The Employment Relationships Deregulation Act (wet DBA)

In 2016, the Employment Relationships Deregulation Act (Wet deregulering beoordeling arbeidsrelaties, wet DBA) replaced the Declaration of Independent Contractor Status (Verklaring Arbeidsrelatie, VAR). The act was intended to give self-employed professionals and their clients clarity on the working relationship they enter into. Unfortunately, the 'wet DBA' has not brought the clarity intended. The law is and will remain in force, but is currenly not fully enforced.

Prevent false self-employment

Together with your client, you are responsible for the working relationship you enter into. Check together if you are in a paid employment relationship. If in doubt, work according to a model agreement. The Dutch Tax and Customs Administration has a model agreement for every situation. Together with your client, you decide which model agreement suits your situation. By working according to the terms in the model agreement, you prevent false self-employment.

Web Module Assessing Employment Relationships (WBA)

Many clients are still not clear about what rules apply to hiring self-employed professionals. In order to provide more clarity, they can consult the pilot Web Module Assessing Employment Relationships (Webmodule Beoordeling Arbeidsrelatie, WBA, in Dutch). By filling out this online questionnaire, your client will get clarity in advance on whether or not the assignment will be regarded as paid employment. This is useful if your client is unsure whether they can hire you. Although the pilot ended on 21 July 2021 and it is being evaluated, it can still be used.

Only clients who are established in the Netherlands and who outsource their assignments to contractors in the Netherlands can make use of the web module. No rights can be derived from the outcome of the web module; it is an indication. 

Enforcement of the Employment Relationships Deregulation Act (wet DBA)

The 'wet DBA' did not bring the clarity expected. It is and will remain in force, but is not fully enforced. Since October 2019, the Tax and Customs Administration has been monitoring clients more closely. This may result in instructions for adjusting the employment relationship. Enforcement only takes place if the client is deemed 'malicious' or does not follow instructions given.

More about the wet DBA

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