As of Jan. 1, 2026, several changes have come into effect simultaneously within the SNA schedule. We can well imagine that, due to the amount of changes and the many reports about them, it is not always easy to keep an overview. For that reason we have listed the most important changes in the SNA schedule for you below.
These changes are set out in the updated SNA Standards Manual version 26.01 and are intended to bring the standards more in line with current laws and regulations and practice. The handbook is available via: SNA HANDBOOK
Most important changes in the NEN 4400-1 and NEN 4400-2 standards frameworks
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1.
Changed SBI codes for registration with the Chamber of Commerce
With adaptation report 2025-009, the Standard Industrial Classification (SBI) codes in standard point 4.1.a.4 have been brought into line with the amended SBI overview of the Chamber of Commerce. Among other things, SBI code 7830 (Payrolling) has been dropped as a result. This code now falls under SBI code 78201 Activities of temporary employment agencies.
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2.
Austerity regulation ETK
As a result of the scaling back of the extraterritorial cost of living scheme (ETK scheme), additional living expenses, including gas, water, electricity and other utilities, can no longer be reimbursed tax-free as of January 1, 2026. Due to this change, Interpretation Report 2023-014 has been updated; version "c" has been incorporated into the SNA Standards Manual.
For more information, please refer to our news release "Austerity of ET Regulation." -
3.
Verification procedure relevant CLA wages
With Interpretation Report 2025-011 (NEN 4400-1) and 2025-016-2 (NEN 4400-2) an important change has been implemented for hirers of personnel. This change concerns the verification procedure on relevant CAO wages.
More and detailed information about this can be found in our news item "SNA verification as of January 1, 2026: what changes in standard requirement 5.8?".
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4.
Delete mediation standard points from existing modules
With the introduction of Module 4 (Mediation), the norm points related to mediation have been removed from Module 2 Provision of Labor and Module 3 Contracting of Work. This is recorded in adaptation reports 2025-006 and 2025-007 (NEN 4400-1) and 2025-014-2 and 2025-015-2 (NEN 4400-2).
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5.
Introduction modules intermediary services ZZP
The SNA standard has been expanded with two new modules in the field of intermediary services for self-employed persons:
- Module 4: Mediation ZZP
- Module 5: Intervention ZZPMore and detailed information about this expansion can be found in our news release "SNA seal of approval expands with two modules for zzp service provision."
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6.
Repeal outdated adjustment reports due to introduction of revised NEN 4400-2 standard
With the entry into force of the revised NEN 4400-2:2025 standard, important substantive changes have been made within the SNA scheme. In our earlier article ''New version NEN 4400-2 effective January 1, 2026'' we have extensively discussed this revision and the most important consequences for practice. One of the immediate consequences of this new standard is the withdrawal of a number of outdated adjustment reports, as these have now been fully incorporated into the revised standard.
These are the following reports:
Adaptation Report 2018-232-2
Adjustment report 2018-241-2a
Adjustment report 2018-242-2
Adjustment Report 2018-243-2
Adjustment Report 2019-233-2a
Adjustment Report 2019-245-2a
Adjustment Report 2019-252-2
Adjustment Report 2019-253-2
Adjustment Report 2019-254-2
Adjustment Report 2019-259-2
Adjustment Report 2020-264-2
Adjustment Report 2020-267-2
Adjustment Report 2021-269-2
Adjustment Report 2021-272-2
Adjustment Report 2021-274-2
Adjustment Report 2022-276-2
Adjustment Report 2022-278-2
Adjustment Report 2022-279-2
Adjustment Report 2022-280-2
Adjustment Report 2022-282-2
Adjustment Report 2023-286-2
Adjustment Report 2024-003-2
Adjustment Report 2024-004-2
What does this mean for you?
These changes ensure that the SNA scheme remains in line with current legislation and practice. Organizations are advised to carefully review the new standards and associated reports to ensure they remain in compliance with applicable requirements as of Jan. 1, 2026.
For questions or support in implementing these changes, please contact Normec VRO.
We will be happy to guide you through a smooth transition to the new standards.
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