StiPP audits have revealed that temporary workers’ pension history is not always recorded correctly. As a result, employers face an increased risk of being required to make corrections due to insufficient pension contributions.
StiPP has developed two step-by-step plans for new and current employees to assist in the accurate processing of temporary workers’ pension history. In this way, StiPP reduces the risk of mandatory corrections for employers.
Through risk-based and random audits, StiPP can verify whether employees are enrolled in the (correct) pension plan. Naturally, this takes fallback rules into account. If discrepancies are identified for the period up through 2022, the employer is first given the opportunity to demonstrate corrective action without incurring additional costs (fines or ex officio notices).
If no corrective action is demonstrated, this may result in additional pension audits by the Foundation for Compliance with the Collective Bargaining Agreement for Temporary Workers (SNCU). These audits incur costs.
For audits conducted on or after January 1, 2023, as an inspection agency commissioned by StiPP and SNCU, we are required to calculate and report an ex officio liability if we determine during the audit that the pension history has not been correctly accounted for.
Sources:
Contact our specialist
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.
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.
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.
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.
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 tax, 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.
With the amendment to the SNA Quality Mark NEN 4400-1 standard section 4.2.5.3 “Outsourcing work or assigning an assignment to a self-employed individual,” we are increasingly being asked: what type of agreement should we enter into with the self-employed individual? Of course, it’s not up to us to determine which agreement is best to enter into with the self-employed individual in question, as this can vary depending on the situation. This short article provides an overview of several well-known general model agreements and the associated rules. The rules are particularly important for the control measures that need to be taken, because if the rules are not followed, no indemnification can be obtained against additional payroll tax assessments.
Stay up to date on the latest news, exclusive updates, and valuable insights.
