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    Enforcement of the DBA Act not at issue yet

    The Belastingdienst will not start to check again for pseudo-self employment, until the House of Representatives comes up with a reasonable and enforceable alternative for the Wet DBA (Assessment of Employment Relationships (Deregulation) Act) first. To this, outgoing State Secretary of Finance Vijlbrief has replied that the Belastingdienst will not start to phase out enforcement on October 1 next.

    Phasing out

    The postponement of enforcement was supposed to end on 1 October, but the House of Representatives believes that there is still too much uncertainty about the rules and has requested an extension. Vijlbrief responded by saying that non-enforcement will continue at least until October, when he and Minister Koolmees of Social Affairs and Employment will look at the results of the pilot with the web module. The web module is an online questionnaire that helps to qualify the employment relationship.

    Web module

    With the web module, the government wants to provide clarity – and, where possible, certainty – to commissioning parties on the qualification of the employment relationship with contractors in respect of payroll taxes. Filling in the questionnaire can lead to three possible outcomes regarding the employment relationship between the commissioning party and the contractor. The pilot stage will be followed by an evaluation.


    Meanwhile, the Belastingdienst also said that the current enforcement policy will not end until the government decides so. This is not expected until a new government is formed and following the results of the Web module Pilot.

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