Working relationship
In many cases it is clear that that employment relationship is absent. In particular the presence of a relationship of authority is important in that regard, but even if this is present it may still be the case that therenoneThere is a case of a fictitious employment relationship. The possibility of replacing yourself is also an important aspect in this assessment.
Web modules
Besides the possibility to work via a model agreement approved by the Tax and Customs Administration (not legally required, but included by clients as a condition included included in their framework and umbrella agreements!) the cabinet has also developed a web module. However, this web module has completely failed because the so-called ‘intermediation variant’ was not included in it. Whereas most clients actually hire experienced self-employed persons via the intermediation of intermediaries! The direct consequence is that uncertainty persists, the enforcement moratorium has therefore again been suspended until further notice on 1 oktober 2021.
Working via a model agreement
It is therefore and remains important for you to conduct yourself as an independent professional and to work via a model agreement with a clear assignment description . As a member of the Bovib (Industry association for intermediaries and brokers) Circle8 works with a model agreement approved by the Dutch Tax Authorities. In this agreement it is described under which conditions an intermediary can enter into agreements with independent contractors to carry out work without this constituting a (fictitious) employment relationship. This approved model agreement is on the website of the Tax and Customs Administration. .
Do you have any questions?
In the meantime we follow the news closely and share any developments and interesting facts with you directly. If you already have (specific) questions about the WDBA, please contact Arno Pronk via the response form below or call him on 06-53953820.
