Changes to the SNA schedule as of Jan. 1, 2025
As of Jan. 1, 2025, several changes will be made to the SNA Schedule. These changes, detailed in the updated Standards Handbook version 25.01, aim to adapt the standards to current laws and regulations.
Most important changes in NEN 4400-1 and NEN 4400-2
NEN 4400-1: Frequency reduction for fiscal unity sales tax
Interpretation report 2024-009 replaces previous interpretation report 2023-007. The new report provides clarification for companies that are part of a fiscal unity for sales tax. It describes the possibilities and conditions for qualifying for a reduction in audit frequency.
Adjustments due to introduction of statutory minimum hourly wage
With the amendment of the Minimum Wage and Minimum Holiday Allowance Act on January 1, 2024, the statutory minimum hourly wage was introduced. This replaces the former minimum daily, weekly and monthly wage. As a result, references to normal working hours in the standards will be removed as of Jan. 1, 2025, because control periods from that date will relate exclusively to periods after Jan. 1, 2024, making the old regulations irrelevant.
Adjustment reports 2024-004 and 2024-004-2 describe how these changes will be incorporated into both NEN 4400-1 and NEN 4400-2. In addition, the wording of various standard requirements will be adjusted to stay in line with the new legislation.
Repeal of obsolete interpretation reports
The following interpretation reports are withdrawn because they are no longer relevant under the new regulations:
NEN 4400-1
- Interpretation report 2023-006
- Interpretation report 2023-008
NEN 4400-2
- Interpretatierapport 2017-212-2
- Interpretatierapport 2017-216-2
These reports previously described how to deal with normal working hours. Now that the statutory minimum hourly wage has been introduced, this explanation has become redundant.
What does this mean for you?
The changes ensure that the SNA schedule is in line with current legislation and practice. Organizations are advised to carefully review the new standards and associated reports to meet the requirements as of Jan. 1, 2025. For questions or support in implementing these changes, please contact Normec VRO. We are ready to guide you through a smooth transition to the new standards.