From leaked documents of the new Rutte III cabinet it appears that the – frequently criticized – model agreements from the 2016 Employment Relationships Derugulation Act (Wet deregulering beoordeling arbeidsrelaties / DBA) will be replaced by an employer’s declaration.
Through this employer’s declaration, when hiring self-employed persons, employers will be able to obtain clarity and certainty in advance. This declaration can be filled in via a web module.
Furthermore the definition of employer-employee relationship will be clarified so employers will have greater certainty that the person hired is actually considered to be a self-employed person. The employer stays directly responsible for the evaluation and monitoring of the collaboration with the self-employed person.
We will have to wait and see which criteria will be used to determine if the collaboration can be seen as an employment or an agreement to provide services. It is clear however that the Dutch tax authority (Belastingdienst) sees the first year after implementation of this new set-up as a transition period during which it will hold back on both control and sanctioning measures. Which penalty system will be applied afterwards is still unclear.
We will keep you informed about the further details of this new regulation!