Prepare your organization in good time
As of July 1, 2025, significant changes will go into effect within the SNA scheme. These are laid down in the Standards Manual version 25.02 and include both adaptation reports and interpretation reports resulting from the update of standard NEN 4400-1:2023.
As a certified company, it is important that you understand and apply these changes on time. This way you are well prepared for the upcoming inspections. Normec VRO is happy to help you on your way. Read below the most important changes and what they mean for your organization.
Change reports
2025-002 - Clarification of identification details when deploying foreign workers
Organizations deploying workers from outside the EU, EEA or Switzerland must provide clearer evidence of the identification data provided to the hirer or client.
Note: Make sure you know exactly what data you are required to provide.
2025-003 - Changes to Annex C of NEN 4400-1:2023.
The performance of follow-up inspections has been modified. These changes clarify the procedure, both for inspectors and organizations.
Interpretation reports
2023-014b - New agreements on the ET scheme.
This report replaces version 2023-014a and is in line with the new covenant on the ET regulation (dated June 6, 2024) and the amended Collective Labor Agreement for Temporary Agency Workers as of January 1, 2025. An extra column has been added with possible exchange options. This is relevant for organizations to which this CLA applies and which make use of the ET scheme.
Important: The ET regulation may still be applied for a maximum of five years.
2023-015a - Application of high WW premium for overtime.
As of January 1, 2025, the high WW premium percentage will continue to apply to permanent contracts of 30 hours or less when the actual hours of work differ from the agreed hours. This version replaces Interpretation Report 2023-015.
2024-007 and 2025-004 - New requirements for zzp contracts.
Now that the tax authorities' enforcement moratorium has ended as of January 1, 2025, additional requirements have been included for the review of standard requirement 6.5 paragraphs a and e. This means that both the agreement with the client and the agreement with the self-employed worker must contain an objectively defined assignment.
2025-001 - New interpretation of mediation of self-employed persons
This report clarifies the definition of "mediation of a self-employed person" to avoid differences in interpretation during inspections.
What does objective delineation mean?
It must be recorded in writing what the self-employed person will do, within what framework, and what the expected result is. Two types of agreements are important here:
- Assignment agreement (Art. 7:400 BW).
Assignments without a material end product, such as advice, training, design. Objective demarcation may be demonstrable through, for example:
- an agreed start and end date of the assignment;
- a clear description of the work to be performed;
- a result obligation, such as a report or presentation.
- Contract for work (art. 7:750 BW)
Assignments in which a tangible product or work is delivered, such as construction, installations, material creations. The objective demarcation here is based on:
- a description of the tangible work;
- concrete delivery agreements (what is physically made or realized?).
Note: In both cases, the assignment must be verifiable and traceable. Inspectors will explicitly test for these substantive requirements. A general or vague assignment description is no longer sufficient.
Read more about delineating an assignment in this article.
What does this mean for your organization?
These changes may affect your processes, agreements and administrative obligations. We advise you to:
- check your processes against the new reports;
- update your documentation where necessary;
- talk to Normec VRO in time about the impact on your situation.
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