The Dutch government has decided not to elaborate any further on the legislative proposals it made last year concerning a minimum rate for self-employed persons without personnel (hereafter: self-employed persons) and a self-employed persons’ declaration. The minimum rate would serve to protect self-employed persons working at the lower end of the labour market; the self-employed persons’ declaration would offer self-employed persons at the top and their principals certainty that they are not employed. Much criticism has been levelled at the legislative proposals. It has emerged that the measures involve a large administrative burden, create a great deal of uncertainty, have no support base, and are not feasible and enforceable for the implementing bodies.
However, the web module to clarify the qualification of the employment relationship in advance will be further developed. If, on the basis of the answer to a questionnaire, it appears that it is possible to work outside employment, the principal will receive a principal’s statement. This provides the principal with certainty that a particular assignment can be carried out outside of employment and that no wage tax needs to be deducted and paid and no premiums need to be paid for employee insurance and no income-related Healthcare Insurance contributions (Zvw). Completion of the web module is not mandatory.
The Dutch government is expected to start a pilot project this autumn. During the pilot phase, principals cannot yet derive any certainty from the outcome. Subsequently, a decision will be taken on the further continuation of the web module. For the time being, the current DBA will remain in force.