{"id":1535,"date":"2024-10-18T10:01:19","date_gmt":"2024-10-18T08:01:19","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/wijzigingen-regelgeving-zzp-ers\/"},"modified":"2026-03-03T10:34:48","modified_gmt":"2026-03-03T09:34:48","slug":"regulatory-changes-for-self-employed-workers","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/wijzigingen-regelgeving-zzp-ers\/","title":{"rendered":"Regulatory changes for self-employed workers"},"content":{"rendered":"<p>In two well-attended and animated breakfast sessions, we informed our relations about the imminent changes in the regulations concerning self-employed persons.<\/p>\n\n\n\n<p>The changes are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the introduction of the VBAR Act, which is envisaged on 1 January 2026;<\/li>\n\n\n\n<li>The lifting of the enforcement moratorium from 1 January 2025.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">VBAR Act<\/h2>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Minister van Hijum has indicated that the VBAR Act will be amended and submitted to the House in modified form before summer 2025. See our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/cabinet-presses-ahead-with-vbar-law\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cabinet goes ahead with VBAR law<\/a>.<\/mark><\/p>\n\n\n\n<p>With the Law on Clarification of Assessment of Employment Relationships and Introduction of Legal Presumption, the legislator aims, as the title of the law indicates, to clarify how to determine whether an employment relationship qualifies as an employment contract\/employment relationship. The bill proposes amendments to <a href=\"https:\/\/wetten.overheid.nl\/jci1.3:c:BWBR0005290&amp;boek=7&amp;titeldeel=10&amp;afdeling=1&amp;artikel=610&amp;z=2024-07-01&amp;g=2024-07-01\" target=\"_blank\" rel=\"noreferrer noopener\">Article 7:610 of the Civil Code<\/a>.<\/p>\n\n\n\n<p>The system of assessment to be laid down in the law is based on the following main elements:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>W = indications indicating working as an employee;<\/li>\n\n\n\n<li>Z = indications indicating self-employment;<\/li>\n\n\n\n<li>OP = indications that see entrepreneurship of the person (outside the employment relationship).<\/li>\n<\/ul>\n\n\n\n<p>The content of these key elements is detailed in this <a href=\"https:\/\/vwg.nl\/wp-content\/uploads\/2024\/10\/Uitwerking-van-de-hoofdelementen-voor-de-beoordeling-van-arbeidsrelaties.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">schedule<\/a>, which is taken from the Explanatory Memorandum to the bill.<\/p>\n\n\n\n<p>The assessment then takes place through the following two steps:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>the elements W and Z are balanced against each other:\n<ul class=\"wp-block-list\">\n<li>if W outweighs Z: there is a labour agreement;<\/li>\n\n\n\n<li>If Z outweighs W: there is independence;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>if that weighting shows that elements W and Z are (approximately) balanced, element OP prevails.<\/li>\n<\/ol>\n\n\n\n<p>In a diagram taken from the explanatory memorandum of the bill, the assessment system looks as follows:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/2024\/10\/Schema-ZZP.png\" alt=\"\" class=\"wp-image-13855\"\/><\/figure>\n\n\n\n<p>The Explanatory Memorandum to the bill contains eleven <a href=\"https:\/\/vwg.nl\/wp-content\/uploads\/2024\/10\/Casussen-uit-de-Memorie-van-Toelichting-bij-het-wetsvoorstel-Wet-verduidelijking-beoordeling-arbeidsrelaties-en-invoering-rechtsvermoeden.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">sample cases<\/a> explaining the systematics.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Legal presumption<\/h2>\n\n\n\n<p>The introduction of the legal presumption is new. The legal presumption is introduced to make it easier for ZZP-ers who receive a low hourly rate to enforce an employment contract in court. A ZZP-er who receives less than \u20ac 33 (excluding VAT) per hour can invoke the legal presumption in court. It is then up to the client to prove with facts and circumstances that there is no employment contract. If this fails, the court will determine that there is an employment contract.<\/p>\n\n\n\n<p>The legal presumption cannot be invoked by the Tax Authorities and the UWV, but once the court has determined, with the application of the legal presumption, an employment contract, the Tax Authorities and the UWV can join it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Enforcement moratorium<\/h2>\n\n\n\n<p>The enforcement moratorium means that the Tax Authorities and the UWV currently impose additional tax assessments only on evidently malicious parties or after being warned that client and contractor should take a close look at their employment relationship.<\/p>\n\n\n\n<p>With effect from 1 January 2025, the Inland Revenue will return to normal enforcement. This means that if an employment relationship is found to meet the criteria of employment, additional tax assessments will be imposed, plus tax interest and (if the conditions are met) penalties.<\/p>\n\n\n\n<p>Tax and contribution withholding is allowed up to five years back, but due to the enforcement moratorium valid until 31 December 2024, withholding on the period before 2025 will only be levied in very exceptional cases (evidently malicious).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tips<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inventory the ZZP relationships within your organisation.<\/li>\n\n\n\n<li>Make an (initial) risk assessment using the criteria of work management, embedding and entrepreneurship.<\/li>\n\n\n\n<li>If in doubt, get a legal check.<\/li>\n\n\n\n<li>If you establish that there is doubt as to whether a ZZP-er is (sufficiently) self-employed, enter into a dialogue. The ZZP-er should then start acting more like an entrepreneur or the employment relationship should be transformed into employment.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>In twee goed bezochte en geanimeerde ontbijtsessies hebben wij onze relaties ge\u00efnformeerd over de op handen zijnde wijzigingen in de regelgeving met betrekking tot ZZP-ers. Het gaat om de volgende wijzigingen: Wet VBAR Minister van Hijum heeft aangegeven dat de Wet VBAR zal worden aangepast en in aangepaste vorm voor de zomer van 2025 bij [&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-1535","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1535","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=1535"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1535\/revisions"}],"predecessor-version":[{"id":3547,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1535\/revisions\/3547"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}