On 1 May 2016, the VAR was replaced by the Wet Deregulering Beoordeling Arbeidsrelaties (DBA) or the Employment Relationships Deregulation Act. Whilst there has been a lot of discussion around when an individual is or isn’t self-employed since this law was introduced, the law still applies. Since 1 July 2018, the DBA Act is maintained with respect to ‘ill-intentioned’ employers. On this page, you’ll read about how – together with our clients and freelance professionals – we accommodate the DBA Act.

Myler control measures

Myler and the employer adopt a number of control measures so that the risks of employers also fall under the DBA Act. The measures include the following, as a minimum:

1. Myler uses a Model Agreement approved by the Tax Authorities (Belastingdienst);
2. Myler checks whether the freelance professional is self-employed . For example, we check for the presence of, among others, a VAT (btw) number, Chamber of Commerce (KvK) registration and corporate liability insurance;
3. Myler assesses the assignment and results description provided by the employer (with or without consultation with the freelance professional) against the DBA Act prior to commencement;
4. Myler monitors the standard assignment duration and informs the client about this;
5. Myler periodically checks compliance with the DBA Act through its advanced IT environment.

Myler model agreement

On 7 June 2016, the Model Agreement submitted by Myler to the Belastingdienst was one of the first to be approved. This means that the Model Agreement that is entered into with the freelance professional complies with the DBA Act. This approval applies from 7 June 2016 until and including 7 June 2021, and has the reference: 905161917910. The Belastingdienst has recorded this approval reference in a register. Download the Myler Model Agreement here. Questions about our Model Agreement? Get in touch.

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