Qualification of rendered activities: Employment or self employment (“ZZP”) – Letter of 10th February 2021

The Ministry of Social Affairs and Employment, also on behalf of the Ministry of Finance, provides his view on the Supreme court’s verdict of 6 November 2020. This Verdict stipulates that the intention of the parties is not important to assess whether an employment relationship exists on the basis of a contract (the qualification of the employment relationship). In this letter the Ministry sets its view on the impact of this Verdict in detail.

The letter refers to a recent pilot to determine the qualification of the relationship based on a Evaluation Tool.
Furthermore it is mentioned that  Standard contracts (Modelovereenkomsten) which can be used to obtain certainty about the qualification, will be changed in view of the Verdict.
https://www.rijksoverheid.nl/ministeries/ministerie-van-financien/documenten/kamerstukken/2021/02/10/kamerbrief-met-reactie-uitspraak-hoge-raad-6-november-2020-inzake-de-partijbedoeling

Evaluation tool: https://business.gov.nl/running-your-business/staff/recruiting-and-hiring-staff/wba-online-employment-relationship-evaluation-tool/
Standard contracts: https://www.belastingdienst.nl/wps/wcm/connect/nl/modelovereenkomsten/content/wat-houdt-de-wet-dba-eigenlijk-in