{"id":1423,"date":"2023-11-08T06:58:17","date_gmt":"2023-11-08T05:58:17","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/nieuwe-modelovereenkomst-zzp-ers-in-de-bouw-en-infra\/"},"modified":"2026-03-03T10:34:38","modified_gmt":"2026-03-03T09:34:38","slug":"new-model-agreement-for-self-employed-workers-in-construction-and-infrastructure","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/nieuwe-modelovereenkomst-zzp-ers-in-de-bouw-en-infra\/","title":{"rendered":"New model agreement ZZP-ers in construction and infra"},"content":{"rendered":"

The Inland Revenue has launched a new approved model agreement<\/a> for self-employed workers in construction and infra was published. This was necessary because the approval for the old model had ended in 2022. The approval on the new model is valid until 1 October 2028. Perhaps the regulations surrounding ZZP-ers will change earlier (this is foreseen in 2025), but the Tax Authorities state that this will not affect the model agreement.<\/p>\n\n\n\n

ZZP-er<\/h2>\n\n\n\n

A ZZP-er is a self-employed person without staff. And the name says it all: the ZZP-er wants to work as a self-employed person, not as an employee. The approved model agreements are intended to offer clients (as much) certainty as possible that an employment relationship will not be concluded afterwards (the client would then still have to pay income tax and premiums). It is very important that the client and the ZZP-er actually work in the manner described in the (model) agreement.<\/p>\n\n\n\n

The model agreement does not offer the ZZP-er the certainty that his or her income will be taxed as profit from business. That assessment remains reserved to the Tax Office when settling the ZZP-er's income tax returns.<\/p>\n\n\n\n

Contracting of work<\/h2>\n\n\n\n

The model agreement is a contract for work. This differs from model agreements in many other sectors, which involve contracts for work. The main reason for this deviation is that the Payroll Tax Act recognises a fictitious employment relationship in contracting work (Section 3(1)(a) Wage Tax Act 1964<\/a>). This fictitious employment is only not an issue when the ZZP-er personally creates a work in the course of a business. In other words: the ZZP-er's work must actually be taxed as profit from business.<\/p>\n\n\n\n

Under the model agreement, the client (the contractor) may assume that the ZZP-er (subcontractor) is working as an entrepreneur if:<\/p>\n\n\n\n