Nov 13, 2023 at 12:37 p.m
The bill to combat bogus self-employment is of no use, according to the Advisory Board on Regulatory Burden (ATR). The announced plans do not solve the problem, but rather create additional administrative burden.
The plans must therefore be scrapped, the ATR writes in an advice to the outgoing cabinet.
Many companies do not want to employ employees and let them work as self-employed. As a result, employers do not have to pay social security contributions and payroll tax. Although it is not prohibited to work with self-employed persons, in a number of cases there is a disguised employment relationship. The government wants to counter this with a new law.
To determine whether someone is really self-employed, the new law looks at three factors: the management and control of the self-employed person, whether the work is structural and whether the work is for your own account and risk.
The ATR has major doubts about the new plans. There is room for interpretation with all three factors. This only creates more confusion. In addition, the three factors are not new, but judges already use them when they have to determine whether someone is self-employed or not. In fact, according to the advisors, nothing will change. However, the law does create more regulatory pressure.
The government would therefore do well not to continue with the current plans, but first to hold discussions with self-employed people and individual employers. The ATR also recommends holding a practical test before the rules are finally changed.
Read more about: