The DBA law was introduced 8 years ago, but the tax authorities have not enforced it in all that time.
Employers support combating bogus self-employment. But they also agree that there is still too much uncertainty for the upcoming enforcement, as a tour of the NOS.
The conditions for those who must be employed are impossible to understand or implement, according to Rob Rommelse, director of Schoonmakend Nederland, among others, who told the broadcaster.
Various sectors also prefer to have people in employment. According to Theo van Uum of the Association for Disabled Care, employers are working hard to reduce the use of self-employed people.
Remko Berkel, director of BLOS childcare among others, would rather have people employed but cannot avoid freelancers due to the staff shortage. But ‘if you follow the law, you cannot possibly be a self-employed person in childcare’, according to Berkel.
NOS itself recently informed its freelancers that they will stop their current freelance contracts next summer due to the self-employed persons law, it reported. FDFreelancers will still be hired from then on, but the contracts will no longer be permitted in their current form.
Also read: Is a temporary worker still a temporary worker after 13 years of being hired in one go…?
When is there employment?
The central question in the DBA law is whether there is employment. As a client, you must determine together with your contractor whether he or she is carrying out an assignment as an employee. You can do this, for example, via the Webmodule Assessment Employment Relationship on ondernemersplein.kvk.nl.
Payroll has 3 characteristics:
- employer authority
- the obligation to provide (personal) labor
- a reward.
If all the characteristics are met, there is in any case a case of paid employment.
The most important question is whether there is a relationship of authority. There is often uncertainty about this. The following questions are important to ask yourself as a client:
- Can you determine how, when, where and with whom your contractor works on the assignment?
- Can you determine how many hours or days per week your contractor works on your assignment?
- If the contractor has to collaborate with others, can you interfere with that collaboration?
- If your contractor does the same work as your employees: can you give your contractor the same directions and instructions as your employees?
If the answer is ‘Yes’ 1 or more times, then this is a strong indication of a relationship of authority, according to the tax authorities.
Enter ZZP-proof 2025: Navigate effectively through the latest regulations regarding self-employed hiring
Are you an HR professional involved in hiring freelancers? Discover in this session during the day HR Day 2024 on October 1st how to get a grip on the legal and fiscal changes for ZZP’ers. Mr. Petra Kroon makes the complex regulations understandable and directly applicable for your daily practice. Seize this opportunity to make your organization ZZP-proof for 2025.
