What is NEN 4400? Certificate required for payroll administration in the Netherlands.
Article ID: 241 | Last Updated: Thu, Jun 14, 2012 at 12:00 PM
NEN 4400-1 is a national standard that sets requirements for temporary work businesses and contractors of work, including subcontractors, that have their registered office in the Netherlands with respect to the payment of taxes and social insurance contributions and 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 authorities and other government agencies.
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 that provides workers for the purpose of working under the supervision or direction of a third party and 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.
Conformity with the standard Inspection body
In order to be able to determine whether a company satisfies the requirements of the standard (conformity), the company is checked and assessed by an accredited inspection body. The inspection body focuses on the following aspects during a conformity assessment (inspection):
Part A: The specifications for the company; the extent to which the company as an entity satisfies the minimum requirements set.
Part B: The specifications for the accounting records.
Part B.1: The specifications for the personnel administration: the extent to which the registration of commencement and termination of employment has been laid down correctly, fully and in a timely manner and recorded in the personnel administration.
Part B.2: The specifications for the payroll administration: the extent to which the payroll administration has been conducted correctly, fully and in a timely manner and can therefore be considered as reliable.
Part B.3: The specifications for the financial accounting records: the extent to which the financial accounting records have been kept correctly, fully and in a timely manner and the extent to which the ensuing obligations are complied with.
Part B.4: General requirements in specific situations.
When approved the company will receive a NEN 4400 certificate.