The suspension of enforcement on the Deregulation Assessment of Labor Relations Act (DBA) has been extended until January 1, 2020. This writes Minister Koolmees of Social Affairs and Employment and State Secretary Snel of Finance in a letter to the Lower House. Enforcement on "malicious parties," principals who knowingly violate rules, will remain in place and will even be expanded. The letter also makes clear that there is no prospect of an interim solution for specific groups of self-employed, such as the opt-out scheme for Independent Professionals with rates above €75 per hour.

Enforcement on malicious principals broadened
As of July 1, 2018, enforcement will no longer be limited to the most serious cases of maliciousness, but may also be applied to other malicious principals. These are principals "who intentionally allow a situation of evident false self-employment to arise or continue". Specifically, this means that the Internal Revenue Service can enforce if it can prove all three of the following criteria:

1. There is a (fictitious) employment relationship.
2. There is evident false self-employment.
3. There is deliberate false self-employment.

In such cases, an unfair advantage is often gained and/or the playing field is unfairly affected.

Planning: more information before summer recess
Whether there is fictitious employment depends heavily on whether there is a relationship of authority. In its letter, the Cabinet has indicated that it will come up with clarification of the definition 'employer-employee relationship' before January 1, 2019, as this is the core of much ambiguity surrounding the DBA Act. This has been urged by MPs Van Weyenberg (D66) and Wiersma (VVD), the latter of whom was recently a guest on our radio program HoofdZaken.

Before the summer recess, the Cabinet will send an "outline letter" to the House of Representatives, explaining in more detail how the various measures will be worked out. The aim is then to come up with a bill still in 2018, so that its parliamentary consideration can be started in the first half of 2019. The aim is to have the specific measures, intended for 'the bottom and the top of the labor market', as well as the client declaration (web module) enter into force on January 1, 2020.

No faster solution for top end
There was talk of faster introduction of measures for the top and bottom of the market, but these are not coming. "We are working on one package of measures that we are going to introduce at the same time. We are not going to introduce measures like the minimum rate or the opt-out for the top before then," Social Affairs and Employment Minister Koolmees told ZiPconomy. State Secretary of Finance Menno Snel added: "I don't have the impression that the biggest problems are now at the top end of the market. That group doesn't have much to worry about now either, so we don't really see the need to accelerate there separately either."

As for the situation until 2020, Minister Koolmees stated, "For the market, the message is clear: working with self-employed people is possible! Provided you are not malicious."