In 2014, a number of radiologists converted their partnership into a company, in which each radiologist is a shareholder, director and employee. Shareholdings are proportional to the extent of their employment, which varies from 0.55 to 1 FTE. The inspector confirmed in writing in advance that the radiologists, as director-major shareholders (DMS), are not covered by employees\u2019 social insurance schemes, given their equal voting rights and their position as statutory directors. The letter contains a reservation: the undertaking will lapse in the event of relevant changes to the regulations.<\/p>\n
Up to and including 2015, an equal or virtually equal number of votes was sufficient to avoid the compulsory insurance scheme for employees. From 2016 onwards, however, it is no longer voting rights that count, but the share of the capital. The 2016 Regulation on the Designation of Directors as Major Shareholders stipulates that the directors must collectively hold all the shares and represent an equal or virtually equal share of the capital. Among the radiologists, this share ranges from 1.43 to 2.60%. The inspector has ruled that the radiologists are insured from 1 January 2016 and that the company is liable for contributions from that date. <\/p>\n
The company is seeking a substantive assessment. It argues that the radiologists work together on an equal footing, just like partners, and that the difference in shareholdings stems solely from their appointments. The Court of Appeal ruled in favour of the inspector. The radiologists with the largest shareholdings hold more than 1.8 times as many shares as those with the smallest shareholdings. There is therefore no question of an almost equal share of the capital. The fact that the distribution reflects the radiologists\u2019 workload is irrelevant. Nor does the fact that they work on an equal footing make any difference. The scheme, as stated in the explanatory notes, is explicitly linked to the economic interest reflected in shareholdings.<\/p>\n
In 2014, a number of radiologists converted their partnership into a company, in which each radiologist<\/p>","protected":false},"author":2,"featured_media":4725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4724","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4724","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=4724"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4724\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/4725"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=4724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=4724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=4724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}