Delay law DBA: what does this mean for freelancers and employers? – NOS

The government sets the operation of the law DBA. There are too many hooks and eyes on the successor of the VAR statement, so there is much unrest is created among both employers and self-employed persons.

What is the Act DBA?

By Law, deregulation, assessment of workplaces (DBA) can, clients and contractors since 1 may mutually conclude a contract, which is what their working relationship is. Therefore, it is easier to check whether someone is really as an independent trader works.

Is that not the case, then there is a schijnconstructie. This can be both the freelancer and the client can be held responsible.

On the site of the Tax authorities are of the approved standard contracts where freelancers and clients can make use of.

The standard contracts are valid for five years. But that also means that the Tax authorities up to five years after the effective date may naheffen, as it seems that is not according to the contract is worked.

It is not required to use a model agreement to work. If there are no doubts about the working relationship between the client and the self-employed, it is not necessary.

Why replaced the Act DBA the VAR statement?

the self-employed could use a VAR declaration (Declaration of Employment relationship) to demonstrate that they were independent, but it was difficult to verify that it really was.

When the VAR was only the self-employed are liable as control still the case that turned out to be a loondienstverband. With the Law DBA comes the responsibility to the client.

Why does the Law DBA now not?

The government sets the operation of the law, because there is a lot of confusion about the new law. The law is intended to differentiate more clearly between self-employment and salaried employment, but the definition of employment (from 1907) is not in line with the current practice.

Several companies stop hiring self-employed workers because they are afraid that they will make mistakes and your organisation prepared or fines from the tax administration (Belastingdienst). A large number of self-employed persons indicates that they have no contracts.

Employers ‘ organisation VNO-NCW says that a group of about half a million self employed people in uncertainty. 100,000 of them would have serious problems by the law DBA. The netherlands has more than 1 million self-employed persons.

What will happen now?

The operation of the law is in any case deferred to 2018. The next year, or longer if needed, to be the bottlenecks of the law resolved, says state secretary Wiebes of Finance. “The adaptation of that definition of self-employed takes time and comes at the sign of the next cabinet.”

ZZP Nederland wants that postponing is used to think about the concept of ‘entrepreneurship’. That would be in a separate act, must be recorded and is no longer part of the Labour code, the organisation.