Enforcement of false security from 2025
In 2016, the Deregulation Assessment of Employment Relationships Act (Wet DBA) was introduced to prevent bogus self-employment. This act caused a great deal of unrest and discussion from the start. That is why clients and self-employed persons were given a transitional period, the so-called enforcement moratorium. This moratorium means that the Tax and Customs Administration will not impose payroll taxes or fines for incorrect qualifications of employment relationships, except in the case of malice or after an instruction.
The enforcement moratorium will end on 1 January 2025. According to the Tax and Customs Administration, this change will not have a major impact on the way enforcement is carried out. Enforcement is already taking place, but with the option to first issue an instruction and offer a reasonable period to adjust the employment relationship.
After 1 January 2025, this option will lapse and the Tax Authorities will enforce immediately (retroactively to 1 January 2025). Because no corrections or additional assessments will be made further back than 1 January 2025, the Tax Authorities will not impose corrections or additional assessments for the maximum statutory term of 5 years until 2030, with the exception of situations of malicious intent or after an instruction.
Future of model agreements
The Tax Authorities are currently investigating the future of model agreements and are expected to announce more details in September or October. Because both the Tax Authorities and VWS indicate that they want to prevent unrest and attach importance to continuity of care, we expect that the model agreements can still be used after 1 January 2025. The following conditions are important in this regard:
- work in accordance with the facts and circumstances in the model agreement to qualify it as ‘outside employment relationship’. The Tax Authorities assess the actual way of working.
- Before January 2025, check whether the implementation of the agreement is in accordance with the agreements, use the correct version and ensure that no rules or obligations are imposed that actually only apply to employees.
We are currently working on a checklist to support you in checking the model agreements. In addition, follow the latest developments in this area and regularly evaluate whether you can continue your cooperation under the current conditions.
No model agreements for support staff
There are no approved model agreements for support staff. We advise you not to work with support staff in a self-employed construction.
Continuity of care
In the context of continuity of care, we are currently exploring, together with the Tax Authorities and VWS, how healthcare professionals can continue to work as self-employed persons after 2025. This summer we will discuss various cases. As soon as we know more about this, we will of course inform you.
Wet VBar
At the moment, work is also being done on the Clarification of the Assessment of Employment Relationships and Legal Presumption Act (Wet Vbar). The aim is to create clear rules that make it clear whether someone is an employee or a self-employed person. The bill is currently being processed by the Council of State and, if everything goes according to plan, can come into effect on 1 January 2026 at the earliest. Until then, the current legislation, Article 7:610 BW, will remain in force. This means that the Tax and Customs Administration will assess the employment relationship in accordance with the rules for employment contracts. In making this assessment, the Tax and Customs Administration will specifically look at the aspect of authority, such as whether there are internal rules that apply to all employees.
Do you have any questions? Please contact our Member Service via [email protected] (note: this is a new, temporary email address!) or 030 60 76 380.
