What does the DBA Act entail?
The Deregulation Assessment of Employment Relationships Act (DBA) is intended to address bogus self-employment and clarify the employment relationship between clients and independent contractors. In healthcare, bogus self-employment can pose risks, as the Tax and Customs Administration may consider independent contractors who regularly work in an institution to be disguised employees. The law now places responsibility not only on the independent contractor, but also on the client.
From January 2025, enforcement will be intensified, and the Tax Authorities will closely monitor whether self-employed persons are not, in fact, functioning as employees.
False self-employment: Why is it a problem in healthcare?
False self-employment in healthcare often occurs when freelancers work structurally or under supervision, which can mimic an employment relationship. This leads to risks related to:
- Social security : Self-employed individuals do not accrue pension or unemployment benefits. For healthcare institutions, this means that bogus self-employment can lead to liability for these costs.
- Financial risks and fines : If the tax authorities subsequently decide that there is an employment relationship, significant additional assessments and fines may follow.
- Distortion of competition : Self-employed people without social security contributions can work more cheaply, which leads to unfair competition for salaried employees.
No new model agreements: What now?
Until recently, healthcare institutions could use model agreements approved by the Dutch Tax and Customs Administration to clarify their relationships with self-employed professionals. However, as of September 2024, that will be a thing of the past. The working relationship will now be assessed based on the actual situation and authority relationships, without the reassurance of a model agreement.
What does this mean for healthcare institutions?
Without model agreements, it becomes more difficult to structure relationships with freelancers in a tax-efficient manner. Healthcare institutions must therefore ensure that their working relationship with freelancers truly meets the criteria for independence, otherwise they risk fines and additional assessments.
Zorgkracht Direct: Safe and flexible through secondment
At Zorgkracht Direct, we understand the need for flexibility in healthcare, without the risks of the Developing a Deal with Disabilities Act (DBA). That’s why we offer secondment as a solution. What can you expect?
- Compliance and certainty : We are the legal employer of our seconded healthcare providers, which means that you as a healthcare institution do not run the risk of false self-employment.
- Flexibility and continuity : Secondment offers the same flexibility as self-employed workers, but with the security of compliant employment contracts and collective labor agreements.
- No administrative burden : We take full administrative and legal responsibility. This allows you to focus on your core business: providing the best possible care.
Practical tips for healthcare institutions
1. Analyze the authority relationship.
Ensure that freelancers work independently and are not under direct authority or fixed working hours. Check how this is arranged in your institution.
2. Use the web module.
The Employment Relationship Assessment web module can help assess the employment relationship with self-employed individuals. This is a useful tool for determining whether there is an employment relationship.
3. Consider secondment as an alternative
If using self-employed workers entails too many risks, secondment through Zorgkracht Direct is a safe and flexible option.
Secondment: Flexible, safe and future-proof
By choosing secondment through Zorgkracht Direct, you can continue to employ healthcare professionals without worrying about the DBA Act. This way, your institution benefits from flexibility and security, while meeting legal requirements. We help you transition smoothly and keep you informed of all new laws and regulations.
Are you curious about how secondment can strengthen your healthcare institution in the changing market? Contact us for a free consultation. Together, we’ll create a well-considered and future-proof staffing solution.