News item | 27-03-2025 | 15:55
When assessing whether someone is an employee or self -employed person, entrepreneurship remains a fully -fledged criterion, in addition to whether someone is managed in the work and works at your own risk. Characteristics of this are, for example, whether someone is paying VAT, invests in their own company or spend time and spends money on recruiting customers. Minister Eddy van Hijum will adjust the Bill Clarification Assessment of Work Relations and Legal Confirming (VBar) in this direction. The bill is thus in line with the recent ruling of the Supreme Court in the Uber/FNV case.
Minister Eddy van Hijum van Sociale Zaken en Werkgelegenheid: “Wij willen dat mensen weten waar ze aan toe zijn. Veel zzp’ers leveren een belangrijke bijdrage aan onze economie. En die ruimte om als ondernemer te werken moet er ook gewoon zijn. Door dit wetsvoorstel willen we het duidelijker maken. Als je aangestuurd wordt in je werk en je loopt geen ondernemersrisico, dan ben je een werknemer en heb je recht op de bescherming die daarbij hoort. En als je echt zelfstandig werkt en onderneemt, Then there is plenty of room for that. ”
State Secretary Tjebbe van Oostenbruggen of tax authorities and customs: “Since this year, the Tax and Customs Administration has again fully maintained false independence. The Tax and Customs Administration is already responsible for whether someone behaves as an entrepreneur. The Tax and Customs Administration always maintains it on the basis of the laws and regulations and jurisies. The adapted legislative and employers provides employers and employers proposals proposal proposals proposals proposals proposals The right contract is worked and that the labor market is also on the move.
Bill Vbar
In the current version of the VBar bill, five criteria for management in the work are looked at on the one hand and five criteria on working at your own risk on the other. Only when those criteria were in balance was it looked at whether someone behaves outside the employment relationship as an entrepreneur. This is the so -called ‘external entrepreneurship’. Due to the proposed change, the external entrepreneurship weighs fully, in addition to managing the work and working at your own risk.
Supreme Court judgment
In the recent answer to preliminary questions in the Uber/FNV case, the Supreme Court stated that there is no ranking between the different points of view that may indicate an employment contract or work as a self -employed person. With the intended change, the cabinet brings the bill in line with this ruling.
Presumption
The VBAR bill also introduces legal presumption of employment. If a working person gets less than a certain hourly rate, those can claim to be an employee. It is then to demonstrate the client that there is no employment contract. This part of the bill remains unchanged.
Enforcement
The adjusted bill has no consequences for enforcement. The Tax and Customs Administration is currently maintaining in this way on false independence, namely taking into account current laws and regulations and case law. As a result, it is already the use of weighing all the criteria to distinguish real self -employed from employees who are employed.
In the letter to the Chamber, Minister Eddy van Hijum and State Secretary for Finance Tjebbe van Oostenbruggen write that they see that as a result of the lifting of the enforcement moratorium, the labor market is moving.
For example, organizations are actively working on adjusting the way of working, so that an assignment can be filled in by an independent. There are also organizations in, for example, healthcare, education and childcare that workers – who were previously possible as a sham self -employed – have convinced to get employed. Self-scheduling, flex pools and attention to a good work and private balance respond to the need for flexibility that lives with many workers.
The minister and state secretary also say in the letter that they are aware that their work is not yet over. The stories of organizations and self -employed people who find the transition complicated, or have worried about their situation, also reach them. That is why good communication and information is used and conducting conversations with various sector organizations. The consequences of enforcement will also be mapped in the coming months. The House of Representatives will be informed about this later this year.