News item | 18-12-2024 | 10:23
From January 1, 2025, the Tax Authorities will resume full enforcement of organizations that work with people who are actually employed according to the law. However, no fines will yet be imposed for the 2025 calendar year. This applies to both default and offense fines. Organizations can first receive a warning from the Tax Authorities before so-called audits (audits) are initiated. In addition, all approved model agreements will be automatically extended until December 31, 2029. With these measures, the Tax Authorities are implementing the House of Representatives’ request for a soft landing in enforcement of bogus self-employment.
You can read more about this in the employment relations enforcement plan 2025 that was published today on the Tax Authorities’ website.
State Secretary Tjebbe van Oostenbruggen (Tax, Tax Authorities and Customs): “I understand that starting enforcement is an exciting moment for organizations and independent entrepreneurs. Let me therefore emphasize: if you are really an entrepreneur and work independently, you can continue to do so from next year. Companies and organizations will also have time to adjust their business operations: the Tax Authorities will not impose fines in the 1st year and, if false self-employment is found, they will not go back further than January 1, 2025 with corrections. Enforcement of bogus self-employment is an important step towards a labor market where there is fair competition and where employment conditions are equal for everyone.”
Soft landing
Enforcement from next year means that the Tax Authorities can again impose additional assessments for payroll taxes if there is bogus self-employment within an organization, but no further back than January 1, 2025.
During a company visit, a discussion takes place with organizations to gain insight into the hiring of self-employed people and the possible use of bogus self-employed persons. The tax inspector can point out to the organization that working with bogus self-employed persons should be avoided. The organization is then warned and given the opportunity to improve its business operations. During a subsequent visit, the tax inspectors can conduct an audit. This may result in additional assessments for payroll taxes. With this approach, the Tax Authorities are responding to the request of the House of Representatives to warn organizations before audits are initiated. This is part of the soft landing in the enforcement of bogus self-employment.