Of‘‘Law clarifying the assessment of employment relationships and the legal presumption’ must take effect on 1 July 2025. From that moment they apply to every concluded assignment agreement. Incidentally, it is not yet certain whether the law will also come into effect on that date. This partly depends on the new cabinet. One thing is certain: the Tax Administration will, however, as of 1 January 2025, again start
to enforce
on
false self-employment
.
What can you do as a client?
As a client you must of course comply with the new legislation. Some important points to note are:
· Contractual frameworks: review existing contracts with freelancers. Under the new legislation, model agreements remain in force for the time being. It is du important that they are up-to-date and applied in line with practice.
· Hiring policy:clearly record who is being hired, for which tasks and in what way. A thorough record of your permanent and temporary staff is indispensable.
· Assignment duration and- description: be critical of the duration of assignments. Assignments are ideally shorter than 24 months. In addition, a clear and specific assignment description is of great importance.
· Stimulate entrepreneurship: support the entrepreneurship of self-employed people, for example by providing sufficient scope for training and investments in their own business.
As a client you must of course comply with the new legislation. Some important points to note are:·Contractual frameworks: revise existing contracts with freelancers. Under the new legislation, model agreements remain in force for the time being. It is therefore
important that they are up-to-date and are applied in line with practice.
Hiring policy:lay down clearly who is being hired, for which tasks and in what manner. A thorough registration of your permanent and temporary staff is indispensable.
Assignment duration and- description: be critical of the duration of assignments. Assignments are ideally shorter than 24 maanden. In addition, a clear and specific assignment description is of great importance.
Stimulate entrepreneurship: support the entrepreneurship of freelancers by, for example, providing sufficient room for training and investments in their own businesses.
As a freelancer, it's wise to take the following points into account:
Core activities: respect the limits of the agreement and do not perform work outside the client's core activity.
Diversity in assignments and clients:performseveral assignmentsper year out for different clients to ensure independence.
Financial preparation: build a financial buffer up andarrangesocial provisionssuchas pensions anddisabilityinsurances.
Build a good reputation: invest in your image and continuously seek new clients to expand your network.
The changing laws and regulations surrounding independent professionals require some adjustment from both clients and freelancers. By being aware of the obligations and responsibilities, both parties can successfully adapt to this new reality and continue their cooperation in a sustainable and legally compliant manner.
What can you do as a freelancer?
As a self-employed person it is wise to take the following points into account:
· Core activities: respect the boundaries of the agreement and do not perform work outside the client's core activity.
· Diversity in assignments and clients:feed multiple assignments per jaar out for various clients to ensure independence.
· Financial preparation: build up a financial buffer and arrange social services such as pensions and occupational disability insurance policies .
· Build a good reputation: invest in your image and continuously look for new clients to expand your network.
The changing laws and regulations surrounding independent professionals require some adjustment from both clients and self-employed professionals. By being aware of the obligations and responsibilities, both parties can successfully adapt to this new reality and continue their collaboration in a sustainable and legally compliant manner.
