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SNA audit as of Jan. 1, 2026: what will change in standard requirement 5.8?

As of January 1, 2026, the way in which the application of relevant (collective) wages is inspected within the SNA hallmark will change. This change follows directly from the transition from equal pay to equivalent pay for temporary workers as of January 1, 2026.

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As of January 1, 2026, the way in which the application of relevant (collective) wages is checked within the SNA quality mark will change. This change follows directly from the transition from equal pay to equivalent pay for temporary workers as of January 1, 2026.

This has consequences for the interpretation and testing of SNA standard requirement 5.8 (Requirements relating to CAO wages). In this article you will read how inspection bodies will test standard requirement 5.8 starting in 2026 and what you should consider.

The change described specifically pertains to spot checks conducted in 2026 and thus has an inspection period in 2026.

SNA standard requirement 5.8: core of the obligation

Standard requirement 5.8 states that your company must ensure that a procedure is established, in place and maintained to apply relevant (collective bargaining) wages.
Inspectors test on three related components:

  1. The call-out process
  2. The wage payment based on the call-out process
  3. The confirmation to the temporary worker

We explain these components below.

SNA standard requirement 5.8: core of the obligation

  1. 1.

    The call-out process: focus of the audit

    In the first period, the SNA audit focuses primarily on the solicitation process between the company and the hirer. This process forms the basis for rewarding temporary workers at least equally or - where applicable - equivalently. As of 2026, the process is formally embedded in the SNA Standards Manual through an interpretation report.

    The procedure must ensure that at least the following elements are requested from the hirer:

    1. The job classification and step according to the remuneration scheme of the hirer.

    2. The applicable period wage within the scale

    3. The applicable working time reduction (possibly to be compensated in cash)

    4. The normal working hours at the hirer

    5. Any allowances for irregular work or (physically) stressful circumstances

    6. Initial wage increases: timing and extent equal to those at the hirer

    7. Expense allowances, to the extent they can be paid net

    8. Periodicals: amount and time as determined at the hirer

    9. Compensation for travel hours and travel time (unless already designated as hours worked)

    10. Lump sum payments, regardless of purpose or reason

    11. Home work allowances, where the non-statutory exempt portion is paid gross

    This information must be traceable to the hirer and recorded in the company's records.

    With this question, the SNA audit is explicitly in line with the standards framework of the Wtta. The NAU (Nederlandse Autoriteit Uitleenmarkt) is currently investigating whether year-end bonus, vacation days and vacation allowance will be added to the above eleven elements. Presumably, the home working allowance element will be dropped. As soon as there is clarity on this, an update will follow on this article.

  2. 2.

    Wage payment based on the call-out process

    After reviewing the solicitation process, the inspector verifies that the established procedure works in practice.
    The introduction of equivalent pay changes the interpretation of norm requirement 5.8. The sample looks specifically at two wage elements within this norm requirement:

    1. The gross wage

    2. The initial wage increase

    The inspector tests whether the gross hourly wage and initial wage increase of the temporary worker match the information requested from the hirer. If this is the case, this part of this standard requirement is sufficiently demonstrated. The actual payment is always tested under standard requirement 5.3.b.

    Deviation within equivalent remuneration

    Does the company opt for a different gross wage or wage increase? This is allowed within the framework of equivalent pay, but then the inspector assesses the compensation received by the temporary worker. The following applies here:

    No perfectly conclusive arithmetic is required

    However, it must be made plausible that the compensation:

    - actually exists;

    - Is applicable;

    - works in practice;

    - reasonably reflects the difference from equal pay.

    When non-objectively assessable entitlements are used, a plausibility test applies. The company must then show that this compensation is demonstrably secured and actually granted to the temporary worker.

  3. 3.

    Confirmation to the temporary worker

    Finally, the test is whether the temporary worker is informed promptly and correctly. The procedure must stipulate that the employer confirms the following information to the employee before the start of each posting (if applicable):

    1. The expected commencement date

    2. The name and contact details of the hirer, including any contact person and work address (to the extent possible

    3. The job title and - if available - the job title according to the hirer's remuneration scheme

    4. If applicable, the probable end date of the posting

    These requirements are also in line with the existing standards framework of the Wtta.

What does this mean for your organization?

The change effective January 1, 2026 requires:

  • a carefully designed and documented solicitation process;
  • clear choices and substantiation when applying equivalent compensation;
  • demonstrable assurance of compensation;
  • transparent communication towards temporary workers.

Companies that anticipate this in good time will significantly reduce the risk of deviations during the SNA audit.

Coulance?

It is currently being investigated whether, from the beginning of 2026 until May 1, 2026 at the latest, leniency will be applied to any deviations found. In that case, a nonconformity to standard requirement 5.8 will not result in an additional follow-up inspection after three months, but the remediation will be assessed during the next regular inspection after six months. At the time of writing this article, no final decision has been made on this matter.

Questions or need support?

Do you have questions or want to make sure your practices meet the new requirements? We're ready to help. Contact us and find out how we can support your organization with SNA inspections and WTTA issues. Together, we'll make sure you're fully prepared for 2026.

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