Qualification of rendered activities: Employment or self employment (“ZZP”) – Letter of 10th February 2021

Geplaatst op Thursday February 11th, 2021

The Ministry of Social Affairs and Employment, also on behalf of the Ministry of Finance, provides his view on the Supreme court’s verdict of 6 November 2020. This Verdict stipulates that the intention of the parties is not important to assess whether an employment relationship exists on the basis of a contract (the qualification of the employment relationship). In this letter the Ministry sets its view on the impact of this Verdict in detail.

The letter refers to a recent pilot to determine the qualification of the relationship based on a Evaluation Tool.
Furthermore it is mentioned that  Standard contracts (Modelovereenkomsten) which can be used to obtain certainty about the qualification, will be changed in view of the Verdict.

Evaluation tool:
Standard contracts:

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