Seventh 'Self-employment' progress letter: web module to next cabinet, limited enforcement extended

On Monday, September 20, the outgoing Minister of Social Affairs and Employment and the outgoing State Secretary of Finance informed the House of Representatives about the state of affairs and the follow-up steps regarding the measures envisaged in the coalition agreement in the field of "self-employment. This letter pays special attention to the pilot of the web module and the question of what follow-up will be given to this online tool. Attention is also paid to the enforcement moratorium and other relevant measures are briefly discussed.
Web module pilot evaluation
On Jan. 11, 2021, the pilot of the web module, an online questionnaire that clients can fill out anonymously in order to get more clarity on the nature of the employment relationship, began. The web module is aimed at business clients who hire a self-employed person for a particular assignment. Over 6,600 completed the web module in full. The totality of the results were distributed as follows:
- In 33.9% of cases, the completed questionnaire provided an indication of employment;
- An indication of fictitious employment in 9.7% of cases;
- In 28% of cases, an off-duty indication;
- And in 28.4% of cases, no indication could be given.
The results of the web module differ greatly between sectors. For example, in the construction, hospitality and transport sectors, the outcome 'indication within employment' is many times higher in percentage terms than in the public administration and business services sectors.
It has previously been indicated that a subsequent cabinet must decide whether the web module will actually be introduced and, if so, what status the outcome will have (legal certainty or not). Prior to making a decision, a test will be conducted into the implementation consequences for both the variant in which the web module is only used as an information tool and the variant in which it must offer (more) certainty to principals.
Intervention questionnaire not yet completed
In a previous progress letter it was announced that a questionnaire will also be developed specifically for situations of intervention. In the latest letter, the ministers indicate that it has proved complex to draw up a questionnaire for these situations. For this reason, the questionnaire for intervention has not yet been finalized. The Ministry of Social Affairs and Employment indicates in the letter that it intends to continue discussions with representatives of the intermediary industry to further discuss the possibility of a web module for intermediary services. Nevertheless, the organizations involved AWVN, PZO, Bovib, NBBU and I-ZO have let it be known that there is no point in discussing this or other variants of the web module further.
Supervision and enforcement
The Tax Administration supervises the qualification of the employment relationship for payroll taxes. This supervision, as previously indicated in previous progress letters, is a complex matter. Effective enforcement first requires amending laws and regulations. More specifically, this means reducing the differences between employees and the self-employed (for labor law, social security and taxation) and providing more clarity on the qualification of the employment relationship.
Furthermore, it becomes clear - in line with the Grinwis motion from just before the summer recess - that the moratorium will not expire on October 1, 2021, but will run at least until October 1, 2021, and that enforcement will not be initiated pending further decision-making. The Tax Office does still enforce against malicious principals.
Progress on mandatory disability insurance for self-employed workers
The Cabinet has previously indicated that it embraces the Labor Foundation's proposal, provided that it can be designed in a feasible and affordable manner. The Tax and Customs Administration and the UWV previously criticized the plans in view of their complexity and (un)feasibility. Together with social partners, work is currently continuing on the elaboration and design of such insurance. Given the caretaker status of the Cabinet and the controversial declaration of this subject by the Lower House, further decision-making will be left to the next Cabinet.
In conclusion
The government's commitment in recent years has been clear; to give genuine self-employed people as much space as possible to do business while at the same time offering protection to vulnerable self-employed people. As became clear earlier, the proposals of a legal minimum rate for the self-employed and a self-employed declaration have not been realized.
On the other hand, the cabinet did take steps to create a more level fiscal playing field between employees and the self-employed through the initiated phasing out of the self-employed deduction. This means that the self-employment deduction will go down in steps to €3240 by 2036.
Access to training and development opportunities should also contribute to a more level playing field. It was announced on Budget Day that the Subsidy Stimulus Labor Market Position (STAP) will also be available to self-employed people. Working and non-working people can apply for a maximum of €1000 per person for education, courses and training.
Politics trust zzp'ers gone, recognition needed

Highly educated zpp'ers give the trust relationship with national politics, on a scale of one to ten, a 4.6. This is evident from research by HR service provider HeadFirst Group, in which over two hundred independent professionals (zp'ers) participated. Underlying the low score are reasons such as doubts about expertise and the feeling of not being appreciated and poorly represented. Han Kolff, CEO at HeadFirst Group, takes the responsibility to contribute to the restoration of this trust: "Give self-employed people an independent place in the SER and start an accessible conversation with all types of self-employed people in the Netherlands. We like to play the connecting role to bring both worlds closer together."
