On 11 January 2021, the pilot “Webmodule Beoordeling Arbeidsrelatie” (hereinafter: WBA) went online. By using this web module, which is developed by the Ministries of Social Affairs and Finance, organisations considering entering into an assignment agreement can fill in a questionnaire, after which the web module provides an indication of whether, and under what conditions, it is possible to enter into an assignment agreement or whether an employment contract must be entered into.
The pilot was set up following an analysis, executed the Commission for the Regulation of Work (“the Borstlap Commission”), of the structural problems on the Dutch labour market. The distinction between an employee and a self-employed person is important, because the two statuses are subject to major differences in terms of social security, labour law protection and tax treatment. The government has launched this pilot to provide more clarity to organisations as to whether work can be performed within or outside an employment relationship and whether wage tax must be paid.
The web module can be completed anonymously, and participation is voluntary. No rights can be derived from the outcome of the web module at this stage. The outcome merely provides an indication of how clients can have their work carried out. The pilot will last approximately six months. The web module can therefore be used until 11 July 2021.
See the link to the web module here.
At the end of these six months, the Cabinet will evaluate the web module and decide whether it will be helpful in the future in enforcing agreements that are wrongfully entered into as contracts with self-employed contractors, while their practical implementation qualifies as employment contracts. In the coming months, the Cabinet will also decide which enforcement in this area will be initiated (in phases) (enforcement currently only takes place in exceptional cases) and, if so, when this will take place. The Cabinet expects enforcement to start as from October 1, 2021, at the earliest
If you would like to read more about the qualification of the contract and the difference between an employment contract and a self-employment contract, please read this article on our website.
We will keep you informed about further developments in this area.
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