Strategic personnel matters
Staff are at the heart of every educational institution. They also represent the largest single item in the budget. Personnel matters therefore have a direct bearing on both educational continuity and financial stability. Boards and policymakers must make decisions that are legally defensible and, at the same time, workable in practice. This is no easy task: legislation and regulation are growing more complex and are subject to constant change.
Payroll arrangements and flexible staffing in education
Many educational institutions already draw on a flexible workforce comprising self-employed professionals, agency workers and seconded staff. The question is how this can best be structured. Several issues are relevant in this context:
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The DBA Act. This Act determines when a person is genuinely working as a self-employed professional, or when the arrangement constitutes, in substance, an employment relationship.
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Hirer's liability. Where an educational institution engages staff through a temporary employment agency or payroll company, it may be held liable for unpaid payroll taxes and VAT.
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CLA compliance. Engaged workers are frequently entitled to the terms and conditions set out in the hirer's collective labour agreement, including remuneration and applicable allowances.
This issue is currently attracting considerable political attention. Since 1 January 2025, the Tax and Customs Administration has resumed enforcement of the DBA Act, with the education sector identified as one of its priority areas. During 2026, a transitional approach applies, with advance warnings issued before formal action is taken. Additional assessments remain possible, however, and may be backdated to 2025. For educational institutions, this means that the structure of their flexible workforce will remain under close scrutiny for the foreseeable future.
Workload and psychological safety
Workload in the education sector is a pressing concern. Under their duty of care, employers are expected to take concrete and demonstrable steps to manage workload. This begins with identifying early warning signs and taking corrective action in good time. The issue is appearing with increasing frequency in case law, with courts focusing in particular on wether the employer had actually taken meaningful steps.
Social safety in the workplace also warrants attention. It is a governance responsibility, and the Inspectorate of Education oversees it. Are reports followed up adequately? Does the board intervene where necessary? Do staff and students feel free to raise concerns? A written protocol alone is not enough. Effective reporting channels, visible follow-up and a culture that makes room for open dialogue together make the difference.
Whistleblower procedure for educational institutions
Since the entry into force of the Whistleblower Protection Act (Wet bescherming klokkenluiders), an independent reporting procedure has been mandatory for educational institutions with fifty or more employees. The procedure enables staff to report suspected wrongdoing safely and confidentially. The Act imposes strict requirements on the reporting process:
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There must be clear arrangements regarding who receives and investigates reports.
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The reporting person must receive feedback within prescribed time limits.
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The confidentiality of the reporting person must be guaranteed.
A central element of the Act is the prohibition on detriment. A reporting person must not suffer any disadvantage, in any form, as a consequence of having made a report. The Act protects a broad range of individuals. In addition to permanent employees, this includes agency workers, interns, volunteers, job applicants and former employees. Colleagues or confidential advisers who support the reporting person are also protected.
A well-designed reporting process gives staff the confidence to raise concerns and contributes to a safe working culture.
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