![\"20150508_union-service_VWGNijhof\"](\"https:\/\/vwg.nl\/wp-content\/uploads\/20150508_verenigingdienstbetrekking_VWGNijhof-1024x384.jpg\")
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On Labour Day (1 May 2015), the Supreme Court confirmed that members who perform work for payment for the association of which they are members are employed by their association for payroll tax purposes. An employment relationship exists when: The tried case involved a student association, which operated a cinema, caf\u00e9 and halls for hire, as well as organised events and festivals. The work involved in these activities was carried out exclusively by members of the association. To the element labour<\/strong> is therefore met without doubt. And since the members receive remuneration for their work, the existence of pay<\/strong>. As so often in such cases, the question is whether there is a employment relationship<\/strong> of the member to his association.<\/p>\n The Supreme Court upheld the Amsterdam Court of Appeal's conclusion that there was a relationship of authority. This does not alter the fact that the employees within the company also function as (co-)policymakers; that they themselves formulate the rules they must abide by when performing their work. The Court distinguishes two roles. On the one hand, the role of the (co-)policymaker and, on the other hand, the role of those who actually have to perform the work.<\/p>\n Such situations also arise in the case of sports associations, for example. If a director of such an association receives remuneration for the work he performs as a director, there is no question of an employment relationship. After all, the director as such is not in a relationship of authority to the association he manages. However, the remuneration that the same director receives for activities he performs as a bar staff member or trainer is in an employment relationship. In his role as bartender or trainer, however, he must follow the instructions and directions of the association; a relationship of authority does exist.<\/p>\n Of course, the absence of an employment relationship does not mean that the income for the activities performed in the capacity of director is not subject to income tax, but only that the association does not have to withhold income tax on it. For the director, this income qualifies as income from other activities, which he must include in his income tax return.<\/p>\n Of course, many bar staff, trainers and others involved in an association perform their work as true volunteers; i.e. for free and for nothing. Even then there is a relationship of authority, but the element of pay is missing. It goes without saying that not only remuneration in cash qualifies as pay, but also benefits in kind. If only the actual costs reasonably incurred by the employee for the performance of the work are reimbursed, there is no employment relationship either. This is often connected to the so-called volunteer scheme. The risk of incorrect qualification of a remuneration lies with the association. It receives any additional tax assessments.<\/p>","protected":false},"excerpt":{"rendered":" Op de dag van de arbeid (1 mei 2015) heeft de Hoge Raad bevestigd dat leden die tegen betaling werk verrichten voor de vereniging waarvan ze lid zijn, voor de loonbelasting in dienstbetrekking bij hun vereniging werken. Van een dienstbetrekking is sprake wanneer: – arbeid wordt verricht; – loon wordt ontvangen; – en sprake is […]<\/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-186","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/186","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=186"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/186\/revisions"}],"predecessor-version":[{"id":2199,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/186\/revisions\/2199"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n- labour<\/strong> is performed;
\n- pay<\/strong> is received;
\n- and there is a employment relationship<\/strong>.<\/p>\n