For modern workers
How does it work legally and fiscally?
Verloning.nl takes care of the administration for modern workers, for you as a customer. But we are not involved in the conditions that you agree with your client. In order to properly arrange your taxes and properly arrange all mandatory taxes, you will be employed by us as a “fictitious employee”, we obviously have nothing to say about you. Technically, the law describes that we as a withholding agent, even if there is no 'real/private law' employment relationship, you may designate us to pay the payroll tax, health insurance and employee premiums to the Tax Authorities for you. This way you automatically always comply with the DBA law and you prevent bogus self-employment.
The opting-in scheme
Article 4 of the Income Tax Act (IT) and articles 2g and 3 of the 1965 Income tax Implementation decree (Impl. dec). Based on this rule, an income tax payer can register with the withholding agent with the tax department and, thus, have tax deducted voluntarily. The rule for opting-in is only applicable to income tax and social security premiums.
The equivalent scheme
Article 7 of the IT act and article 2c and article 3 Impl. dec. Someone is fictionally employed if they, other than as an entrepreneur, work for a gross income of at least 2/5 of the legal minimum salary at least two days a week (article 4 letter e IT Act and 2c Impl. dec). This rule is also applicable to employee insurance based on article 5 of the Sickness Benefits Act, article 5 of the Unemployment Act, Article 5 WAO and article 8 WIA, with the "Assignment Cases" that are considered as employment. Article 6 of this article states that those who are obliged to pay the salary are seen as the employer.
1 Decree of December 24, 1986, establishes a measure in council as referred to in Article 5 of the Invalidity Insurance Act, Article 5 of the Sickness Benefits Act, and Article 5 of the Unemployment Insurance Act 1986,655, as last amended on June 14, 2017 Stb. 2017,270
You choose to perform work for a client outside of employment. In addition, you choose to have the billing of the fee run via Verloning.nl.
It goes without saying that you make good agreements with your client, you can use our model agreement for this. You also agree that your fee will be invoiced by Verloning.nl to the client. Verloning.nl will pay you the remaining net amount at the request of the contractor after payment has been received and after a deduction of all legally required taxes (within the meaning of the Wage Tax Act 1964) and selected securities, so that you will never be surprised afterwards have.
Verloning.nl has a G account assigned by the Tax Authorities. The client can thus cover his risk of liability for obligations arising from the implementation of payroll taxes and the levy for turnover tax. This gives him extra certainty that the payments are made by Verloning.nl. The site also periodically requests a statement of payment behavior from the tax authorities, so that you are assured of a good salary.
Are you interested?
Would you like to discuss your specific situation? Then contact us without obligation. We are happy to help you become your own boss in a way that suits you.