{"id":1301,"date":"2022-12-28T07:00:00","date_gmt":"2022-12-28T06:00:00","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/duidelijkheid-over-zzp-ers\/"},"modified":"2026-03-03T10:34:25","modified_gmt":"2026-03-03T09:34:25","slug":"clarity-regarding-self-employed-people","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/duidelijkheid-over-zzp-ers\/","title":{"rendered":"Clarity regarding self-employed workers"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The Government states in a voluminous <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/kamerstukken\/2022\/12\/16\/voortgangsbrief-werken-met-en-als-zelfstandigen\" target=\"_blank\" rel=\"noreferrer noopener\">Chamber letter<\/a> that, from 1 January 2025, active assessments will resume to determine whether self-employed individuals without employees are genuinely working as self-employed persons.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Enforcement moratorium<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As of that date, the intention is to lift the so-called enforcement moratorium. This complex term simply means that the Tax and Customs Administration does not actively (or, at any rate, only to a very limited extent) check whether an employment relationship actually involves a degree of self-employment such that the client is not required to pay payroll taxes and social security contributions on the remuneration paid.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before that happens, the following measures will be introduced:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>creating a more level playing field for different types of employment contracts and self-employment arrangements;<\/li>\n\n\n\n<li>clarifying the rules on when a person is working as an employee or as a self-employed person;<\/li>\n\n\n\n<li>strengthening and improving enforcement.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">A level playing field<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In this area, the 2023 tax plans include, amongst other things, the accelerated phasing out of the self-employed person\u2019s tax allowance and the phasing out of the tax-deductible retirement reserve. These measures are intended to bring the tax burden on the income of self-employed individuals (profit) more into line with the tax burden on the income of employees (wages).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Clarification of the rules<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In order to clarify the rules, the Government wishes to enshrine the following three key elements from case law in legislation (a detailed explanation of this section is included in the annex) <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/kamerstukken\/2022\/12\/16\/bijlage-3-beoordeling-gezagsverhouding-handboek-loonheffingen\" target=\"_blank\" rel=\"noreferrer noopener\">Assessment of the authority relationship<\/a> (in the letter to Parliament).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Are instructions given and is the work supervised (formal authority)?<\/li>\n\n\n\n<li>Is the work organisationally embedded within the client\u2019s organisation?<\/li>\n\n\n\n<li>Is this a case of self-employment?<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Legal presumption of an employment contract<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There will be a legal presumption that an employment contract exists. This will be linked to an hourly rate. This legal presumption works in such a way that, if a contractor claims to be an employee, the client must prove that no employment contract exists.<\/p>","protected":false},"excerpt":{"rendered":"<p>Het Kabinet meldt in een lijvige Kamerbrief dat vanaf 1 januari 2025 weer actief wordt beoordeeld of ZZP-ers daadwerkelijk als zelfstandige werken. Handhavingsmoratorium Per die datum wil men het zogeheten handhavingsmoratorium opheffen. Dit moeilijke woord houdt niet meer in dan dat de Belastingdienst niet actief (in elk geval zeer beperkt) controleert of in een arbeidsrelatie [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1301","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1301"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1301\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}