What is NEN 4400?
Within the NEN 4400 you have two standards: NEN 4400-1 & NEN 4400-2
NEN 4400-1
NEN 4400-1 is a national standard that set requirements for temporary work businesses and contractors of work, including subcontractors. These companies have their registered office in the Netherlands with respect to:
- the payment of taxes
- payment of social insurance contributions
- The legitimacy of employment in the Netherlands.
The aim of the standard is to limit the risk of recovery and penalties for employers from the Dutch Tax and Customs Administration (and other government agencies).
NEN 4400-2
NEN 4400-2 has been developed for companies that have their registered office outside the Netherlands. This standard includes requirements for checking and assessing any company having its registered office outside the Netherlands. And is a company that provides workers for the purpose of working under the supervision or direction of a third party. Also for testing and assessing any contractor or subcontractor having its registered office outside the Netherlands in order to determine that they are organised in such a way that it may be safely assumed that obligations from employment are complied with.
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