Update on the Current Regulatory Status for Working with Independent Contractors in the Netherlands

Fact: The Tax Authority has announced that from January 1, 2025, enforcement regarding the employment relationships between clients and freelancers will resume. As a client, it is increasingly important to make a clear distinction between employees and hired independents. There are no material changes in your collaboration with LawyerlinQ. We will continue to advise and support you in the legally correct engagement of legal professionals.

Fiction: Due to announcements made by the government last year, some HR departments have experienced confusion. However, there is currently no new legislation. The main agreement of the new government does include that the "Law Clarifying the Assessment of Employment Relationships and Legal Presumption" will be considered, but the overwhelming number of responses to the draft law and the changing political landscape suggest that it may undergo significant changes and delays.

This means that it remains unclear whether freelancers can still be engaged for tasks that are 'embedded' within an organization—most interim assignments—for the time being. Preliminary questions have been raised to the Supreme Court, but it is uncertain if and when a decision can be expected. Thus, case law surrounding Article 7:610 of the Civil Code continues to guide the assessment of employment relationships.

Fact: If you work according to approved model agreements, you as a client are protected from tax claims regarding payroll taxes and social security contributions for the work of the respective independent legal professional. However, it is crucial that you actually behave in practice as described in the agreement. If the practice deviates, there is no protection.

EU Directive on Platform Work

In March of this year, EU member states reached an agreement on a directive for work distributed via platforms. For your use of the LawyerlinQ platform, this has no consequences. The transparency prescribed by the directive was already part of our operational procedures. Moreover, you choose which legal professional to work with, and the rates are freely determined by the legal professionals themselves. We only use A.I. in our back office processes, not to influence rates or your choices.

Tax Authority Approves New LawyerlinQ Model Agreement

Collaborating with LawyerlinQ also helps manage the fiscal risks of working with freelancers. In 2016, we were the first to negotiate an approved model agreement with the Tax Authority, specifically for the legal market. We have recently renewed this agreement after a period of consultation with the Tax Authority.

Especially in this period of uncertainty, we provide organizations looking to employ freelance legal professionals with the assurance that this is compliant and without fiscal risk. Over the coming period, we will update the standard agreements of the freelance lawyers in your flex pool according to the new model.

Extra Service: Interim Lawyers on our payroll

Should there be a need within your organization for the flexible deployment of lawyers or attorneys, and your HR or Risk team believes that this cannot be met with freelancers due to the nature of the work being 'embedded' in the organization, as of July 1, LawyerlinQ offers the option to engage flexible lawyers that we payroll as employees.

The only difference in the process is that you indicate a preference for a lawyer who is an employee during their secondment. The rest of your resourcing request will be handled as usual. We take care of the administrative handling and the remittance of social security contributions and income tax.

Need more information?

Don’t hesitate to contact Mirte Janssens.