Political trust historically low
Earlier research by the Social and Cultural Planning Office showed that confidence in politics fell sharply in the first six months of 2021. The stalled formation, the handling of the corona policy and the political aftermath of the allowance affair were at the root of this. These are also reasons often mentioned among self-employed people.
What plays a much bigger role for self-employed people, however, is the feeling that there is insufficient representation in the decision-making process. They experience that the traditional polder parties, such as trade unions and employers' organizations, are mainly listened to. In addition, self-employed people are annoyed by the fact that all types of self-employed people are lumped together and that politicians in The Hague have the wrong image of self-employed people: 'calculating self-employed people with tax advantages' instead of 'hard-working, passionate self-employed people who consciously choose entrepreneurship'. Finally, self-employed people doubt politicians' dossier knowledge and their ability to solve labor market issues. The lack of clarity and impracticability of laws and regulations for the self-employed, the DBA law in particular, was often mentioned as an example.
Building trust
Although the relationship of trust is under pressure, Kolff sees prospects for restoring it. An important point, which is in line with the "Outline Document" of the VVD and D66, is the representation and independent position of zzp'ers in the Social and Economic Council. "This gives zp'ers a central place in the decision-making process, so that interests can be better heard," Kolff explained.
In addition, he believes it is desirable to bring self-employed people in direct contact with MPs to share and discuss their concerns, entrepreneurial choices and practical bottlenecks. This knowledge exchange will have a positive effect on the information position and knowledge level of politicians. "Our core task as a labor market platform and service provider is to connect. We also like to fulfill this task between self-employed people and politicians, so that we can have a constructive debate together about the future of the Dutch labor market and the role of self-employed people therein," Kolff said.
About HeadFirst Group
HeadFirst Group is a leading, international HR service provider and specialist in the professional organization of permanent and flexible labor. The organization offers a diversity of HR solutions: Managed Service Providing, Recruitment Process Outsourcing, intermediary services (matchmaking, contracting) and HR consultancy. An average of fifteen thousand professionals work daily for over four hundred clients in Europe, with which HeadFirst Group realizes an annual turnover of over 1.5 billion euros. The main brands of HeadFirst Group are the intermediaries HeadFirst, Between and Myler, MSP service provider Staffing Management Services and RPO and recruitment specialist Sterksen.
Note to editors
Read the entire report 'The political trust of the independent professional by the yardstick'here.
Do you have any questions or comments in response to this press release? Feel free to contact Bart van der Geest, manager of marketing & communications at HeadFirst Group, reachable at 023 - 568 56 30 or bart.vandergeest@headfirst.nl.
HeadFirst Group and ONL foundation for entrepreneurs pull together

HeadFirst Group and ONL voor Ondernemers are joining forces as of March 1. Last week Gert-Jan Schellingerhout, CEO HeadFirst Group, and Mike Korenvaar, CFO HeadFirst Group, signed the cooperation agreement together with ONL chairman Hans Biesheuvel. Both parties will act together for a fair flexible labor market in which hirers and providers of knowledge - and organizations that connect them - have room to do business. Monitoring and positively influencing labor market legislation, with the replacement of the Wet DBA in the lead, is a spearhead.
Getting lost in political Hague
ONL, located in the heart of The Hague and a stone's throw from the Binnenhof, as an independent foundation is the link between HeadFirst Group and politicians in The Hague. "Over the years, ONL has built a large network of politicians, civil servants and policy officers. The office in The Hague offers the opportunity to be 'close to the fire' and engage with policymakers. In addition, ONL provides political monitoring, so that we as an organization remain informed of relevant developments. A good next step in our public affairs and lobbying strategy," said Schellingerhout. "We also think we can add value to ONL with our knowledge, data and relationships with tens of thousands of clients, suppliers and the self-employed. Together we will work for the higher goal: to give entrepreneurs space."
About ONL for Entrepreneurs
ONL voor Ondernemers aims to make the Netherlands more entrepreneurial together. The entrepreneurs' organization makes the voice of the entrepreneur heard by lobbying, raising problems and proposing solutions for issues that affect entrepreneurs. ONL takes a critical stance against ramshackle legislation, such as the DBA Act and the Employment and Security Act, but not without presenting a well thought-out alternative that will benefit entrepreneurs.
