The Tax and Customs Administration has made the Web Module Assessment Employment Relationship available (as a pilot). This provides insight into whether there is an employment relationship and whether payroll taxes must therefore be withheld.
After answering questions about:
- the personal obligation to perform work (is the contractor allowed to have someone replace them);
- the relationship of authority (can the client give instructions, determine where and when the work is performed), and
- whether or not a salary is paid,
- whether the activities concern core activities of the company or a specific job for which the client does not have specialist knowledge in-house.
the module provides an estimate of whether there is an employment relationship. In that case, payroll taxes must therefore be withheld. The module is still in the pilot phase. No rights can be derived from the module. It does, however, provide a practical insight into how the Tax and Customs Administration will assess the collaboration. We therefore recommend that you at least do this check:
https://ondernemersplein.kvk.nl/webmodule-beoordeling-arbeidsrelatie/
In addition, the Tax and Customs Administration has also drawn up a clear questionnaire on its site. This also allows clients and contractors to find out for themselves whether they have to withhold payroll taxes or not. The 3 characteristic elements are checked (personal obligation to perform work; relationship of authority, and salary):
