What is the PSO-Prestatieladder?
The PSO-Prestatieladder (Prestatieladder Socialer Ondernemen, Social Entrepreneurship Performance Ladder) is a Dutch quality mark that measures how much work an organisation offers people in a vulnerable position on the labour market. Think of people with a disability, people on social assistance (bijstand), or people on long-term unemployment benefit (WW). The method was developed by TNO and is managed by PSO-Nederland . The higher your level, the more you contribute compared with other companies of the same size.
Companies mainly obtain the PSO quality mark for tenders with social return. According to PSO-Nederland, many (semi-)public clients use the quality mark as a social procurement tool. The certificate can then count towards meeting the social return obligation. The rules differ per labour market region. Like the CO2-Prestatieladder, it is therefore mainly a tool for winning contracts.
In short: the PSO counts how many target group people work for you (direct) and how much you buy from other social enterprises (indirect). TNO compares that percentage with a norm for companies of your size.
The PSO-Prestatieladder in brief
| What is it? | A quality mark for socially responsible business: work for people who are far from the labour market |
| Method | TNO (PSO manual, version 2.6 from 1 October 2026) |
| Manager | Foundation PSO-Nederland (Stichting PSO-Nederland), which also awards the quality mark |
| Audit | By a certification body: DEKRA, DNV, Kiwa or Normec VRO |
| Levels | Aspirant status, Basic level, levels 1, 2 and 3, plus PSO 30+ |
| Validity | 2 years |
| Costs | Annual fee €550 to €6,560 plus one-off audit costs, see costs and application |
| For whom? | Organisations with at least 2 FTEs; for a level, also registered with the Chamber of Commerce (KvK) for at least 1 year |
How does the PSO-Prestatieladder work?
The PSO looks at the year before your application, the reference year. You count, in FTEs, how many people from the PSO target group worked for you. Someone on a Wajong benefit counts in full, and a level 2 BBL trainee (work-based vocational training) counts for half. You divide that weighted number by your total FTEs. That is your direct contribution.
You may also add your indirect contribution: purchasing from other PSO-certified companies or social workplaces. An ICT company with few suitable roles can therefore still reach a level, for example by buying in cleaning or catering from a social enterprise. At least 20% of the norm must come from your own organisation, however. The full calculation, with a worked example, is on PSO levels and calculation.
Alongside the figures, the auditor also tests qualitative requirements. Is the employee in suitable work? Is there guidance? Are performance conversations held?
Everything about the PSO-Prestatieladder
Below you will find the pages by question. Start with the levels if you want to know where you stand. Start with tenders if a client asks for social return. If your question is not listed, see the frequently asked questions.
From Aspirant to level 3, with a full worked example.
Levels and calculationHow the PSO meets your social return obligation.
PSO in tendersThe six steps in MijnPSO, annual fee and audit costs.
Applying and costsThe qualitative requirements per level, one by one.
PSO requirementsWhat the auditor checks and how the score is reached.
PSO auditThe checks for applicants, with examples.
Who is it for?A voluntary quality mark, but sometimes a requirement in tenders.
Is the PSO mandatory?Which year you count, and how employees who joined midway are counted.
Reference year and reference dateWho counts in your number of employees and FTEs, and who does not.
Company sizeSubsidiaries and groups in one PSO application.
Subsidiary entitiesThe action plan, with a fill-in template.
Aspirant statusRecertifying without a gap, and what a gap costs.
Renewing your certificateShort answers to the questions we see most often.
Frequently asked questionsPSO alongside other ladders and assessments
The PSO is one of the ladders clients use in tenders. The CO2-Prestatieladder rewards CO2 reduction, the Veiligheidsladder rewards safety awareness, and the PSO rewards work for vulnerable groups. If an international client asks about your social performance, it is often EcoVadis: an assessment that also covers labour and human rights, but has no PSO level.
Sources
- PSO-Nederland (manager of the quality mark)
- PSO manual version 2.6 (TNO, 1 October 2026)
- PIANOo - Social return (public procurement expertise centre)
- PSO-Nederland - Certification bodies