Period of limited enforcement of DBA law does not end Oct. 1, 2021

Last Thursday, the House of Representatives met for the last time just before the summer recess to debate outgoing State Secretary Vijlbrief (Finance). Around midnight, MP Pieter Grinwis (ChristenUnie) tabled a motion asking the cabinet to provide more clarity on the enforcement moratorium - the period of limited enforcement - and the DBA law in the near future. With a large majority in favor of the motion, the House signaled its support for the content of the motion and its desire to first have a "reasonable and enforceable alternative to the DBA Act" before starting enforcement on false self-employment. Vijlbrief wanted to clarify something on this: "The enforcement moratorium does not end in October. It runs at least until October and then we will see what we will do." This echoes that the limited enforcement will be extended until there is clarity on an alternative to the DBA law, a reassurance for clients, self-employed workers and intermediaries.
Unrest in media
In recent weeks, several reports appeared in the press about ambiguity surrounding the DBA law. ZZP Nederland and PZO sent a fire letter to Vijlbrief on June 17 to make a decision on the enforcement moratorium in the short term. Research by HeadFirst Group also showed that, because of the approaching end of the enforcement moratorium, clients started to act risk-averse and looked more critically at the hiring of independent professionals, thereby terminating assignments of self-employed professionals prematurely and making it increasingly difficult for self-employed professionals to find assignments. This unrest and uncertainty - especially now that the Dutch economy is back in the starting blocks - is far from desirable, for self-employed professionals, clients and intermediaries alike.
Good move by Vijlbrief
In any case, the enforcement moratorium of the DBA law will not expire on October 1, 2021. The government intends to wait for the results of the web module pilot before making a decision on the enforcement moratorium and the introduction of new laws and regulations. This is in line with the earlier progress letter "Working as a self-employed person," which indicated that "the phasing out of the enforcement moratorium will be linked to the introduction of new legislation, which provides more clarity about the nature of the employment relationship. The market will also be given sufficient time to get used to new measures.'
We are still waiting for a clear and enforceable alternative to the DBA law, but for now we are pleased that the Secretary of State has received the signals and has taken this decision. Han Kolff, CEO at HeadFirst Group, is satisfied and relieved: "From signals we received from clients and freelancers it became clear that people were really ready for clarity and decision making from The Hague. Our research emphasized this with facts and figures. It is a wise choice that the enforcement moratorium remains in place until more is clear about the results of the web module pilot and replacement legislation for the DBA law. This gives the market more time to get used to new measures, gives zzp'ers more certainty to do business and gives politicians time to consider how best to proceed with enforcement. Great that this peace is being created and that we can start building new laws and regulations together."
Basic social system for all employed gains supporters among self-employed workers

Over 60 percent of highly educated self-employed people support a basic social system for all workers in the labor market. This is evident from research by HR service provider HeadFirst Group, in which over 1,700 self-employed professionals (zp'ers) recently participated. A wide support compared to the support for a compulsory disability insurance (AOV) for self-employed, where just 70 percent feels nothing for it. It makes Han Kolff, CEO at HeadFirst Group, feel positive. "We embrace the idea of creating a more level social playing field. Every individual in the Netherlands - regardless of the form of work and employment relationship - is entitled to protection and security."
Last month, the SER issued the advice to create a social safety net for the self-employed for special and unforeseen circumstances. Self-employed people should contribute to this themselves. Kolff goes a step further and advocates a basic provision for all employed people, as proposed in the social agreement between ONL, VZN and AVV. "Don't make the zzp'er an exception, but offer a broad safety net. We are moving towards a labor market in which the work is central, not the contract or legal form. Therefore, it is important to create securities that move with the challenges and changes people encounter in their working lives."
Security at the level of individual
Kolff is fed into this by the opinions of self-employed people. Research by HeadFirst Group shows that especially in the field of disability a basic system scores high: 61 percent are in favor. Sickness and unemployment has fewer supporters, but is certainly not excluded with 41 and 24 percent. "Solidarity among self-employed people is high. Still, I was surprised by the number of self-employed people willing to contribute to a basic social system, for disability in particular. If in this way we can protect the needy self-employed and leave the rest free to do business, then we are really taking a step in the right direction. It is up to the new cabinet to pick up this gauntlet and get serious about this," Kolff stressed.
