ZZP; an entrepreneur without any staff; lawyer Amsterdam
Our Amsterdam lawyer can assist you with any labour relations matters whether you are an employer or employee, like freelance-contracts. Freelance-contracts (ZZP; an entrepreneur without any staff who works for a number of different customers) are rather complex since there have been a lot of issues about these kinds of contracts in The Netherlands. The Dutch government wishes to have more labor (employment) contracts in the traditional sense, instead of too many freelance agreements. Also in some cases, a freelance contract could be considered as a labor agreement by the Dutch tax authorities.
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ZZP and labor agreement
Before 2016, freelancers had to apply for a ‘labour relationship declaration’ (VAR) from the Dutch tax office, in order to be sure that a freelancer is an independent contractor. As of May 1, 2016, since the DBA law, it is no longer possible to request a VAR, this system is replaced by ‘model contracts’ that defines the working relationship between the contractors that have been reviewed by the Dutch tax authorities beforehand. This is not mandatory, but if you use this model contract and parties stick to the contract, the Dutch tax authorities promised that the freelancer would not be considered as an employee.
However, The DBA law will be deleted. There will not be an alternative before 2020. Until 2020, the alternatives will be investigated and the DBA Act will not be enforced anymore by the Dutch authorities with fines. However, free lancers and their clients will have to pay a fine and/or additional charge if they exercise false self-employment, after a warning by the tax authorities.
This means that if you hire a contractor until 2020 and the authorities will find out afterwards that there was salaried employment, the authorities will probably not impose additional assessments, correction obligations, fines and payroll taxes, according to a letter of the Dutch tax authorities.
Independent contractor or employee
Anyhow, the following conditions in a freelance contract are important nowadays, to be sure that a freelance contract is not considered as an employment contract:
- If a freelancer is dependent on just one client, the Dutch tax office may consider independent contractors as employees. This has severe consequences for both parties a.o. regarding social security premiums and contributions.
- There will be a problem if the contract states that the freelancer has no freedom in how the work is to be executed and if it is forbidden to send someone else to do the work if needed, for example in case of sickness or vacation.
- There should be no position of authority.
Getting help with a Dutch Labour & Employment Law lawyer (freelance-contracts) in Amsterdam
Please contact our Amsterdam lawyers if we can assist you with any labour relations matters whether you are an employer or employee, like freelance-contracts. Our lawyers in Amsterdam will advocate on your behalf with strong and knowledgeable legal counsel. For further information about Dutch Employment and Labor Law, please contact our Employment Contract lawyer in Amsterdam: 0031 20 5221999