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, dan is daar alle ruimte voor.”
State Secretary Tjebbe van Oostenbruggen of Fiscal Affairs, Tax Office, and Customs: “Since this year, the Tax Office has fully enforced regulations on false self-employment again. The Tax Office considers whether someone behaves like an entrepreneur. The Tax Office always enforces based on laws and regulations and case law. The amended legislative proposal provides clarity to the market. We see that many self-employed individuals and employers are checking whether the right contract form is being used and that the labor market is in motion. We also notice that there are still some uncertainties. Therefore, we focus on good communication and continue to engage with industry organizations to provide as much support as possible in combating false self-employment.”
Legislative Proposal Vbar
In the current version of the legislative proposal Vbar, five criteria regarding direction in work and five criteria about working at ones own risk are considered. Only when these criteria are balanced is it assessed whether someone behaves as an entrepreneur outside the employment relationship. This is known as external entrepreneurship. The proposed amendment gives equal weight to external entrepreneurship alongside direction in work and working at ones own risk.
Supreme Court Ruling
The Supreme Court has indicated in its recent response to prejudicial questions in the Uber/FNV case that there is no hierarchy among the various perspectives that can indicate an employment contract or working as a self-employed person. With the proposed amendment, the cabinet aligns the legislative proposal with this ruling.
Legal Presumption
The legislative proposal Vbar also introduces a legal presumption of employee status. If a worker is paid less than a certain hourly rate, they can claim to be an employee. It is then up to the client to demonstrate that there is no employment contract. This part of the legislative proposal remains unchanged.
Enforcement
The amended legislative proposal has no consequences for enforcement. The Tax Office is already enforcing in this manner regarding false self-employment, taking into account current laws and regulations and case law. Therefore, it is already common practice to weigh all criteria to distinguish true self-employed individuals from employees who should be on the payroll.
In the letter to the House, Minister Eddy van Hijum and State Secretary of Finance Tjebbe van Oostenbruggen write that they see that as a result of the lifting of the enforcement moratorium, the labor market is in motion.
Organizations are actively working to adjust their ways of working so that a task can be filled by a self-employed individual. There are also organizations in sectors such as healthcare, education, and childcare that have convinced workers—who may have previously worked as false self-employed individuals—to come into employment. By self-scheduling, flexible pools, and attention to a good work-life balance, the need for flexibility among many workers is addressed.
The minister and state secretary also acknowledge in the letter that their work is not yet done. They are also receiving stories from organizations and self-employed individuals who find the transition complicated or have concerns about their situation. Therefore, they are focusing on good communication and information dissemination and engaging in discussions with various industry organizations. The impact of enforcement will also be mapped out in the coming months. The House will be informed about this later this year.