If you’re facing staff shortages, you may choose to hire (additional) temporary workers. In that case, the rules of the Chain Liability Act (WKa) apply. Do you want to be protected from liability for payroll taxes, social security contributions, and (in some cases) VAT in the future? Then simply depositing an amount into the g-account is not enough. After all, you must also comply with the rules for indemnifying deposits. Only then can you be certain that you will not be held liable under the WKa retroactively.
When working with subcontractors or staffing agencies, there is a risk of being held liable for unpaid payroll taxes and VAT. To mitigate this risk, measures can be taken under the WKa. These include:
The 2004 Implementation Regulation on Hiring Companies, Chain, and Client Liability sets out the rules that must be followed to make indemnified deposits into a G-account. “Indemnifying” means that you cannot be held liable by the Tax Authority afterward, even if the lender has not fulfilled its obligations. The measures that must be taken:
The invoice must comply with the requirements of Article 35a of the 1968 Sales Tax Act. The invoice must also include the G-account number and the number or reference of the agreement, the period or periods during which the service or services were performed, and the names or references of the project on which work was performed. Also, pay close attention to whether or not the VAT has been reverse-charged (this is relevant for determining which payment percentage applies and for any additional information required on the invoice). See also our previous article on the VAT reverse-charge mechanism.
When making payments to both the regular account and the G-account, the invoice number and any other identifying information from the invoice must be included so that it is clear what the payment refers to.
The hirer must keep track of how many hours each worker has worked, on which days, and at what times. Even if travel time is paid, it must be recorded. After all, a WKa risk is incurred for every hour worked. The days and working hours (evening/night) are relevant for calculating wages, which in turn affects the amount of the WKa risk (payroll tax liability).
When registering individuals, it is first and foremost very important that the hiring company verifies for itself that the person is authorized to work in the Netherlands. The identity of the temporary employee must be verifiable, and there must be a procedure in place that clearly outlines how the employee’s identity is verified. You must verify the identity yourself; having a third party do this can entail enormous risks. This can be done using a completed “Personal Data Recording” form from the Tax and Customs Administration. For identification and verification, you may follow the step-by-step plan provided by the Inspectorate SZW. In addition, it is also important that you are certain the person listed in your records is actually the person working for you.
Starting this year, it is possible to take the NEN4400-1: Basis for SNA Quality Mark training course through NEN. The training provides insight into the legal framework for “labor-related obligations”—in other words, the most important foundation for obtaining and maintaining your NEN certification. The legal framework for “labor obligations” can be divided into four main topics. These main topics also serve as the building blocks of the training:
Topic 1: Fundamentals of the Chain and Hiring Liability Act (WKa)
Topic 2: Minimum Wage and Minimum Vacation Allowance Act (WML) and minimum vacation days
Topic 3: The use of self-employed individuals within the framework of the standard (intermediation and mediation) and the prevention of sham arrangements
Topic 4: Collective Bargaining Agreement (CBA) Law and the General Terms and Conditions of Employment Act (AVV); what about the hirer’s remuneration?
Click here for more information and to register.
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There’s a lot involved before, during, and after an SNA inspection. It’s (often) an intense day, both for our clients and our inspectors. We’d like to give you a glimpse into the process before and after the inspection.
An inspection can be an exciting time for a company. Especially if it is a first inspection. By being clear and transparent, we as an inspection body can hopefully relieve some of that tension. Therefore, in this article you will read the answers to the five most frequently asked questions to our NEN 4400-1 inspectors.
Suppose you have an inspection performed for the SNA hallmark. Within four weeks of the inspection, you receive the inspection report containing the assessment. There are then three possible outcomes: 1. No deviations have been found. The company satisfactorily meets the requirements of the hallmark and receives a positive assessment. 2. One or more minor non-conformities or remarks have been found. These must be repaired before the next inspection, but for the time being the company sufficiently complies with the requirements of the SNA hallmark. In certain cases, restoration must be demonstrated in the interim. 3. One or more major non-conformities have been identified. The company does not meet the requirements of the SNA hallmark.
With the introduction of the Law on the Admission of Workers made Available (WTTA), the playing field for suppliers of labor changes fundamentally. From 2027, organizations that make labor available may only do so with a valid authorization. Without authorization, the right to perform these activities will expire.
As of January 1, 2026, several changes within the SNA scheme came into effect simultaneously. We can well imagine that it is not always easy to keep an overview, due to the amount of changes and the many reports about them. For that reason, we have listed the most important changes in the SNA schedule for you below.
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