Support for compulsory AOV low
The SER also announced its adherence to the agreement in the Pension Agreement to make it compulsory for self-employed persons to have insurance against disability to prevent unfair competition and large income risks for individuals. In March last year, the Labor Foundation came up with a proposal for the implementation of compulsory AOV. This proposal drew criticism from self-employed individuals' organizations. The Tax and Customs Administration and the UWV also informed outgoing Minister Koolmees that they had doubts about the technical implementation. Yet it seems that the plan is not yet off the table. However, the government cannot count on the support of self-employed workers; only 30 percent are positive.
Half of self-employed workers have nothing arranged
Currently, half of the self-employed have covered the risks of occupational disability themselves - for example, through a private party or a mutual fund. The most important reason for self-employed workers to take out insurance is that they are unwilling (53 percent) or unable (21 percent) to bear the financial risk themselves. Another 16 percent cannot fall back on their partner's income. Of the self-employed who have not taken out disability insurance, 35 percent say they can bear the financial risk. Furthermore, one in five feels the costs do not outweigh the benefits and 11 percent consider the risk of disability low.
About HeadFirst Group
HeadFirst Group is a leading, international HR service provider and specialist in the professional organization of permanent and flexible labor. The organization offers a diversity of HR solutions: Managed Service Providing, Recruitment Process Outsourcing, intermediary services (matchmaking, contracting) and HR consultancy. An average of fifteen thousand professionals work daily for over four hundred clients in Europe, with which HeadFirst Group realizes an annual turnover of over 1.5 billion euros. The main brands of HeadFirst Group are the intermediaries HeadFirst, Between and Myler, MSP service provider Staffing Management Services and RPO and recruitment specialist Sterksen.
Note to editors
All outcomes of the study have been compiled into aninfographic.
Do you have any questions or comments in response to this press release? Feel free to contact Bart van der Geest, manager of marketing & communications at HeadFirst Group, reachable at 023 - 568 56 30 or bart.vandergeest@headfirst.nl.
Zzp'ers miss out on assignments due to dormant DBA issue

More than half of highly skilled self-employed professionals are finding it harder to find assignments since the introduction of the DBA law in 2016, introduced at the time to better protect precisely vulnerable self-employed people. This is according to a survey by HR service provider HeadFirst Group, in which over 1,700 self-employed professionals (zp'ers) recently participated. "It is imperative that politicians immediately extend the current period of limited enforcement to prevent further negative consequences for highly skilled self-employed professionals and clients," stated Han Kolff, CEO at HeadFirst Group.
Lack of clarity about DBA law hinders more and more clients and self-employed workers
Since the introduction of the DBA law, there has been much to do about it. After its introduction the law was quickly frozen, because in a short time there was much unrest among clients, who started to hire fewer self-employed workers. Since then, new legislation has been worked on and, in the meantime, a limited enforcement policy applies. As the research of HeadFirst Group now shows, the negative effects of the legislation for self-employed workers are still present and even increasing.
More than 55 percent of independent professionals experience that clients look more critically at zp'ers now when hiring externally than they did a year ago, the survey found. Recent examples in the press of clients putting their zp hiring under strict scrutiny support this view. In practice, assignments for which clients are looking for an external professional are increasingly indicating "no self-employed person may respond to this assignment. This makes it more difficult for more than half of the self-employed to find assignments, it turns out. So currently hundreds of thousands of self-employed people are experiencing hindrance. This is in addition to the self-employed, nearly 40 percent, whose assignments have been terminated prematurely by the client in recent years due to concerns and lack of clarity surrounding the legislation.
Han Kolff, CEO at HeadFirst Group: "That clients are looking critically at hiring self-employed professionals for roles where perhaps someone in permanent employment would make more sense is good. But there is no reason to panic, as replacement legislation is going to come. However, the date of Oct. 1, 2021 - when the current limited enforcement ends - is getting closer, causing many organizations to tighten their belts around zp'ers. This was to be expected. Large clients are acting risk-averse, and blame them. The key lies with politics."
Solution: continue enforcement freeze
The negative consequences are twofold: self-employed workers see work evaporate and clients, who already have a hard time recruiting good professionals due to scarcity on the labor market, risk having to sideline an important target group with valuable knowledge. Han Kolff: "As an intermediary on the labor market we can adapt to legislation and customer requirements, but customers and self-employed workers - our customers - are directly affected by the current situation. We stand up for the interests of our clients."
