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KEY TAKEAWAYS
- The IND is conducting unannounced spot audits on Recognized Sponsors in 2026 — your company could be next.
- 2026 HSM salary minimums are strictly enforced: €5,942/month (age 30+) and €4,357/month (under 30)
- Bank statements proving exact salary deposits are now mandatory — payslips alone are no longer enough.
- Failure to produce compliant records on demand can result in immediate sponsor status revocation.
- Getting audit-ready now protects your employees' permits and your ability to hire internationally
IND Is Showing Up Unannounced — Is Your HSM File Audit-Ready?
If your company is a Recognized Sponsor, pay attention. The IND (Immigration and Naturalisation Service) has ramped up unannounced spot audits in 2026 — and HSM compliance is the primary focus.
This isn't a future risk. Audits are happening now. Here's what your HR team needs to know immediately.
What IND Auditors Are Checking
When IND arrives, they want to see specific things — not general HR records. For every HSM and EU Blue Card holder your company sponsors, auditors will check:
- Monthly bank statements or batch payment overviews showing the exact salary was deposited into a bank account in the employee's own name
- Payslips — still required, but no longer sufficient on their own
- That salaries meet the 2026 IND minimums without exception
- All records are retained for 5 years after sponsorship ends
📌 Missing or incomplete records = grounds for sponsor revocation. There's no grace period during a spot audit.
IND auditors are checking Payslip versus bank statement as IND salary proof for HSM employees
2026 HSM Salary Thresholds — Non-Negotiable
2026 IND Minimum Gross Monthly Salaries for HSM
These apply to all active sponsored employees — not just new hires. If any of your employees' current salaries fall below these figures, you're already non-compliant. A salary that passed in 2025 may not qualify in 2026.
3 Things Your HR Team Should Do Right Now
For more on the new salary payment documentation requirements, see our detailed guide on IND salary proof obligations for Recognized Sponsors.
What's at Stake
Losing Recognized Sponsor status isn't just a legal headache. It means:
- Pending HSM applications freeze immediately
- Your current sponsored employees' residence permits are at risk
- Your ability to hire internationally is disrupted — possibly for months
The cost of fixing a compliance gap before an audit is a fraction of the damage after one. For a deeper look at your Netherlands Recognized Sponsor obligations and how to stay compliant, our team can walk you through a full review.
Disclaimer: Immigration rules change quite frequently; please verify with official sources or contact us for the latest info before making any decisions.
Frequently Asked Questions — IND Spot Audits for HSM Recognized Sponsors 2026
What triggers an IND spot audit on a Recognized Sponsor?
Audits can be triggered randomly, by employee complaints, tip-offs, or routine IND monitoring cycles. In 2026, the IND has significantly increased audit frequency as part of broader HSM scheme oversight. There is no guaranteed warning — audits can be unannounced.
Are payslips enough to prove salary compliance during an IND audit?
No. From January 1, 2026, payslips alone are no longer sufficient. You must also retain bank statements or batch payment overviews showing the salary was transferred to a bank account in the employee's own name each month.
What happens if your company fails an IND spot audit?
Consequences range from a written warning to immediate suspension or revocation of your Recognized Sponsor status. This would halt all pending HSM applications and put existing sponsored employees' residence permits at risk.
What are the 2026 HSM minimum salary thresholds in the Netherlands?
From January 1, 2026, the minimum gross monthly salary for HSM employees aged 30 and above is €5,942. For employees under 30, the threshold is €4,357. These figures exclude the mandatory 8% holiday allowance and are strictly enforced in audits.
How long must Recognized Sponsors retain salary payment records?
You must keep salary payment proof for five years after your company is no longer the employee's sponsor. The IND can request these records at any time — including during unannounced visits — so they must be immediately accessible.
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