Independents and their clients can work on 3 types of standard models. These have been established by the Dutch Tax and Customs Administration (in Dutch only): a service contract can only be concluded if a person is identified as a genuine independent contractor and if the nature of the business is directly related to the service provided at the university. The contracts of this group include a number of legal and commercial agreements under which various professional and other services are provided either by contractors to clients or by subcontractors to major contractors. Some of the forms are designed to be used when a subcontractor is an individual (not a business) engaged independently (i.e., an independent consultant or individual contractor) and others are designed to be used when the client or senior contractor employs a personal services or consulting firm that then provides the services provided by the individual or employees of the client. Please note that an agreement on services related to a research project must be established, negotiated and signed by Research Innovation Services, please contact the Pricing -Contracts team for more information. The number of self-employed workers is increasing by the day and many factors seem to favour labour policy. Although there are myths related to autonomy, that bring many people in a hurry just to rush or even go bankrupt. Many don`t even know what it`s like to be independent. Well, one thing you shouldn`t joke about, if you work for yourself, is an independent contract model. Before you start recruiting, please contact the Contractual Relationships Toolkit to help you make your decisions, including determining whether there is a ”type of job” relationship.
The Dutch Tax and Customs Administration conducts checks (in Dutch) to determine whether an employer-employee relationship is in fact at stake or not. The tax and customs administration may impose corrections or taxes if they demonstrate malicious intentions in terms of fictitious autonomy or false constructions (obvious or intentional). You can also do this if a contractor/client does not comply with the instructions, for example. B make changes in the attitude of the employer-employee relationship. Independent contractors who have a service contract should not be paid through the university`s payroll and services are paid on invoices by the contractor. For more information on the service contract, please see 3.5 Contract Summary: Independent/Service Agreement. Contractors, professionals or consultants who wish to enter into a written agreement with their client can establish an independent contractor contract. Similarly, customers, customers or companies that wish to recruit contractors and define the service agreement by a written contract. According to the revised HMRC IR35/Off Payroll work standards, the university is required to deduct taxes and social insurance from that person at source when providing a service through its Personal Services Company and the university considers that there is a ”type of employment.”