{"id":660,"date":"2018-06-26T05:49:25","date_gmt":"2018-06-26T03:49:25","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/tijdpad-voor-nieuwe-regels-zzp-er\/"},"modified":"2026-03-03T10:33:20","modified_gmt":"2026-03-03T09:33:20","slug":"timeline-for-new-rules-for-self-employed-workers","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/tijdpad-voor-nieuwe-regels-zzp-er\/","title":{"rendered":"Timeline for new rules on self-employed workers"},"content":{"rendered":"

\"\"<\/p>\n

After the roadmap<\/a> To replace the DBA, the government is introducing a comprehensive letter<\/a> on the timetable for the new rules concerning self-employed people without staff (ZZP workers).<\/p>\n

Malicious individuals<\/h4>\n

The new rules are due to come into force on 1 January 2020. Until then, only those acting in bad faith will be targeted by the Tax and Customs Administration. From 1 July 2018, all those acting in bad faith will once again face enforcement action. Until that date, enforcement will be limited to those acting in serious bad faith.<\/p>\n

As part of a new audit plan, the Tax and Customs Administration will visit at least 100 clients this year. These visits will begin as early as July 2018. The selection of the businesses to be visited will be drawn from both the category of clients who work with a submitted (model) contract and those who do not use such a contract.<\/p>\n

The Inspectorate of Social Affairs and Employment (SZW) is also being deployed by the Government as part of the effort to combat bogus arrangements involving self-employed workers without employees. As mentioned, only those acting in bad faith will be targeted.<\/p>\n

Rate<\/h4>\n

The approach to the new rules on self-employed workers without employees continues to be based on a distinction in rates:<\/p>\n

    \n
  • employment relationships with self-employed people who, for their work, low rate<\/strong> receiving such payment always constitutes an employment relationship, even if the defining criteria are not met labour, wages and authority<\/em>;<\/li>\n
  • in the case of a high rate<\/strong> in combination with a shorter duration<\/strong> of the agreement or with the not<\/strong> carrying out routine work<\/strong> the self-employed person can choose to work independently (opting out<\/em>);<\/li>\n
  • For the intermediate category, the possibility of introducing a web-based module to determine whether there is (sufficient) independence is being investigated.<\/li>\n<\/ul>\n

    A study is currently being carried out into the rates, rate structures and characteristics of self-employed workers and their assignments. The Government is not venturing to provide a (more detailed) indication of what constitutes a low or high rate.<\/p>\n

    Authority<\/h4>\n

    An important criterion when assessing whether an employment relationship exists is the exercise of authority. A contractor who works under the authority of their client is quickly deemed not to be self-employed but to be in an employment relationship. The Government reiterates its commitment to provide a more detailed explanation of the concept of authority before 1 January 2019.<\/p>","protected":false},"excerpt":{"rendered":"

    Na de roadmap voor de vervanging van de DBA komt de regering met een uitgebreide brief over het tijdpad voor de nieuwe regels rond Zelfstandigen Zonder Personeel (ZZP-ers). Kwaadwillenden De nieuwe regels moeten op 1 januari 2020 van kracht worden. Tot die tijd worden alleen kwaadwillenden door de Belastingdienst aangepakt. Met ingang van 1 juli […]<\/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-660","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/660","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=660"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/660\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}