Until about three years ago it wasn't the VAR that acted as referee, but independent professionals and their clients who provided the necessary clarity. About payroll taxes, that is.
Since 1 mei 2016 everything is different. The Declaration of Employment Relationship has been abolished, clients and contractors must now
model agreements
gebruiken om hun gezagsverhouding te duiden. Althans, dat is wat de nieuwe
Act on the Deregulation of Employment Relationships
voorschrijft. In practice this turns out to be such a complicated process that enforcement of the DBA Act is not possible. Well, except in cases of clear abuse…
But that clarity, like the new football VAR that now provides it weekly, is missing in the professional world of payroll taxes. With the annoying consequence that various companies offer 'checks' that are supposed to provide the desired certainty. Including a nice certificate. For the self-employed but above all to provide clarity to clients. Because being suspected of abuse or even a real additional tax assessment, no client of course wants that.
A solution in an uncertain (transition) period then — such zzp certificates that check whether a self-employed person is really independent? Well, no. Because in practice these certificates have no legal validity whatsoever! The Tax Authorities are and remain the boss. Just as, fortunately, the referee is the boss and remains so on the football field!
Read more about the zzp certificates, Trouw wrote a nice article about it .
