{"id":549,"date":"2017-10-12T09:42:57","date_gmt":"2017-10-12T07:42:57","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/na-de-wet-dba\/"},"modified":"2026-03-03T10:33:04","modified_gmt":"2026-03-03T09:33:04","slug":"under-the-dba-act","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/na-de-wet-dba\/","title":{"rendered":"Following the DBA Act"},"content":{"rendered":"

\"\"<\/p>\n

This note is also available in pdf<\/a>-format.<\/em><\/p>\n

 <\/p>\n

On 1 May 2016, the Declaration of Employment Relationship (VAR) was abolished. The DBA Act<\/strong> was introduced. DBA stands for the Deregulation of the Assessment of Employment Relationships.<\/p>\n

The DBA Act provided for a one-year transition period. Until 1 May 2017, the Tax and Customs Administration would not actively enforce the Act, but would focus on providing information to the parties concerned. The Tax and Customs Administration would only take action in clear-cut cases of abuse.<\/p>\n

This transition period has been extended twice. The first time to 1 January 2018. And then again to 1 July 2018.<\/p>\n

DBA Act repealed<\/strong><\/h4>\n

In the 2017 Coalition Agreement, the Rutte III Government announced that the DBA Act would be repealed \u2013 we assume this will happen even before it has actually been enforced.<\/p>\n

A new law is to be introduced, which will distinguish between the following three categories of self-employed workers.<\/p>\n

Category 1<\/strong><\/h4>\n

For self-employed people in this category, there is always an employment contract. This is an employment relationship characterised by:<\/p>\n

    \n
  • a low rate;<\/li>\n
  • in combination with:\n
      \n
    • a longer term of the contract (longer than 3 months) or;<\/li>\n
    • the conduct of day-to-day business operations.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      From a low rate <\/strong>this applies where labour costs correspond to:<\/p>\n

        \n
      • 125% of the statutory minimum wage, or;<\/li>\n
      • the lowest pay scales under the collective agreement.<\/li>\n<\/ul>\n

        This rate is likely to be between \u20ac15 and \u20ac18 per hour.<\/p>\n

        Category 3<\/strong><\/h4>\n

        Self-employed people in this category may choose to be treated as self-employed for the purposes of income tax and employee social security contributions (opt-out). This refers to an employment relationship characterised by:<\/p>\n

          \n
        • a high rate;<\/li>\n
        • in combination with:\n
            \n
          • a shorter contract term (less than 1 year) or<\/li>\n
          • the not<\/u> carrying out day-to-day business operations<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

            The Government is considering rates above \u20ac75 per hour for the high-rate bracket.<\/p>\n

            Category 2<\/strong><\/h4>\n

            A client declaration is being introduced for the category between the low and high rates. Clients must complete this declaration via a web module. This declaration grants the client advance exemption from payroll tax and employees\u2019 social security contributions (unless the web module has not been completed truthfully).<\/p>\n

            Legislation<\/strong><\/h4>\n

            The above is taken from the 2017 Coalition Agreement. These government plans have yet to be translated into legislation, which must be approved by Parliament. It is therefore not certain that the rules will ultimately be introduced as described above.<\/p>","protected":false},"excerpt":{"rendered":"

            Deze notitie is ook beschikbaar in pdf-format.   Op 1 mei 2016 is de Verklaring ArbeidsRelatie (VAR) afgeschaft. De Wet DBA werd ingevoerd. DBA staat voor Deregulering Beoordeling Arbeidsrelatie. De Wet DBA kende een overgangstermijn van 1 jaar. Tot 1 mei 2017 zou de Belastingdienst de wet niet actief handhaven, maar zich richten op het […]<\/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-549","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/549","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=549"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/549\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}