Netherlands: Update “working as self-employed person”

Netherlands: Update “working as self-employed person”

A fifth letter (15 June 2020) from the Minister of Social Affairs and Employment and the Deputy Minister of Finance provides information to the Lower House of Parliament about developments and follow-up steps with regard to measures in the field of self-employment.


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The fourth letter (December 2019) introduced the “minimum rate” and the “self-employed person’s statement” as replacements for employment contracts with a low rate and opt-outs (high rate). The fifth letter proposes to abolish these altogether. On balance, the web module would still have to be elaborated in more detail, and a direct distinction would no longer be made between high and low rates in determining whether a contractor is working on a self-employed basis.

Read a June 2020 report prepared by the KPMG member firm in the Netherlands

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