NEN 4400 for freelancers: which standard applies?
A self-employed person without staff (freelancer) does not need a NEN 4400 certificate themselves. The standard applies to companies that stand between freelancers and clients. According to the SNA page on the scheme , there is a separate SNA standard for intermediary services for freelancers (SNA-026, November 2025). That standard must be read together with NEN 4400-1 and NEN 4400-2.
The line between freelancer brokerage and labour hire determines which route you need. That line follows the actual situation, not only the contract. Read SNA-026 yourself for the exact rules. Also read the decision guide on the hub and NEN 4400-1 versus NEN 4400-2 for the standard part.
Last checked: 28 October 2026.
Which standard fits which situation?
| Your situation | Standard framework | What to look at |
|---|---|---|
| You broker or contract freelancers for clients | SNA-026, together with NEN 4400-1 or -2 | See the register: Intermediation and Intermediary contracting activities |
| You deploy your own employees with another party | NEN 4400-1 (Dutch company) | Staff, wages and administration |
| You deploy staff from abroad | NEN 4400-2 | As above, with a foreign registration |
| You are a freelancer working for a client | No NEN 4400 certificate, but false self-employment applies | Authority, supervision and substitution in practice |
When does the Wtta affect freelancers?
The Wtta covers the hiring out of employees. Anyone who makes employees available to another company needs approval. Advisers name direction and supervision by the client as the core criterion. Do not assume there is a separate exception for freelancers. Test your situation against the text of the law, or have a lawyer review it.
That criterion is not a formality. If the client in practice sets the way of working and supervises it, the Arbeidsinspectie (Netherlands Labour Authority) may see the arrangement as hiring out labour. If you are in doubt, use the decision tree on toelatinguitleenmarkt.nl and ask a specialist.
The contract does not always reflect reality. A self-employed person who works daily on a client’s instructions often no longer counts as “self-employed” in practice. Have the situation assessed by a specialist before you sign a contract.
A fictional example
Intermediary Vonk connects self-employed installers with construction companies. Vonk has no staff of its own. The installers sign the contract with the construction company themselves and decide their own way of working.
In that case, Vonk is an intermediary for freelancers and looks at SNA-026. If Vonk, however, employs the installers and directs them daily at construction companies, Vonk is hiring out staff. Then NEN 4400-1 and the Wtta are relevant. This example is fictional.
What do you record as a freelancer intermediary?
- Which freelancers have been deployed, and on the basis of which assignment.
- That the freelancer is responsible for carrying out the work.
- How the check on self-employment is recorded, for example a declaration and an interview.
- That the administration of assignments and payments reconciles.
Common mistakes
- Assuming a freelancer always falls outside the standard. The actual situation decides. See the callout above.
- Reading SNA-026 separately from NEN 4400. The standard must be read together with NEN 4400-1 or -2.
- Using a declaration for staff for freelancer intermediation. The module must fit the activity. See apply for an SNA certificate.
Frequently asked questions
Do I need an SNA certificate if I only broker freelancers?
That depends on your clients and your risk. SNA-026 has existed since November 2025. The register has the activities Intermediation and Intermediary contracting. A news item from Flexnieuws gives 1 January 2026 as the start of those modules. Ask an inspection body which activity fits your business.
As a freelancer, am I obliged to get a certificate myself?
No. The SNA certificate is a voluntary certificate for companies that make staff available, contract out work, or stand between freelancers and clients. In practice, you do need to work independently. That is a question of false self-employment, not of the certificate.
Does the Wtta also apply to hiring out freelancers?
That depends on the actual direction of the work. Secondment agencies fall under the Wtta. Whether a freelancer works under the direction and supervision of another company determines whether labour is being hired out. See Wtta and SNA.
Which questions do you ask before hiring a freelancer?
Ask five questions before you bring in a self-employed person, and record the answers:
- Who decides the way of working and the working hours?
- Does the self-employed person have several clients, and can they choose their own materials and workplace?
- Can the self-employed person arrange a substitute?
- Who pays the self-employed person, and on the basis of which rate or result?
- Do they have their own KvK registration and their own administration?
If the answers to the first two questions are “we”, and the self-employed person cannot arrange a substitute, the situation in practice is likely to resemble employment. In that case, it is sensible to get legal advice.
What should a contract with a freelancer intermediary include?
A good contract includes, at a minimum, the role of the intermediary, the role of the self-employed person and the role of the client. It describes who directs the work and who is responsible for carrying it out. It also sets out how the check on self-employment is arranged, and which documents are kept.
Note that the contract is only the starting point. The Arbeidsinspectie looks at the actual situation. A contract that says “self-employed” while the practice is different does not help you.
What does the Arbeidsinspectie do?
According to the government, the Nederlandse Arbeidsinspectie (Netherlands Labour Authority) begins enforcing the approval requirement on 1 January 2028. Whether it treats a freelance arrangement as hiring out labour depends on the practice. So record for each freelancer who gives instructions, which resources are used and how long the collaboration lasts.
Common mistakes in freelancer intermediation
- A declaration of self-employment as the only evidence. That document is not decisive if the practice is different.
- No record of instructions. If there are instructions, you need to know what they are and record them.
For choosing the standard part, see NEN 4400-1 versus NEN 4400-2.