Model agreement:
Model agreement:
important for employer and self-employed
The Dutch DBA Act (Deregulation of Assessment of Employment Relationships) is designed to combat false self-employment. Both clients and self-employed workers must demonstrate that they are working together in the right way. The model agreement is an indispensable tool.
With a good model agreement, you avoid hassle with the Tax Administration and minimise the risk of false self-employment. It provides clarity, offers proof and protects both parties. Why is this so important? Saskia Kapper, CCO at Hero, explains.
What is a model agreement?
A model agreement is an approved agreement that meets the requirements of the tax authorities. It helps clarify cooperation and prevents false self-employment.
A key point of the model agreement: there should be no question of employer authority. This means that the self-employed person must be able to work independently, without direct direction. Think self-determination of working hours and working methods and lack of work-related instructions.
Note: From September 2024, the Tax Authority will no longer approve new model agreements. However, existing agreements will remain valid and in force.
Why is a model agreement important?
Advantages:
- Clarity: With a model agreement, you clearly record agreements on work, payment, duration and responsibilities. This will prevent misunderstandings.
- Evidence: When checked by the Inland Revenue, the model agreement shows what the agreements made are.
- Protection: You avoid fines and retrospective levies as a client and offer the self-employed person certainty about rights and obligations.
Actual employment relationship vs. model agreement
The Inland Revenue does not only look at the model agreement, but especially at the practice. Saskia Kapper explains: “What you do is often more important than what is written on paper. Therefore, not only make sure you have a good agreement, but also stick to it.” If the actual cooperation is different from what is stated in the agreement, the tax authorities will take the practice as the starting point.
What if there is no suitable model agreement?
If there is no suitable model agreement, draft your own contract that meets the requirements of the DBA Act. Make sure you do this before 1 January 2025 and seek legal advice to ensure a watertight result. You can also consider other forms of cooperation, such as working as a project seconded or in (temporary) employment. Hero is at your service with advice and expertise to find the best solution together.
Hero helps!
Hero ensures that self-employed professionals and clients work effortlessly according to the DBA Act. From DBA checks and legal advice to contract management, secondment and MSP solutions – we offer a suitable approach. Want to know more? Leave your details and we’ll get back to you!
Read more about DBA Act 2025
Read more of our articles and stay tuned.
Saskia Hairdresser
This article was created in collaboration with Saskia Kapper. As CCO, Saskia has been with Hero for 15 years. In addition, Saskia is also chairman of Bovib, the trade association for intermediaries and brokers, where she shares her knowledge on the quality and enforceability of new laws and regulations.
Getting started with one of our solutions?
Avoid penalties and get started quickly. Hero is ready to advise you and implement the solution.
Want to know more about Hero?
Contact us at:
+31 (0) 85 222 1999
Would you like to send an open application?
For anyone who has no idea what Hero does, but would like to know, we have developed a special website where we explain our services in simple terms: Hero for Dummies