Mr Th.R. Ludwig – Franchise attorney<\/p>\n
Recently, the new Minister of Social Affairs, De Geus, made the choice that he wants to put an end once and for all to the discussion whether there is self-employment or a disguised employer\/employee relationship among the self-employed (without personnel). This problem also occurs in the business services sector.<\/p>\n
Testing by the Employee Insurance Agency (UWVs), former industrial associations and\/or administrative agencies, yields varying results in the case of franchise relationships, among other things. If the self-employed person in question is regarded as a fictitious employee, whether or not with retroactive effect, this entails that social premiums and wage tax are (still) owed by the franchisor and\/or franchisee to the relevant UWV and\/or the tax authorities. . Whether there is an obligation to take out insurance depends on a number of criteria. The most important are capital, risk and so-called other characteristics. Specifically, the following matters are important: <\/p>\n
Does the franchisee have independent working capital? <\/p>\n
Has the franchisee actually made investments? <\/p>\n
Does the franchisee have independent debtors and creditors and is his income uncertain and variable? <\/p>\n
Does the franchisee trade under its own name or under another name? <\/p>\n
Does the franchisee advertise independently? <\/p>\n
Does the franchisee keep independent accounts and, if relevant, is he charged for sales tax? <\/p>\n
Although these criteria will remain important in practice, the Minister has now ruled that there is only an insurance obligation if the self-employed person has committed fraud with the aim of circumventing the insurance obligation. The minister therefore opts for a very considerable expansion of the concept of independence in order to prevent unwanted or unintentional (too fast) arrival at compulsory insurance and the establishment of a fictitious employment relationship. It therefore seems likely that the risk of this will be significantly reduced in the very short term. <\/p>\n
Ludwig & Van Dam franchise attorneys, franchise legal advice<\/p>\n","protected":false},"excerpt":{"rendered":"
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