The Netherlands – The model agreement approved by the Tax and Customs Administration for working with freelancers in the sector of bituminous and plastic roofing companies is available.

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The model agreement has been drawn up jointly by parties to the Collective Labor Agreement for Bituminous and Plastic Roofing Companies (BIKUDAK) in collaboration with the Tax Authorities. The CAO parties consist of the employers’ organization VEBIDAK and the trade unions FNV Bouwen en Wonen and CNV Vaknemers.

How does the Dutch Tax and Customs Administration work?

The introduction of the Employment Relationships Deregulation Act (DBA) on 1 May 2016 means that the employment relationship statement (VAR) has lapsed. Various branches then came up with model agreements, which could be submitted to the tax authorities for approval. Due to the large supply of these model contracts at the Tax Authorities, the handling of many contracts, including those for roofers, has taken some time. Partly because of this delay and due to the fuss surrounding the DBA Act, the Minister of Finance has recently decided to temporarily enforce this law.

Despite the reduced enforcement, the CAO parties advise employers and the self-employed in the roofing industry to make use of the approved model agreement. After all, the Tax and Customs Administration continues to strictly monitor bogus self-employment and will take action against it where appropriate. By making good agreements and working in accordance with the model agreement and the accompanying explanation, false self-employment is prevented. If the client does not work according to the model agreement, the client may be classified as an employer by the tax authorities.

The roofers model agreement can be used free of charge by all companies and self-employed persons in the bituminous and plastic roofing sector. The agreement will soon be available for download from the website of the Tax Authorities under number 905-20171-4943-1-0.