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The DBA Act replaced the VAR: the client and the contractor now jointly assess whether there is a case of self-employment or (disguised) employment. Using a model agreement is not mandatory, but it can provide certainty — provided you actually work this way in practice.
From VAR to DBA Act
The Deregulation of Assessment of Employment Relationships Act (DBA) has abolished the Declaration of Employment Relationship (VAR). The client and the contractor must now assess for themselves whether there is a genuine contract or an employment relationship. The risk of an incorrect assessment lies with both parties.
When is someone considered to be in paid employment?
Salaried employment has three characteristics: remuneration (wages), the performance of personal work, and a relationship of authority. If all three are present, there is in principle an employment contract, regardless of how the parties refer to it. If someone actually works as an employee, they are legally considered one as well — resulting in back taxes.
Is a model agreement mandatory?
No, a model agreement is not mandatory. However, you can choose to obtain more certainty in advance: by using a model agreement assessed by the Tax and Customs Administration, you know that the written agreements do not indicate an employment relationship. It is crucial, however, that you also work in practice as stated in the agreement.
Practice counts
A sound agreement offers no protection if the actual working method points to an employment relationship—for example, due to a hierarchical relationship or because the self-employed professional is employed as a regular employee. Therefore, ensure that paperwork and practice align. Furthermore, keep an eye on developments regarding the enforcement of bogus self-employment.
Frequently Asked Questions
Do I need to use a model agreement?
No, it is not mandatory. However, it can provide certainty, provided that you also work in practice as stated in the agreement.
When is there salaried employment?
In the case of wages, personal work, and a relationship of subordination, there is in principle an employment contract, regardless of the designation.
Does an agreement protect me fully?
No. It is not just the paperwork that counts, but also the actual working method. If they differ, an employment relationship can still be assumed.
Are your employment relationships legally in order?
Our legal experts draft a suitable contract for services and assess your structure. View our employment lawteam or schedule a free consultation.
