DBA Act

The Deregulation Assessment of Labor Relations Act (DBA in Dutch) has been in place since May 2016. However, there has been much to do this law recently. This will be abolished in the future and replaced by another arrangement. Now this is not the case for the time being and there is a lot of ambiguity for many people with regard to this law and its replacement. On this page we keep track of how the law and the replacement of this affect you as a zp’er or client.
The DBA law was introduced because it had to deal with bogus self-employment at the bottom of the market. These false self-employed persons would be a danger to the market and the national treasury. This is because zp’ers have many tax advantages. Because of this fact, the tax authorities have asked to look more critically at these zp’ers. In addition, the 2014 cabinet found that too many flexible employees were used by companies. The government, for example, thought that companies avoided ‘ordinary employees’ because they could use a freer in the same position with more advantages. For example, they did not have to pay wage tax and national insurance contributions.
The DBA Act, or at least the model agreements, were tested by the Boot Committee on request. These model agreements were the general versions prepared by the tax authorities. However, after analysis (on the basis of labor law) it appeared that there is no good criterion for testing these agreements. In addition, it also looks that the equality of justice is not guaranteed. All in all, the DBA Act therefore does not meet the objectives set for it. All this of course causes a lot of unclear and uncertainty for freelancers and clients, because they have to check extra well whether the model agreements are good enough and according to the law. Because of this ambiguity the law will be replaced again. This was confirmed by Minister Koolmees of Social Affairs. In a letter to the minister, he informed the president that the replacement of the DBA Act must take place in 2020.
The law, as it is now, ensures that model agreements must be made between freelancer and client. These are contract models and have been approved in advance by the tax authorities. In such a model, contractual conditions between the client and employee are described in such a way that no employment relationship arises.
Afbeelding waarin een zp'er een zojuist afgesloten modelovereenkomst tekent
afbeelding waarin het moment van de tekening van een modelovereenkomst wordt weergegeven aan de hand van de wet DBA
Even if the DBA is being replaced, that does not mean that you no longer have to take this into account. The law is not enforced until there are criteria that make it clear what a bogus self-employed person is exactly. That means no fines until July 2018, but enforcement is applied to ‘malicious’. This is someone who deliberately deviates from the law.

As mentioned earlier, the general agreements of the tax authorities are not sufficient. It contains yellow shaded parts that are mandatory, but as a freelancer or client, more subjects than the tax authorities’ agreements must be prevented.

We have already discussed the replacement of the DBA Act. This law will no longer exist in the near future. The replacement for this is a client statement based on a web module and opt-out arrangement that prevents false self-employment. These modules and schemes are developed in collaboration with social partners and field parties. This stems from the coalition agreement and must develop a clearer concept. This process will take place from 2018. The end product must be active from January 2020.
Due to the changes that the DBA Act entails, we have entered into a dialogue with our branch organization for intermediaries and brokers (BOVIB) and the tax authorities. This has resulted in the approval of a model agreement that fits our services. In concrete terms, this means that we have switched to the use of model agreements for both the freelancer and the client. We will continue to apply these approved agreements until the replacement of the law is a reality.
As an intermediary we want to keep all involved parties informed as well as possible about the changes in this area. To achieve this, we post updates on the DBA Act and its replacement on our News Page and our social media channels LinkedIn and Facebook. Follow us and stay up to date!