Netherlands: Employment relationship legislation | KPMG | GLOBAL
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Netherlands: One-year extension, effective date of employment relationship legislation

Netherlands: Employment relationship legislation

The Deputy Minister of Finance informed the Lower House that the effective date of legislation that would amend the rules for purposes of determining employment relationships is being extended because of uncertainty about the pending legislative provisions.


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The pending legislation is known as the “Assessment of Employment Relationships Deregulation Act” (Wet deregulering beoordeling arbeidsrelaties), and the scheduled effective date of 1 May 2017 is being extended to 1 January 2018. There are other changes being made to the legislation, in addition to the effective date.

Because of the legislation’s consequences for the labor market, the implementation period is being extended in order to allow a longer period for taxpayers to become familiar with the provisions. This extension of time may also allow taxpayers to reach agreements with contractors (agreements that are in conformity with the rules under the legislation).


Read a November 2016 report prepared by the KPMG member firm in the Netherlands: Enforcement of Assessment of Employment Relationships Deregulation Act (Wet DBA) postponed for a year

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