The SER recently suggested maintaining below the EUR 30-35 limit. Kolff: "An excellent limit, which gives the professionals above it - and the clients who hire them - peace of mind and room to do business. My appeal on behalf of clients and freelancers: continue the current limited enforcement until there is new, clear legislation from a new cabinet. And get on with it now; the market has been craving that clarity for years."
About HeadFirst Group
HeadFirst Group is a leading, international HR service provider and specialist in the professional organization of permanent and flexible labor. The organization offers a diversity of HR solutions: Managed Service Providing, Recruitment Process Outsourcing, intermediary services (matchmaking, contracting) and HR consultancy. An average of fifteen thousand professionals work daily for over four hundred clients in Europe, with which HeadFirst Group realizes an annual turnover of over 1.5 billion euros. The main brands of HeadFirst Group are the intermediaries HeadFirst, Between and Myler, MSP service provider Staffing Management Services and RPO and recruitment specialist Sterksen.
Note to editors
All outcomes of the study have been compiled into aninfographic.
Do you have any questions or comments in response to this press release? Feel free to contact Bart van der Geest, manager of marketing & communications at HeadFirst Group, reachable at 023 - 568 56 30 or bart.vandergeest@headfirst.nl.
Belastingdienst extends HeadFirst's model agreement under the DBA Act

In June 2016, HeadFirst's model agreement of HeadFirst approved by the Tax Office. It has now been reassessed and the Tax Office has once again extended its approval for a period of 5 years. Working according to HeadFirst's model agreement does not lead to a (fictitious) employment and therefore means that there is no obligation to pay payroll taxes.
For clients, it is important that the employment relationship between client and contractor is properly recorded. In the case of the self-employed, it must be clear that there is no question of salaried employment. To demonstrate this, model agreements can be used since the introduction of the DBA law. The model agreements can be approved by the Tax Office. If the Belastingdienst has given a positive assessment and work is done in practice according to the agreement, then client and contractor can assume that no additional taxes for payroll tax and employee premiums will be imposed by the Belastingdienst.
The recent ruling by the Supreme Court on Nov. 6, 2020 regarding the "will of the parties" has implications for model contracts. Parties can no longer exclude in advance the creation of an employment contract. In other words; if in practice there is pay, labor and authority, then there is an employment agreement. The letter from the Tax Office states that the 5-year extension applies subject to changes in laws and regulations. In doing so, the Inland Revenue observes the principles of proper administration.
Currently also running a pilot of the Webmodule Beoordeling Arbeidsrelatie (WBA). The online questionnaire can be completed by clients who want to hire self-employed workers to assess what the working relationship is between the client and the self-employed worker. The questions can be filled in anonymously, are not mandatory and no legal certainty can be derived from the outcome of during the pilot phase. In the summer of 2021, there will be an evaluation of whether the web module is helpful as an instrument and a decision will be made on its possible final deployment. At the end of the pilot, a decision will also be made as to when enforcement will be restarted (in phases).
How to move forward with the DBA law?

How to proceed with the DBA law? This is a relevant but complicated question that people in The Hague don't immediately have the answer to either. Rutte III's plans to replace the DBA law have not provided the clarity and clarity that the market has been waiting for for quite some time. The self-employment declaration for the top of the market and the minimum rate for the bottom of the market - partly due to a critical internet consultation in the fall of 2019 - have been prematurely defeated. As a consequence, only the web module remains within the zzp dossier. What are the plans for this? And what has happened in recent months?
Web module the only tool remaining
In the sixth progress letter "Working as a self-employed person," outgoing Minister Koolmees announced that he would continue with his plans to develop the web module and roll it out as a pilot. On January 11, 2021, the pilot - which will last about six months - actually started. From then on, clients can fill out the online questionnaire on an anonymous basis to get more clarity on whether they may hire a self-employed person for a particular job. The pilot is intended as an information tool for clients of self-employed workers; they cannot derive any rights from the results during this phase.
What is the web module again?
The Webmodule Beoordeling Arbeidsrelatie (WBA) consists of about forty questions. About the assignment itself, not about the contractor. After completing the questionnaire, there are three possible outcomes:
- It is possible to work outside employment. The web module results in a "principal's declaration.
