Netherlands IND Salary Proof Rules for Recognized Sponsors

Key Take aways for IND Compliance

Recognized sponsors must keep proof that every month’s salary for Highly Skilled Migrant (HSM) and EU Blue Card holders is paid into a bank account in the employee’s own name.

Simple, acceptable evidence includes your company’s bank statement or a batch-payment overview that clearly shows the transfer to the named employee account.

All records must be kept for five full years after your company stops being the sponsor.

This rule strengthens IND oversight and helps protect both your sponsor status and your employees’ residence permits.

Easy payroll checks now prevent costly compliance issues later.

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Recognized sponsors in the Netherlands must retain documents proving that salaries for Highly Skilled Migrant and EU Blue Card holders are paid each month into a payment account in the employee’s own name. The official IND requirement (updated January 2026) accepts a business-bank-account statement or batch-payment overview that explicitly shows the deposit to the named employee. Keep these records for five years after sponsorship ends, and make them available on request.

Why This IND Compliance Update Matters for Global HR Teams

If your organisation holds recognised-sponsor status for work-related residence permits, you already manage employment contracts, payslips and salary-threshold checks. The IND has now clarified the next layer of proof: actual receipt of funds by the employee.

On the official obligations page, the IND states for highly skilled migrants and EU Blue Card holders:

“Documents showing the employee has received the salary every month. For example, a statement from your business bank account or an overview of a batch payment. These documents must show that the salary was deposited into a payment account in the name of the employee.”

This requirement sits alongside the existing duty to keep the employment contract (showing salary amount and payment timing) and payslips or specifications.

Who Is Affected?

All recognised sponsors employing Highly Skilled Migrants (HSM).
All recognised sponsors employing EU Blue Card holders.
The same standard applies to other paid-employment categories, but the IND highlights HSM and Blue Card because these are the most common routes for international talent.

What Exactly Must You Retain?

Employment contract or appointment decision – must state the salary amount and when it is paid.
Payslips or salary specifications – one per month.
Proof of actual transfer – bank statement or batch-payment file that shows:
- Date of payment
- Amount
- Recipient’s full name
- Recipient’s bank-account number (in the employee’s name)

A screenshot from online banking or an exported CSV from your payroll provider is sufficient, provided the three data points above are clearly visible.

Retention Period and IND Access

Keep every set of records for five years after your company is no longer the employee’s recognised sponsor. The IND may request these documents at any time during an audit or random check. Failure to produce them can result in:

Administrative fines
Temporary or permanent loss of recognised-sponsor status
Complications or revocation of existing employee permits

Practical Steps for HR and Global Mobility Teams

Update your payroll checklist to flag HSM and Blue Card employees automatically.
Store payment proofs in a secure, searchable digital archive (cloud folder or compliance platform) with clear naming convention: EmployeeID_YYYY-MM_SalaryProof.pdf.
Run a quarterly spot-check on a sample of active HSM/Blue Card files to confirm the named-account rule is met.
When an employee leaves or changes sponsor, archive the full five-year set immediately.

Recognised sponsors who already use automated payroll providers (SEPA batch files with full recipient details) usually meet the requirement with almost zero extra effort.

How Jobbatical Supports IND-Compliant Hiring in the Netherlands

Our platform handles sponsor notifications, document collection and audit-ready archiving for HSM and Blue Card placements. We embed the latest IND obligations directly into our workflows so your team never misses a salary-proof deadline.

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Frequently Asked Questions (FAQ)

Does this salary-payment-proof rule apply only to new permits or to existing HSM and Blue Card holders as well?

It applies to all active and future sponsorships. Employers that are already recognised sponsors must ensure ongoing monthly proof of salary payments for every Highly Skilled Migrant (HSM) and EU Blue Card employee from the date the obligation comes into force. This is not limited to newly issued permits.

Is a payslip alone enough, or do I really need the bank statement?

A payslip alone is no longer sufficient. While a payslip shows the calculated salary, the IND requires proof that the salary was actually paid. A bank statement or a batch-payment overview showing the transfer is mandatory in addition to the payslip.

Can the employee’s salary be paid to a joint account or a company account?

No. The documents must show that the salary was deposited into “a payment account in the name of the employee.” Joint accounts may only be accepted if the employee is the sole or primary named account holder and the statement clearly identifies the transfer as salary. Payments to company or third-party accounts are not acceptable.

How long after the employee leaves the Netherlands must I still keep the records?

Salary payment records must be retained for five years after your company ceases to be a recognised sponsor. This applies regardless of whether the employee remains in the Netherlands or returns to their home country.

Where can I find the official wording?

The official wording is published on the IND website under the obligations of sponsors and recognised sponsors. The guidance was last updated on 28 January 2026 and should be monitored regularly for changes.

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