The new model agreements: What you can as an independent

The VAR (Statement labour agreement) will be abolished. Instead the new law and regulation of the Law deregulation assessment labour relations. It is the intention that from the 1st of May 2016 no new VAR’s will be provided. From this date you can also no longer derive rights from you current VAR. In this article you will read how, as an independent, you can prepare for the new legislation. Would you like to know more as the client? Click here.

The new method

Starting from the implementation of the new legislation, probably on the 1st of May 2016, you can no longer derive rights from your VAR. In the new situation you can choose from the following possibilities as an independent.

* Working on the basis of a (current) agreement of contract

Is it abundantly clear for you that you operate as an independent and there is no matter of labour relation, or a fictitious labour relation? Then you can choose to continue working in the same manner as before. You can keep using your own agreement or draft a new agreement if you do not already have one. The only difference is the disappearance of the VAR.

* present the agreement to the Tax Authorities

You can submit an agreement to the Tax Authorities. The Tax Authorities will assess whether or not it is a matter of labour relation, also known as employment. The Tax Authorities will try to give this assessment within 6 weeks after receiving your agreement. Whether or not the Tax Authorities will succeed in this deadline is dependent of the number of agreements they will receive.

When the Tax Authorities have assessed your agreement, you will receive a written response with the assessment. If the Tax Authorities have judged that on the basis of the agreement no payroll tax needs to be paid, they will also determine the period in which this decision will apply. Probably for a term of 5 years. This means that as an independent you will have security in this for a period of 5 years.

*using the model agreements from the Tax Authorities

The Tax Authorities placed a number of so called model agreements or example agreements on their website. You can also choose one or more of these agreements, that correspond with your work as  an independent. There are general agreements and specific agreements, aimed on a certain sector. The sector agreements state the arrangements that are common in that sector and arrangements about the Working Conditions Act regulations applying  to that sector. You are free to choose the agreement that suits you best. Even if you work in a certain sector with a specific model agreement, you can still use the general model. In an e-mail or contract confirmation you can even come to an arrangement with your client with what agreement you are going to work.

If you use a model agreement, you will have the security that for 5 you will not have to pay payroll taxes. You can determine yourself what articles you want to add or remove from the model agreement. By removing or adding of a text the content of the agreement can be altered. A small alteration can lead to a new labour agreement. Therefore we advise to go about this carefully.

How you perform your activities as an independent

It is important that you work according to the agreement. Only using a model agreement, or working on the basis of an agreement assessed by the Tax Authorities is not a guarantee that payroll wages are not withheld or paid. You will need to work according to the articles of the agreement.

Nothing is mandatory

If the VAR was not mandatory, it isn’t mandatory to present your agreement to the Tax Authorities, or to use an agreement assessed by the Tax Authorities. It is allowed, if you want to have security beforehand.

Questions?

The Tax Authorities will send everyone who currently have a VAR a letter with information. If you would like to ask us something, please don’t hesitate. We can draft an agreement for you, or assess the agreement you are using.

Sources:

- Factsheet ZZp/Deregulering Beoordeling Arbeidsrelatie (DBA);

- Kamerstukken II, 2014-2015, 34 036.