Introduction web module for assessment self-employed professionals and further postponement of enforcement by the Tax Authorities until 1 October 2021
In January 2021 the web module, which should provide clients with clarity on the qualification of the employment relationship with self-employed persons, will become available as a pilot. After the pilot has ended, the government will make a decision on continuing the web module and at what moment enforcement will begin (in phases). This will not be earlier than 1 October 2021.
Introduction web module for assessment self-employed professionals and further postponement of enforcement by the Tax authorities until 1 October 2021
In the sixth progress letter of 16 November this year, Minister of Social Affairs and Employment Koolmees and State Secretary of Finance Vijlbrief explain the current situation and the next steps to be taken regarding the measures in the area of ‘working as a self-employed person’ provided for in the Coalition Agreement (Regeerakkoord).
The government’s pilot web module is designed to provide clients with clarity, and certainty where possible, on qualifying the employment relationship with their contractors regarding wage tax and national insurance contributions. On the webpage, by completing an anonymous questionnaire you can obtain an answer as to whether a self-employed person or an employee is involved. The answers to the questions give a number of points that are crucial in determining whether the individual is a self-employed person or an employee, or whether this cannot be assessed. The outcome of the questionnaire has no legal status during the pilot phase. In the meantime, the questionnaire for ‘contracting work’ (aanneming van werk’) has been completed and will be added to the web module. The questionnaire for ‘intermediary services’ (tussenkomst) in situations of secondment or in temporary employment situations has not yet been completed.
Enforcement and risks for additional assessments of wage tax and national insurance contributions
There is only limited enforcement at present. It is aimed mainly at ‘malicious’ individuals, which also includes those who do not comply with instructions by the Tax and Customs Administration.
Before the Tax and Customs Administration proceeds with more wide-ranging enforcement, Minister Koolmees first wants to hold a ‘broad public consultation’ on any problems that employers, clients and self-employed persons come up against. He also wants to use this consultation to underline the importance of the rules. The consultation was to have taken place earlier this year, but because of the coronavirus crisis has been put on hold. The consultation will be with interest groups of employers and entrepreneours. After the pilot has ended, the government will make a decision on continuing this web module and at what moment enforcement will begin (in phases). This will not be earlier than 1 October 2021.
Ruling of the Supreme Court of 6 November 2020 (Participation job)
Furthermore, the Minister has announced that the exact consequences of the ruling of the Supreme Court of 6 November 2020 are still being considered. Amongst other things, this ruling concerns the intention of parties in the qualification of an agreement following on from the Groen/Schoevers ruling of 1997, and the criteria adopted therein. See Youssef el Harchaoui’s news article about the Supreme Court’s ruling of 6 November.