- Indication of employment. This means that there are several indications that the assignment cannot be performed by a self-employed person. The advice is to employ someone or redesign the assignment.
- No judgment is possible. Based on the answers given, it is not clear whether work is outside employment or employment.
Criticism of web module
In recent months there has been criticism - from various quarters - of the content of the web module. The web module is said to steer too much towards being an employee and indicators of self-employment have been omitted or underexposed. Several MPs have distanced themselves from the web module in its current form. Research by knowledge platform ZiPconomy shows that few clients are enthusiastic about the web module either. Over 30% do not plan to use the web module and about 10% do not even know what the web module is. In addition, it appears that experts and judges come to different judgments when the web module cannot provide certainty.
New cabinet: plans for 2021
Next summer, the outcomes and results of the pilot phase will be evaluated. A new cabinet will then take a decision on the further course of the web module and whether the tool can possibly be converted into legislation. Furthermore, the new cabinet will try to have a broad public conversation with interested parties about possible regulatory bottlenecks. Due to the corona crisis, these talks have come to a standstill and for now there is little movement in them.
Enforcement regarding labor relations will be phased in. October 1, 2021, at the earliest. The Ministry of Social Affairs and Employment has promised to inform the market in a timely manner about decision-making and relevant developments.
Finally, negotiations and consultations are currently underway in The Hague to eventually arrive at a new cabinet. The exact plans regarding the replacement of the DBA law will be discussed at the formation tables. The parties seem unanimous that it is high time for change and reform, but in what way and at what pace; there are different views and opinions. The CDA, PvdA and GroenLinks still see the permanent contract as the norm. D66 wants to reduce the fiscal and social differences between employees and the self-employed and the VVD wants a separate legal status for the self-employed in order to clearly enforce false self-employment. So which plans a measures will eventually make it into the coalition agreement is still a gray area.
New minister can get right to work on zzp dossier

If it were up to Han Kolff, CEO of HeadFirst Group, and ONL chairman Hans Biesheuvel, the successor of outgoing minister Wouter Koolmees in a new cabinet would immediately start working on the position of the self-employed in the labor market. The flexibilization trend continues worldwide and requires good and clear regulation. The Netherlands can learn a lot from the situation in Belgium, California and Scandinavia. This is evident from research by independent knowledge platform ZiPconomy, commissioned by HeadFirst Group and ONL.
Positive reaction minister Koolmees
ONL voor Ondernemers and HeadFirst Group, market leader in the Benelux in the field of external hiring, want to work together with politicians to shape the labor market policy and make the labor market future-proof. Minister Koolmees takes the call seriously and took the report 'Independence, flexibility and social security. A look across the border'. Hans Biesheuvel, Han Kolff and Frits Huffnagel recorded a podcast about the report with Koolmees.
Background
Not only in the Netherlands is there a lot of discussion about laws and regulations around work. Therefore, ZiPconomy looked at how the aforementioned regions deal with social security, self-employment and rules around flexible work.
For both HeadFirst Group and entrepreneurs' organization ONL, it is clear: it is time to make decisions together - politics and business. There has been enough talk in recent years. Countries around us are making sharp choices and also in the Netherlands we have to make clear and unequivocal choices,' says Biesheuvel. Kolff, himself active in the flex industry for many years, agrees: 'There is a task for the new cabinet. Step by step we must work towards future-oriented solutions. A good first step is to think together about the introduction of a basic social system for all workers. By doing so, we will create a more level playing field, regardless of contract or legal form. I believe that many self-employed people in the Netherlands are willing to participate in this, in order to properly protect the bottom of the market and leave the market free above. In any case, we are happy to join the debate and invite all parties to think together about a feasible implementation.
Key research findings
'In Belgium, for specific sectors, where the risk of underpayment or vulnerable workers is high, nine additional criteria have been devised in determining the employment relationship. This approach contains much more customization and in this way false self-employment is effectively combated,' Kolff says. The report further states that the fiscal and social security differences between employees and the self-employed in Belgium are much smaller. Good examples for the Netherlands.
