Changes in the rules for self-employment

2016-03-15 | By ACCESS

As of 1 May 2016, the declaration of independent contractor status (VAR, verklaring arbeidsrelatie) will be replaced by model agreements. If you work as a self-employed person (ZZP) or freelancer in the Netherlands, your client can ask you for a declaration of independent contractor status (VAR). With this declaration, they will not be held responsible for any payroll taxes and contributions with regard to your work for them.

Changes as of 1 May 2016

As of 1 May 2016, the VAR will be replaced by model contracts. There will be general and individual model contracts per sector and profession available on the website of the tax authorities (Dutch only). Companies who want to work with self-employed people can decide to make their own model contract and get it approved by the tax authorities. The purpose is the same: both contractor and client know who will be responsible for paying payroll taxes and contributions.

Transitional period

Until 1 May 2017, there is a transitional period. The taxation authorities will give information and advice about working with model contracts. As of 1 May 2017, they will start monitoring the contracts.

Freedom of choice

It is not compulsory to use a model contract. In this case, the client needs to decide if he will
have to pay any payroll taxes and contributions with regard to your work.

Letter from the government

The secretary of state for Finance promised to send a letter to all people who work as self-
employed person, in which he will explain the new rules. This letter will be sent in March.