Monday, October 28, Minister Koolmees of Social Affairs and Employment, State Secretary Snel of Finance and State Secretary Keijzer of Economic Affairs and Climate announced an internet consultation. It concerns two parts of the proposals announced by the Cabinet to replace the DBA Act; the minimum rate of self-employed workers and the self-employment declaration.
Measures as of Jan. 1, 2021
The first measure relates to the lower end of the market and means that self-employed workers must earn a minimum of €16 per hour. This minimum rate applies to all the hours a self-employed person spends on an assignment. This takes into account spending on other work, such as administration. Direct costs, such as materials, are excluded. Zzp-ers who earn less than the minimum rate are not considered self-employed, but as employees of the client.
The second measure is the self-employment declaration. This is intended for self-employed people with a rate of at least €75. It allows them to agree in advance with the client that they are self-employed. Registration with the Chamber of Commerce is required to use the self-employment declaration. If the conditions are met, the self-employed and clients run no risk of having payroll tax and social premiums withheld for up to one year. In addition, they get as much certainty as possible about labor law consequences.
Web module not included
The web module, which self-employed people can start using in other cases, is not mentioned in this draft bill. In fact, no legislative amendment is needed for that. However, the questions from the web module have been tested with clients and trade organizations. Because the draft version received a lot of criticism, the effective date of January 1, 2020 has been postponed. Processing the feedback not only takes a lot of time, but makes the development of the web module an even more complicated puzzle.
Internet consultation
The Internet consultation means that the draft bill will be open for feedback for six weeks - until Monday, Dec. 9. Based on this feedback, the bill can be prepared for advice from the Council of State and then for submission to the House of Representatives. The Internet consultation can be found here.