The IND (Immigration and Naturalisation Service) administrative requirements for employers of European Blue Card holders and highly skilled migrants will be tightened effective January 1, 2026.

The IND wants to make it easier during checks and audits to verify whether salaries have actually been transferred to European Blue Card holders or highly skilled migrants each month.

Until this tightening, employers were only required to keep employee pay slips in their records. This requirement is now being expanded.

From January 1, 2026, employers must also include in their records a statement of the company’s bank account, showing that the salary has been credited to a bank account in the foreign national’s name.

Because many employers pay all employees’ salaries in batches, a summary of the batch payments can also be kept in the records.

The IND is making this adjustment because pays lips alone do not provide certainty about the actual payment of salaries and do not constitute proof of actual transfer.