Netherlands: Employment relationships deregulation law | KPMG Global
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Netherlands: Delay concerning employment relationships deregulation law

Netherlands: Employment relationships deregulation law

Dutch government officials sent a letter to the Lower House of Parliament announcing a delay to an “employment relationships deregulation” law.


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The law is known in English as the “Assessment of Employment Relationships Deregulation Act” (Wet deregulering beoordeling arbeidsrelaties), and its application is being delayed because the measures require changes to the Dutch labor law, tax law, and social security legislation. The Cabinet aims to present a bill to the Lower House in the first half of 2019. 

The tax authorities will implement enforcement of the measures within the scope of regular payroll tax audits. 


Read a February 2018 report prepared by the KPMG member firm in the Netherlands

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