Activities can be performed on the basis of an employment agreement. Under certain circumstances, it is, however, also possible to enter into an agreement for services instead of an employment agreement.
In the event of an agreement for services, the contractor performs a job for the client. The agreement for services is not the same as the employment agreement. Also, the client does not have to withhold and pay income tax and national insurance contributions. If, later on, it becomes clear that income tax and national insurance contributions should have been withheld and paid, the Tax Administration may subsequently claim such tax and contributions as yet. This is why it is crucial that prior to entering into the agreement, it is reviewed as to how parties relate to each other.
Since the entry into force of the Assessment of Employment Relationships (Deregulation) Act (Wet DBA) it is advisable to use a model agreement or to have your agreement checked by the Tax Administration prior to the start of the work.
All-Right Advocatuur can assist you in this process.