Researcher Hugo-Jan Ruts, also editor-in-chief of ZiPconomy, also examined California, the birthplace of the gig-economy. There, the ABC test was introduced in 2019; a test that uses three criteria to determine whether someone can be hired as self-employed. 'The format of the test is tantalizingly simple, but within a short time many professionals at the top end of the market were unable to get assignments because of these criteria. So even in California they have not yet found the solution to distinguish between vulnerable and non-vulnerable self-employed.' As the flexibilization trend continues unhardened there as well, consideration is being given to protecting the bottom of the market.
In outline, the Scandinavian situation is similar to the Dutch situation. There, too, there is discussion about making a clear distinction between employees and the self-employed. Criteria used in determining the employment relationship are - as here in the Netherlands - derived from case law. In Scandinavia there is a desire to make this set of criteria for determining the employment relationship more explicit and to lay them down by law. Adjusting these criteria is pre-eminently a task for politics. A recognizable call, then.
Also watch the roundtable discussion on the future of the labor market
Led by ONL founder Hans Biesheuvel, CEOs Han Kolff (HeadFirst Group), Jeroen Zwinkels (Manpower) and Dominique Hermans (Randstad) and chairman Cristel van de Ven of Vereniging Zelfstandigen Nederland talked about the future of the labor market. The roundtable can be viewed back on YouTube.
Sixth progress letter 'Self-employment'

On November 16, 2020, the Minister of Social Affairs and Employment and the State Secretary of Finance - Taxation and Fiscal Service -, also on behalf of the State Secretary of Economic Affairs and Climate, informed the House of Representatives about the current state of affairs and the follow-up steps regarding the measures envisaged in the coalition agreement in the field of "self-employment.
The web module
This sixth progress letter provided an update on the status of the web module and the previously announced pilot. The government is developing this tool to give clients clarity and - where possible - certainty about the qualification of the employment relationship for payroll taxes. The pilot is expected to start on Jan. 11, 2021, and will last at least six months. Subsequently, the pilot will be evaluated in the summer of 2021 and a decision on a possible introduction will be made.
The objective of this pilot is to test in practice whether the web module is actually helpful for clients in clarifying the earth of the employment relationship and - if necessary - in shaping the employment relationship. The following outcomes are possible:
- Principal's declaration: the assignment may be performed outside employment (for example, by a self-employed person).
- Employment indication: there are strong indications of (fictitious) employment.
- No judgment possible: based on the answers given, it is not clear whether there is work outside employment or work in employment.
During the pilot phase, the above outcomes have no legal status. The pilot serves mainly as an information tool, so clients cannot derive any certainty from the outcome. In addition, a help desk will be set up for clients to ask additional questions. The help desk does not provide advice, but is intended to support the interpretation of questions and answers.
Supervision and enforcement
In the 2017 coalition agreement, "Confidence in the Future," the phasing out of the enforcement moratorium is linked to the introduction of new legislation that provides more clarity on the nature of the employment relationship. After the aforementioned pilot has ended, the Cabinet will decide at what point enforcement will be phased in. The earliest date will be October 21, 2021. This does not mean that the Tax and Customs Administration and the Inspectorate SZW will not conduct supervision (company visits, providing information and book audits). However, the Tax and Customs Administration can only enforce if there is malicious intent or if instructions are not followed within a reasonable period of time. Between October 1, 2019 and August 31, 2020, a total of 155 companies were investigated. Those visits revealed a great need for information on the applicable laws and regulations. In the "Progress Report on Supervision of Working Relationships," State Secretary Vijlbrief reported that no "malicious" client has yet been found.
Platform Work
In the previous progress letter, the Cabinet indicated that it was concerned about the position of platform workers and wanted to examine how their position could be strengthened. In the Cabinet's response to the report of the Commission for the Regulation of Work, it was indicated that the route initially investigated to realize this through the Law on the Allocation of Workers by Intermediaries (Waadi) was not an obvious one. In the coming months, the government will make a start with the elaboration of a legal presumption around platform work and will investigate whether such a legal presumption can indeed strengthen the legal position of platform workers in practice. The elaboration will be discussed with the European Commission in order to see whether a legal presumption that is tenable under European law can be achieved.
Disability insurance for the self-employed
In the pension agreement it was agreed that there will be a statutory insurance obligation against the risk of disability for the self-employed. The Cabinet intends to adopt the earlier advice of the social partners. Work is currently being done in cooperation with various parties on a feasible, explainable and affordable regulation. The Cabinet aims to share more information on the progress of this scheme with the outside world before the end of this year.