{"id":383,"date":"2016-09-01T15:04:41","date_gmt":"2016-09-01T13:04:41","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/verhaalsrecht-belasting-en-premies-zzp-er\/"},"modified":"2026-03-03T10:32:47","modified_gmt":"2026-03-03T09:32:47","slug":"recourse-to-tax-and-contributions-zzp-er","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/verhaalsrecht-belasting-en-premies-zzp-er\/","title":{"rendered":"Tax and contributions recovery right ZZP-er"},"content":{"rendered":"<p><em><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2573 size-large\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20160901_Verhaalsrecht_zzp-1024x384.jpg\" alt=\"20160901_Verhaalsrecht_zzp\" width=\"1024\" height=\"384\" \/><\/em><\/p>\n<p><em>The a<\/em><em style=\"line-height: 1.5;\">fabolition of the VAR (and the introduction of the Deregulation of Assessment of Employment Relationships Act; Wet DBA) continues to occupy minds unabated. Recently, State Secretary Wiebes replied to <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/kamerstukken\/2016\/08\/24\/beantwoording-kamervragen-over-afschuiving-verantwoordelijkheid-van-de-opdrachtgever-op-zzp-ers\" target=\"_blank\" rel=\"noopener\">Parliamentary questions<\/a> by Labour Party member Mei Li Vos on the right to recover tax and contributions due if it turns out that a ZZP-er is not considered self-employed after all.<\/em><\/p>\n<p>The end of the transition period from VAR to the DBA Act is fast approaching. With effect from <strong>1 May 2017<\/strong> The Inland Revenue is going to enforce the DBA Act. Do you have the issues surrounding the flexible labour pool around your company in your grasp?<\/p>\n<h4>Independent<\/h4>\n<p>An entrepreneur hiring a ZZP-er must assess whether the employment relationship with the ZZP-er qualifies as an employment relationship. This is the case when there is:<\/p>\n<ul>\n<li>Principal's obligation to pay remuneration (<strong>pay<\/strong>);<\/li>\n<li>the obligation of the contractor (ZZP-er) to personally perform the agreed <strong>labour<\/strong>;<\/li>\n<li>In which the contractor (ZZP-er) in a <strong>employment relationship<\/strong> state to the client.<\/li>\n<\/ul>\n<p>If an employment relationship lacks one or more of these elements, there is no employment relationship and the client does not have the obligation to withhold and remit payroll taxes and premiums to the tax authorities.<br \/>\nIn the case of the self-employed person, the income then qualifies as profit from business or result from other work.<\/p>\n<h4>Recourse<\/h4>\n<p>But the Tax Authorities judge with hindsight. Based on the actual interpretation of the employment relationship, the Tax Authorities may conclude that the ZZP-er was not (sufficiently) self-employed after all. In that case, an employment relationship still exists and the client still has to pay payroll taxes, employee insurance contributions and income-related healthcare insurance contributions. These taxes and contributions are then collected from the client.<\/p>\n<p>But does the client have a <strong>redress<\/strong> on the ZZP-er for these post-collected taxes and contributions; can the client agree with the ZZP-er that the ZZP-er will reimburse the client for the post-collected taxes and contributions?<\/p>\n<p>The answer to this question is <strong>YES<\/strong> for payroll taxes (income tax and national insurance contributions), but <strong>NO<\/strong> for employee insurance contributions and income-dependent health insurance law contributions. Indeed, for the latter levies, there is a statutory prohibition on the exercise of any right of recourse. Any clause contrary to this prohibition is null and void.<\/p>\n<p>According to Wiebes, the regulation of the right of recourse emphasises the joint responsibility of the client and the ZZP-er for a careful interpretation of the nature of the employment relationship. If this turns out not to be correct, the client will pay the employee insurance contributions and the income-related healthcare insurance contributions that are still due. By exercising the right of recourse, the ZZP-er will be liable for the payroll taxes.<\/p>\n<p>In many cases, the tax and premiums are increased by interest and fines when the tax is levied. The extent to which the right of recourse extends to this should be clear from what the client and ZZP-er have agreed with each other.<\/p>\n<h4>Sample agreements<\/h4>\n<p>In most tax authority-approved <a href=\"http:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/belastingdienst\/zakelijk\/ondernemen\/modelovereenkomsten-in-plaats-van-var\/modelovereenkomsten-hoe-werkt-dat\/modelovereenkomsten-hoe-werkt-dat\" target=\"_blank\" rel=\"noopener\">sample contracts<\/a> nothing is included about the right of recourse. In his answers to the recent parliamentary questions, Wiebes indicates that the reason is that the provisions on the right of recourse are not relevant for the tax interpretation of the employment relationship. But he also indicates that it is not unusual to include a right of recourse in agreements with ZZP-ers.<\/p>","protected":false},"excerpt":{"rendered":"<p>De afschaffing van de VAR (en de invoering van de Wet Deregulering Beoordeling Arbeidsrelaties; Wet DBA) blijft de gemoederen onverminderd bezig houden. Onlangs antwoordde Staatssecretaris Wiebes op Kamervragen van het PvdA-lid Mei Li Vos over het verhaalsrecht van de belasting en premies, die zijn verschuldigd wanneer blijkt dat een ZZP-er toch niet als zelfstandige wordt [&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-383","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/383","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=383"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/383\/revisions"}],"predecessor-version":[{"id":2396,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/383\/revisions\/2396"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}