The Dutch DBA Act (Wet DBA) is about whether someone really works as a self-employed professional or is in fact in employment. A clearly defined assignment, independent performance and no relationship of authority are important points here.
Many care organisations have recently become more cautious about hiring freelancers. The Dutch DBA Act (Wet DBA) and enforcement by the Dutch Tax Administration (Belastingdienst) raise questions. I am not a tax adviser and do not give legal advice, but I am happy to explain how I work and which agreements I make in advance. For your specific situation I always refer you to your own adviser or the Tax Administration.
At its core, it is about the distinction between working as a self-employed entrepreneur and working as an employee. If the actual situation resembles employment, this can have consequences for both the client and the contractor. It is then not about what is on paper, but about how the work is carried out in practice. I am happy to leave the precise rules and assessment to the experts.
What I do notice is that a lot of uncertainty disappears as soon as both parties know what the collaboration looks like. An open conversation in advance about the way of working is therefore at least as important as the document itself.
I work exclusively on the basis of an agreed assignment. It is temporary, and I work for one or more clients without exclusivity. We agree the content, duration and intended result in advance. After that, I carry out the work independently, with my own professional responsibility. You can read more about the form of such an agreement under the contract for services in care.
Of course I coordinate with the team. That coordination is about content: about clients, about care agreements and about the handover. There is no hierarchy, no authority to give instructions and no supervision. A few features of my way of working:
As a care organisation you can achieve a great deal with good preparation. Describe the assignment concretely, with a clear start and end. If in doubt, use the checklist for hiring a freelance nurse and have the agreements reviewed by your own adviser. That way you know for certain that it fits within your organisation.
A defined assignment is not only convenient with regard to the rules. It also makes clear to the team why someone is there and what the result should be. That brings calm. On my page about nursing cover you can read how I fill in such an assignment in practice.
I help with this through nursing cover and quality improvement. Want to know what that means for your organisation? Schedule an introduction.
At the start of the assignment, agree when and how it ends. A clear end point makes the agreement clear for everyone.
Yes, hiring self-employed professionals is possible. Whether a specific situation fits depends on how the assignment is set up and carried out. For an opinion I refer you to your own adviser or the Tax Administration.
Yes. I work on the basis of a contract for services (overeenkomst van opdracht) in which the content, duration and intended result are set out.
Every assignment is temporary and ends once the agreed work has been completed. We discuss a follow-up assignment with new content separately.
I am happy to drop by for a coffee to discuss your question.
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