Changes to NEN 4400-2 Standard and A1 Statements

With effect from 1 July 2023, there will be changes to the NEN 4400-2 standard concerning A1 certificates issued on the basis of Article 12 of European Regulation 883/2004 (visible on the document at 3.1). According to the European legislation, it is now forbidden to hire in and out employees using an A1 statement for posting. This restriction is now included in the NEN standard.

For foreign companies holding a NEN 4400-2 certificate, it is essential to ensure that employees with a 3.1 A1-statement for posting are not hired in and out by customers. To achieve this, a procedure must be established, implemented, and maintained to prevent such hiring practices.

The process involves exchanging information about the nature of services in the chain where the employees are active, such as subcontracting or hiring out employees. Only by doing so can it be confirmed that there is no hiring in and out of employees with A1-statements for posting.

Action Required

To comply with the updated NEN 4400-2 standard, you must create the necessary procedure. If you already have one in place, we’d be glad to discuss it further with you.

Tax Audits

We have noticed an increasing number of audits initiated by the Dutch tax office at our clients from various EU countries. These audits focus on Dutch wage taxes and the potential existence of a permanent establishment. It is crucial to be prepared for such audits to avoid additional tax assessments.

We offer assistance in preparing for these audits and conduct pre-audit checks with our clients from abroad. During these checks, we concentrate on various aspects, including Dutch and foreign pay slips, taxation of cars, additional payments and daily allowances, self-employed individuals, and the conditions of A1-statements, among others.

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