Glossary

Bogus self-employment is the situation where someone formally works as self-employed but in substance works as an employee, because there is a relationship of authority, personal labour and remuneration. The Tax Authority and the UWV can impose payroll tax additional assessments on the client in cases of bogus self-employment, and the self-employed professional can claim employment law protection. The VBAR law aims to establish criteria to assess and reduce bogus self-employment more clearly. Clients would do well to critically review their collaborations with self-employed professionals.