Archive category: independent contractor

Newsflash! “Tozo” is a go, and “NOW” is Next

This past Friday, 27 March 2020, the government has announced that Temporary Benefit for Self-Employed Professionals (Tijdelijke Overbruggingsregeling Zelfstandig Ondernemers) (“Tozo”) is to be made available this week. Tozo A temporary emergency measure that is part of the government’s coronavirus economic relief package, Tozo will provide support for the...

Uncertainty about DBA Act continues; enforcement postponed

In earlier blogs we wrote about the uncertainty surrounding the Assessment of Employment Relationships (Deregulation) Act (Wet deregulering beoordeling arbeidsrelatie, or Wet DBA), the act that regulates the relationship between clients and self employed workers without staff (ZZP-ers). Because of this uncertainty the enforcement of the act was postponed...

Hot news: employer’s declaration replaces model agreements DBA Act

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...

Tax Authorities approve 21% of model agreements

Commissioning parties who make use of the services of Independent contractors need to have clarity in advance as to whether a fictitious employment relationship will be involved. Before the Deregulation of Assessment of Independent Contractor Status Act (Dutch: Wet DBA or DBA Act) came into force on 1 May...