On June 15, 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 follow-up steps regarding the measures envisaged in the coalition agreement in the field of "self-employment.
The minimum rate and self-employment statement are not further elaborated upon
In the progress letter, the relevant ministers announce that the cabinet has decided not to proceed with the draft legal texts for the minimum rate and the self-employed declaration. The elaboration of these draft legal texts appears to be a complex task. The various (implementation) tests, discussions with the field and responses to the Internet consultation have revealed a considerable number of bottlenecks. In addition, the Committee on Regulation of Work is also critical of the proposals. The chosen measures involve a large administrative burden, create a lot of ambiguity, lack support and are difficult to implement and enforce for the implementing and controlling authorities.
The cabinet further announces that it will enter into discussions with social partners and other parties to lay down agreements for the self-employed. In addition, the Cabinet wants to strengthen the labor market position of platform employees. Therefore, it is being examined whether the regulations for triangular relationships, such as intermediaries and employment agencies, can also be declared applicable to platforms. Finally, the Cabinet is working on a broader labor market agenda. This stems from the advice of the Committee on Employment Regulation.
Web module starts as a pilot
The web module is not yet ready, but the Cabinet aims to start the web module as a pilot this fall. With the web module, the Cabinet is developing a tool to give clients clarity on the fiscal, labor law and social insurance qualification of the employment relationship. The web module will provide three possible outcomes (client declaration, indication of employment, no judgment). These outcomes do not yet have legal status. In this pilot phase, clients cannot derive any certainty from the outcome. The web module only functions as an information tool to obtain clarity about the employment relationship.
After the pilot phase, a decision will be made about the further consequence of the web module. The Cabinet does aim to attach legal consequences to the client declaration when the web module is eventually introduced, so that a client can derive certainty from it. After the summer recess, the Cabinet will inform the House of Representatives about the further timetable and the start of the pilot.
Supervision of labor relations
The corona crisis has implications for the deployment of inspections, supervision by the Tax and Customs Administration and the method of inspection by the Inspectorate SZW. In any case, the enforcement moratorium has been extended until January 1, 2021. During this moratorium, the Tax and Customs Administration enforces if a client turns out to be malicious or if clients do not adjust their working methods within a reasonable period (usually up to 3 months) following instructions from the Tax and Customs Administration.
Furthermore, after the summer recess, the Palland motion calling for a six-monthly report on the implementation of the supervision of labor relations will be implemented. In the fall, the Cabinet will make a decision on further extensions of the moratorium.