Belastingdienst extends HeadFirst's model agreement under the DBA Act

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).