Bogus self-employment means that a self-employed worker performs work for which a contract should actually have been concluded.To ensure that the university does not run the risk of additional taxes, correction obligations and future fines, all hiring of self-employed people (both renewals and new assignments) must go through the faculty HR department and our broker Haert as of 1 January.
The DBA was introduced on 1 May 2016. Due to turmoil in the job market, enforcement of the law was suspended in November 2016. This enforcement moratorium will end on 1 January 2025, after which the Tax Authority will actively enforce against bogus self-employment.
The university has decided that all extensions and new self-employed worker assignments will henceforth be required to go through the HR department, as well as our broker Haert. In doing so, Haert carries out an analysis on the risk of bogus self-employment and accepts the assignment only if it meets the requirements, thereby exempting the university from legal and financial risks. For more information about the process, please contact the faculty HR department.