Employers under the ABU collective labour agreement: pay attention to equivalent employment conditions for agency workers
Publication date: 21 May 2026
As of 1 January 2026, the new ABU collective labour agreement for agency workers has come into effect. One of the most significant changes is the introduction of the principle of equivalent employment conditions. This marks an important step towards further aligning the position of agency workers with that of permanent employees.
What does the principle of equivalent employment conditions entail?
The traditional system of hirer-based remuneration (inlenersbeloning), which was based on a limited number of pay elements, has been abolished. Instead, agency workers are entitled to an overall employment conditions package that is at least equivalent in value to that of employees in a comparable position at the hiring company.
Importantly, this concerns the total package rather than identical individual components. Employers and staffing agencies may differ in the structure of the package, provided that the overall value is equivalent. This package includes all employment conditions, such as salary, allowances, leave, reimbursements and training, as well as pension and even the early retirement scheme (RVU threshold exemption). Pension is considered a separate employment condition and must be compensated if it is less favourable.
In addition, as of 2026, a renewed pension scheme for agency workers applies, featuring higher contributions and accrual from the first working day, contributing to further alignment with regular employees.
What should employers pay attention to?
For employers and hirers, the new rules introduce several obligations:
- Full insight into employment conditions: all (including secondary) employment conditions within the organisation must be mapped;
- Transparency towards the staffing agency: this information must be shared in a timely and complete manner;
- Continuous updates: any changes in employment conditions must be communicated immediately;
- Cost impact: due to, among other things, pension and broader conditions, the use of agency workers may become more expensive;
- Complexity of valuation: determining ‘equivalence’ requires an integrated assessment of the total package.
There are clear rules for pension comparison, which go beyond simply comparing contribution percentages.
Relevance for M&A practice
The new system makes the employment conditions of agency workers an explicit point of attention in transactions. The obligation of equivalent employment conditions, including pensions, can have a material impact on cost structures, compliance, and risks within companies that use flexible labour. For advisors, this means that due diligence should specifically assess:
- whether the correct employment conditions have been applied;
- whether full information exchange with staffing agencies has taken place;
- and whether any financial adjustments (for example for pensions) have been incorporated.
