Assessing Employment Relationships

Understanding and trust regarding the employment relationship for the mandator and the contractor.

Self-employed individuals  offer flexibility and specialized knowledge, but the assessment and design of the employment relationship often turns out to poorly thought out or  be complex. Even if a self-employed individual  presents himself as a self-employed person, there may be a false self-employment and a (fictitious) employment relationship. It is important for both mandator and self-employed individual to well design the employment relationship and to adhere to the applicable rules, especially in the rapidly changing legal landscape.

What we do

Until 1 January 2025, an enforcement moratorium will apply, which means that the Tax Authorities can only levy additional taxes in the event of malicious intent. The process towards ending this enforcement moratorium has now begun. We foresee that changes in the attitude and working methods of the Tax Authorities and in the changing laws and regulations can have a significant impact on the use of self-employed individual . The specialists at Forvis Mazars are ready to inform you, so you can mitigate your risks and fully benefit from the opportunities. We are always up-to-date with the latest status changes.

Our services

  • Review of the used (model)agreements with self-employed individuals  / third parties
  • Check process
  • Scan
  • Assistance in implementing control measures regarding the third-party hiring process
  • Advice when entering into a new employment relationship or a new assignment

Our approach

An audit by the Tax Authorities on the hiring of self-employed individuals can have a huge financial impact on your business operations. To mitigate this risk, we can map out the various employment relationships with the self-employed individuals, assess them on the basis of the applicable rules and draw up control measures. If desired, we can integrate these control measures into a Tax Control Framework. We also think along with you about workable alternatives and we can coordinate the agreements and control measures with the Tax Authorities. Our experience is that the Tax Authorities appreciates a transparent and proactive attitude. By taking these measures in a timely manner, you, as a mandator, can continue to run your business as good as possible and reduce potential tax risks.

Want to know more?