News item | 24-06-2022 | 16:15
The government wants to tackle bogus self-employment. That is why the government wants to ensure a more level playing field in employment law and tax treatment, and to provide more clarity about when work is done as an employee or as a self-employed person. In addition, the Council of Ministers has expressed the ambition to lift the enforcement moratorium by 1 January 2025 at the latest, or as soon as possible, and to strengthen supervision at the Tax and Customs Administration.
Lifting the enforcement moratorium is one of the steps to tackle the problems surrounding bogus self-employment and to make the labor market future-proof. Other steps in relation to the labor market will be announced shortly by Minister Van Gennip of Social Affairs and Employment. This is stated in a letter to parliament in response to reports from the Court of Audit (ARK) and the Central Government Audit Service (ADR) that Minister Van Gennip of Social Affairs and Employment and State Secretary van Rij of Fiscality and Tax Administration sent to the House of Representatives after the Council of Ministers. .
The government considers it important that clients and contractors continue to shape their employment relationships properly and that bogus self-employment is combated. That is why the government is taking coherent measures. At the same time, the government understands the impact on the socio-economic field and wants to avoid as much as possible that there is unrest among those involved. Intensifying enforcement has great significance for the market as well as risk-oriented supervision and the capacity of the Tax and Customs Administration. By announcing the lifting of the moratorium well in advance, the market can prepare for this. After the summer, the cabinet will provide further details and a step-by-step plan so that all those involved can prepare further.
No simple solutions
The reports of the ARK and the ADR make it clear that there is no single simple solution to the problem of bogus self-employment. In accordance with the coalition agreement, the government has therefore opted to take coherent measures to make working with and as a self-employed person(s) future-proof. The organization of better enforcement of bogus self-employment is related to the measures still to be taken. Proper enforcement of bogus self-employment is only possible if there is clarity about the other components of a more level playing field.
In addition to strengthening supervision and intensifying enforcement of bogus self-employment, the government is therefore committed to a more level playing field for contract types in employment law, social security and tax law. For example, by aligning the tax arrangements for workers and strengthening social security for the self-employed (disability insurance for self-employed persons). In the autumn, both ministers will submit a letter about working as a self-employed person, including a plan of action on intensifying enforcement until the moratorium is lifted.
Execution Keys
Before the enforcement moratorium is completely abolished, it must be clear how enforcement can take place properly. The Tax and Customs Administration will perform an implementation test and an SME test will take place. The UWV and the Dutch Labor Inspectorate (NLA) will also assess the consequences of the termination for them. In addition, social partners and relevant stakeholders and sectors such as education, care, culture and construction are involved. This process will start this summer, and the budgetary consequences of the measure will also be taken into account.