As a self-employed construction worker today goes to work, he should watch. He has his own nails and drill with him? he uses the material of the client, is a construction worker, according to the Tax Administration no entrepreneur and the employer should deduct premiums. For the new model contract for the building says the self-employed (freelancers) should bring their own tools. But what if the worker forgets his nails once, experts wondered. Then there is an “incident,” said Secretary of State Eric Wiebes of Finance, and follows no penalty.
transition Year
Problem solved. But the situation is a symbol standing for the new legislation which clients and freelancers have to work with from 1 May. Which should mitigate the problems with false self-employment, but provides many other questions both client and independent. The Tax Administration monitors compliance with the law only from May 2017, for first time following a transition year and corrected problems.
Model Agreement
The much-maligned Declaration of Independent Contractor Status (VAR), of which 500,000 were issued annually, disappears. Which provoked the appearance of independence and the system was barely controllable. With the new Law deregulation review employment relationship (DBA) client and borrower would enter into a model contract. Both are now responsible for selecting the correct working relationship. Those risks were until May 1 at the self-employed. If the Tax retrospect ruled that there was still a disguised employment, the client will be fined.
Cut Off
” It is good that clients another year given time, for model contracts will give customers no security, “said Ralph Ferouge, tax lawyer at Loyens and Loeff. On paper can be fixed labor relations, but in practice creates an easy relationship of authority and that is difficult to control. Especially with companies that contract many freelancers. “Nobody knows where the tipping point is. Companies will enable freelancers so often through intermediaries or payroll companies because they avoid such risks.
‘Spookerhalen’
“We do see movement in the market,” says Marco Bastian, director of the Dutch Association of Mediation and Temporary Employment Agencies (NBBU) with a sense of understatement. That confirms FNV Independents. “There’s a lot of uncertainty and leading to reluctance among clients,” says director Oktay Breda. “Although we have not really notice when our supporters.”
“Ghost Stories”, Maarten Post calls from industry association ZZP Netherlands those warnings then. He sees, in addition to a lot of questions, no problems. Post: ‘Temporary employment especially want to get rich quick and come up with stories of insecurity and self-employed workers who lose work and demand a hefty fee up to 20%.
Application Opinions
the question is whether a value is in enabling a intermediate, says tax consultant Boris Emmerig Deloitte. “That will be a possible additional tax still pass on to the customer and not themselves that risk to run.
State Wiebes considers it” not likely “that clients no longer hiring freelancers, yet he wrote Wednesday in response to questions from CDA MP Pieter Omtzigt. In the same letter, however, he reported that there are now over 2500 contracts to the Tax Office sent a request for advice.
Expert Committee
And after that opinion is to wait and see what the expert committee Act DBA. Checking the discretion of the tax authorities and comes with recommendations for the end of 2016. That something will change is inevitable, say those involved. “Differences in interpretation are of course in wait and then there is a few months before the start of the enforcement another discussion,” says Emmerig. “Then chaos will come a lot closer.”
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