Short update on ending of enforcement moratorium

As a first step it is important to take stock of the extent to which your organisation makes use of the services of freelancers, either through an intermediary or otherwise, and under what conditions. This information will enable you to make an estimate of what impact enforcement could have on your organisation and the risks involved. You can then take steps to minimise these enforcement risks.

In the run up to the resumption of enforcement, the Ministry of Social Affairs and Employment has provided a selection tool to help organisations when checking whether the self-employment is bogus or not. On the basis of ten questions to be answered with either "yes or "no", the tool indicates whether or not there are other elements which contribute to working as a self-employed person or as an employee. No firm conclusions can be drawn from these results but the tool may be handy as a means of selecting a suitable contract. More information will be published in the near future. We will, of course, keep you informed via our newsletter.

As a lot of information will be published in the coming months by both the tax authorities and the two ministries concerned, we will be organising information sessions via Teams later this month to update you on the practical implications and what has been our experience in practice. Keep an eye on your mailbox for the invitation this coming week.