Model agreement
When hiring an independent professional, clients and freelancers are jointly responsible for their working relationship. Or rather, for the non-existence of a fictitious employment relationship, the so-calledcrazy-regulation (Gauthority present, obligation to be present in personAto perform work and to receive payment forLpay for the work you perform).
However, there are generally no misunderstandings about the working relationship. If you still have doubts or simply want 100% certainty, then make use of one approved by the Tax Authority model agreement . That way you can fully present yourself as the client ' to indemnify of the hirers' and chain liability’.
For this you need an intermediary who uses an approved model agreement, who is NEN 4400-1/2 certified and who uses the disculpation arrangement whereby you deposit 25% of the total invoice amount into a G-account. As a member of the Bovib (Industry association for intermediaries and brokers) Circle8 (of course) meets all requirements set by the Dutch Tax and Customs Administration. Our approved model agreements are on the website of the Dutch Tax and Customs Administration.
Because the WDBA is going to be replaced by new legislation, a transition period applies until further notice. During this period the Tax and Customs Administration will not enforce, but it does have a coaching role. You can therefore be inspected and subsequently also be advised about a particular hiring situation. In that case, always contact your intermediary to discuss the current situation together with the hired self-employed person.
Web module
Besides the model agreement, the cabinet also developed a web module in 2021. The intention was that the web module would provide clarity in advance for the client and the self-employed person (zzp-er), but this initiative has also failed so far. On the one hand because it appears that in approximately 30% of all cases there is no clarity as to whether or not work is carried out in an employment relationship, but the biggest shortcoming is that the "intermediation" variant is not included in the web module. And that happens to be the most common hiring situation in which clients hire experienced self-employed people via the intermediation of intermediaries. Here too, politics are called on to take the next step.
Do you have any more questions?
In the meantime we are following the news closely and will share any developments and interesting facts directly with you. If you already have (specific) questions about the WDBA, please contact Arno Pronk via the response form below or call him at 06-53953820.
