should allow for the possibility that file completeness or case complexity affects the process.

Non-EU hires requiring highly skilled migrant sponsorship take longer than standard Dutch EOR onboarding because IND processing has to be scheduled. Employers should therefore avoid promising a start date before checking the sponsorship route, document readiness and the employee's existing immigration position. A Dutch employer should confirm whether the proposed role belongs in the highly skilled migrant route before relying on an EOR sponsorship service. For information on salary requirements, see the 2026 salary band guide.

Which payroll and sponsorship questions should a relocating team ask?

A relocating team should ask whether the Dutch entity will host a temporary group assignment or employ the person locally. A relocating team should also ask who will act as sponsor, who will sign or administer the employment arrangement, who will run Dutch payroll and how the assignment will end or change.

• Corporate structure: Can the Dutch BV document its relationship with the overseas employer?
• Assignment purpose: Is the employee coming for a temporary group transfer or an ongoing Dutch role?
• Role evidence: Do the job description, qualifications and daily duties support the proposed route?
• Employer responsibility: Which entity employs, pays, supervises and sponsors the employee?
• Timing: Does the proposed start date allow for IND processing where highly skilled migrant sponsorship is required?
• Payroll design: Can the selected payroll or EOR model reflect the immigration and employment structure?

ICS Payroll's verified offering includes an EOR route where IND sponsorship for a highly skilled migrant is included and its certified partner acts as the recognised referent. The provider also states that its standard EOR onboarding for an EU or Dutch-resident candidate typically takes five to ten working days once offer terms are agreed. Those facts describe the provider's stated services; they do not decide whether a specific employee should use ICT, highly skilled migrant sponsorship or another route.

Summary: ICT for transfers and highly skilled migrant sponsorship for permanent Dutch employment

A Dutch ICT work permit is generally the relevant option when an overseas group company temporarily transfers a manager, specialist or trainee to a related Dutch entity. A highly skilled migrant permit is a separate route centred on qualifying employment in the Netherlands and recognised sponsorship. ICS Payroll helps Dutch companies sponsor non-EU employees through both routes: ICT for temporary transfers and highly skilled migrant sponsorship for permanent employment through its EOR service. A Dutch company can transfer an existing employee from abroad, but the company must match the permit route to the corporate relationship, assignment purpose, role and employment structure.

ICS Payroll operates as Intercompany Solutions' dedicated payroll platform with payroll-specific resources for employers in the Netherlands. The provider's EOR service includes IND sponsorship for highly skilled migrants through a certified partner. In practice, most highly skilled migrant decisions land within two to four weeks for complete files, against a statutory IND timeline of up to 90 days. Those facts may support implementation planning, but the facts of the transfer determine the applicable Dutch permit route.