- The scheme for opting in (Article 4 of the LB Act and 2g and 3 Wage Tax Implementation Decree 1965 (further Ex. LB)). Under this scheme, a taxpayer can report to the tax authorities together with the withholding agent and make voluntarily payments. The opt-in scheme applies exclusively to wage tax and national insurance contributions.
- The equality scheme (Article 7 of the LB Act and Article 2c and Article 3 Uitvb LB): someone who, unlike an entrepreneur, usually performs work at least two days a week for a gross income of at least 2/5 of the statutory minimum wage, is in notional employment (Article 4 letter e of the LB Act and 2c Uitvb LB). This regulation also exists with regard to employee insurance on the basis of Article 5 of the Sickness Benefits Act, Article 5 of the Unemployment Insurance Act, Article 5 of the WAO and Article 8 of the WIA together with the Decree on the designation of cases that1 are regarded as employment. Article 6 of this Decree states that the employer is considered to be the person who is obliged to pay wages.