The draft bill on the minimum tariff for the self-employed (with no employees) and on self-employed status statements was published on 28 October 2019: the Minimum Remuneration for the Self-employed and Self-employed Status Statement Act [Wet minimumbeloning zelfstandigen en zelfstandigenverklaring]. This covers two of the set of proposals that the government has announced to replace the Assessment of Employment Relationships Deregulation Act (Wet DBA)
The minimum hourly tariff of EUR 16, announced previously, is targeting the lower end of the self-employed market. The tariff is designed to prevent self-employed people from working at a rate that makes it impossible to make ends meet. The minimum tariff applies to both business and private customers. It applies to all the time spent by a self-employed individual on a project. It also takes into account that on average a third of time is spent on other work (such as bookkeeping). The tariff excludes direct costs for a job (e.g. materials).
Self-employed status statement
The self-employed status statement is intended for those self-employed individuals who work for more than EUR 75 per hour. This group is given the option to use a self-employed status statement. Subject to certain conditions, this statement offers an assurance that the contractor can undertake the job in a self-employed capacity, so that their principals are exempted from wages tax, some aspects of labour law, pension obligations and collective labour agreement (CAO) provisions for employees. This exemption will also remain in force if it turns out, after the event, that the contractor should actually be deemed to be an employee.
Registration with the Chamber of Commerce is a prerequisite for using the self-employed status statement.
The Ministry of Social Affairs & Employment initiated this consultation on 28 October 2019. Interested parties may respond up until 9 December 2019. The measures should come into force with effect from 1 January 2021.