Solution for hiring freelancers without risk
Changes to the DBA Act?
The so-called Deliveroo ruling emphasizes that when assessing an employment relationship, the practical implementation outweighs the agreements on paper. The Tax and Customs Administration therefore not only looks at what is stated in the agreement, but above all at how the collaboration works in practice. An important point of attention is the authority relationship: How much control does the client exercise over the self-employed person's working methods? In addition, embedding role, if a self-employed person performs work that is essential to the organization, this may still indicate an employment relationship. The intention The agreement of both parties is not decisive in this regard. Even if there is a clear self-employed agreement, the collaboration can still be classified as employment if the practice gives cause to do so.
With the lifting of the enforcement moratorium, there will be increased supervision by the Tax and Customs Administration on the deployment of self-employed workers. More active checks are being carried out on bogus self-employment, whereby the tax authorities assess whether there is in fact an employment relationship. This also entails financial risks consequences: when a collaboration is reclassified as an employment relationship, there may be fines and additional tax assessments follow for payroll tax and social security contributions. The responsibility lies with the client, You must be able to demonstrate that the collaboration is truly independent and does not constitute an employment relationship.
The holistic assessment: The tax authorities now take a broader view of the employment relationship with regard to:
– Contractual agreements
– The actual work situation
– The degree of equivalence: How dependent is the self-employed person on your organization?
Specifically, what does this mean for clients?
Check agreements: Use approved model agreements and tailor them to your practice.
Adjust the working method: Ensure that the assignment is carried out in accordance with the agreements.
Avoid authority relationships: Allow freelancers to work independently and do not give daily instructions.
Document carefully: Describe how the collaboration is progressing so that you can demonstrate this during an inspection.
Risks
Risks of additional tax assessments If the tax authorities reclassify the collaboration as employment
Loss of orders Clients may withdraw due to chain liability
Loss of talent Freelancers may drop out if your conditions become too restrictive
The solutions
SE Consultancy has a validated solution with exemption from the Tax Authorities.
Hiring companies do not run any risk if SE Consultancy starts or continues working for the hiring company following a positive assessment of the assignment.
SE Consultancy assesses (partly based on knowledge and partly automated) 62 points and determines whether the self-employed person meets the legal requirements for self-employment.
SE Consultancy looks at the actual implementation of the assignment and realizes that self-employed professionals can continue to work within the current legal framework.
In the event that a self-employed person is not classified as self-employed, SE Consultancy offers an alternative solution so that the assignment and work remain secure.
Risk management with SE Consultancy
Review of the assignment
– Checking the independence of the assignment and of the independent contractor
– Checklist in which both the hiring manager and the independent contractor answer questions about independence
– Legal review of the assignment in the online portal
Control measures during the assignment
– Make the Do's and Don'ts document available to the hiring manager
– Interim check on the execution of the assignment
Horizontal monitoring by the Tax and Customs Administration
– An individual agreement with the Tax and Customs Administration, based on transparency, understanding, and mutual trust.
– Focus on tax control
– Annual inspection
Screening process
Control is key
What is being checked?
1 Correct project description
2 Successive employership
3 Approved model agreements
4 Is the assignment to be carried out by an independent contractor?
5 Is the independent entrepreneur adequately insured?
6 Is the independent entrepreneur correctly registered with the Chamber of Commerce?
7 Correct VAT ID number of the independent entrepreneur
8 Diploma check directly from DUO
9 Check from BIG/SKJ register
10 VOG application directly to Justis & verification upon receipt
Mediation agreement
Tripartite agreement
Agreement between the client and the self-employed person
Agreement between the client and SE Consultancy regarding the cooperation arrangements
Agreement between the self-employed professional and SE Consultancy
All the benefits at a glance
- All-risk The entire contractual risk lies with SE Consultancy.
- Contracting Time savings in contract processing and error correction
- Screening for independence Minimal risk of non-compliance with DBA legislation
- Screening documents 100 percent control of document accuracy and minimal risk of fraud
- Registration Time savings in processing and correcting time registration and approval
- Billing Time savings when processing and correcting billing errors
- Services Complete outsourcing of the administrative handling of questions and complaints
- Expertise Savings on hiring legal, tax, and financial expertise regarding self-employed workers and mediation
- Assignment formulation Help and time savings in correctly drafting assignment formulations
- Payments Time savings in processing payments and corrections thereto
- Performance 99.9 percent uptime and always an up-to-date platform
- Data protection Minimal risks of non-compliance with GDPR and protection against data breaches
- Dashboard SE Consultancy offers real-time insight into your hired self-employed hours