In our article No VAR no BGL but what then we reported that the BGL not the VAR will start replacing it. Instead, there will be tax authority-approved model agreements. In a letter dated May 1, 2015, the Actal (the Advisory Committee on Regulatory Burden Assessment) very clearly in its advice to State Secretary of Finance Wiebes: “On balance, we advise you not to table the bill at this time.”. That seems like not so bad advice yet.
The main reason for this opinion is that the system of approved model agreements has no benefit other than a small reduction in the administrative burden. However, it does not come any closer to realising the much more important goal of combating structural false self-employment. That goal can only be realised by reducing the differences in tax treatment between contractors (ZZP-ers) and employees. Only then will contractors and principals be much more likely to choose the most appropriate form of employment relationship.
Actal further notes that the extent to which there is a reduction in administrative burdens depends on how compliance with the (model) agreements is monitored in practice. After all, it is emphatically not the intention to create a paper reality. Work must actually be done in accordance with the (model) agreement. If the inspection focuses (partly) on all kinds of details and minor shortcomings already lead to the conclusion that an employment relationship exists, the (model) agreements will prove unworkable in practice. In its letter, Actal makes a number of proposals to make working with the (model) agreements easier.
Meanwhile, the Ministry of Finance has also published the Memorandum of Amendment concerning the bill to enable the replacement of the VAR by the approved model agreements. In his offer letter (dated 18 May 2015) to this Memorandum, the State Secretary indicates that he is surprised by Actal's advice. According to him, there will always be a distinction between employees and the self-employed. In connection with this, it is necessary to improve the enforcement policy and it is not desirable to postpone it.
The Memorandum of Amendment announces an adaptation of the regulation on (fictitious) employment relationships of assimilated employees and home workers, as well as on the artist arrangement, specifically in relation to model agreements.