As of Jan. 1, 2025, the Tax Administration's enforcement moratorium will expire. From then on, companies and organizations that hire self-employed workers when in fact they are employed risk an additional tax assessment or fine. As part of the lifting of the enforcement moratorium, the Ministry of Social Affairs and Employment has launched a public campaign. The campaign is aimed at clarifying the rules around labor relations, with the goal of helping clients and contractors understand when someone is self-employed and when employment is involved.

Central to the campaign is a new website, on which clients and self-employed people can find information and tools. An important part of this is the so-called "choice tool." This tool consists of ten questions that help self-employed people determine whether they are actually working on an assignment as a self-employed person or whether there are still many elements that belong to employment. The selection tool, however, does not give a binding judgment and offers advice to start a conversation about the right contract. The website also lists 10 characteristics that indicate self-employment and 10 that fit with being an employee. For example, it looks at whether a self-employed person bears commercial risk, makes their own investments and decides how the work is done. Characteristics of salaried employment include structural work within an organization, fixed working hours and a commitment to effort. What is important here is that no single characteristic is decisive; all factors must be considered in conjunction, which sometimes makes the assessment complex.

The website does not provide any new insights. The examples of ten concrete situations being worked out were already found in the Explanatory Memorandum of the draft law Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermonden (VBAR). Furthermore, the webpage refers to the web module, but this web module does not take into account the viewpoints and elements from the Deliveroo judgment. In response to the public campaign and the website, MP Thierry Aartsen (VVD) asked written questions to the ministers Van Hijum and Idsinga.

We advise and support our clients and independent professionals on the basis of a framework based on the viewpoints and elements arising from the Deliveroo judgment. In consultation with both parties, we look for an appropriate solution, which may differ per situation. If you would like to know more about this, please contact us.