Many companies make use of the services of independent contractors without staff (zzp’ers). The Netherlands now has more than a million self-employed persons.
The basic principle for self-employed workers is that they work for their customers or clients on the basis of a contract for services – and not on the basis of an employment contract. Special statutory rules apply to the agreement of assignments.
In practice, it often happens that a self-employed worker formally works on the basis of a contract for services, but that in fact there is an employment contract. In such cases, the question is always whether the mutual relationship between the self-employed person and his client should still be regarded as an employment contract and/or tax employment relationship. In doing so, the question of whether or not there is a relationship of authority between the parties is always examined. If there is actually an employment contract, this has important – often unforeseen – consequences.