The model agreement

This article is about the model agreement you may need as a self-employed person in connection with the Deregulation Assessment of Employment Relationships Act (Wet DBA). When you, as a freelancer, start working for someone else, or you hire people as a client, a working relationship is created. You want to make good agreements about that, and if you were an employee, you would put them in an employment contract. If you are self-employed, you have a different relationship with a client, so you could opt for a model agreement.

Why create a model agreement?

You do this primarily for yourself. As a client, by drawing up a model agreement you can also be sure that you do not have to determine any payroll taxes, and as a self-employed person you know exactly within which framework you can perform your work. For each assignment you can use such a model agreement, it is not legally required. Even without a model agreement, you can in principle send invoices if the client does not object. The Inland Revenue encourages its use very much (and may even make it mandatory in the long run) because they in turn can more easily determine whether there is employment or entrepreneurship. This affects the amount of premiums, for example. They advocate a model agreement per sector or professional group. In connection with the developments surrounding the DBA Act, the Belastingdienst will not check whether the model agreements are being used at least until January 1.

Things to pay close attention to

Below, courtesy of beroepkunstenaar.nl, we have some of the things you need to pay close attention to in the context of the model agreement;

• What you describe in the agreement must correspond to reality.
• There is no point in drafting one when you are employed.
• If you have a (signed) model agreement, this does not automatically mean that you will be classified as a self-employed person by the tax authorities. There are several conditions attached to this and if you are in doubt as a self-employed person you can do the entrepreneur check.
• You still need a VAT number if you want to charge VAT when you send the invoice.

Examples of model agreements

Meanwhile, several model agreements have been published by the Tax Office. You will find several for specific professions and industries and individual and general model agreements. These have already been approved so you can use them. They cover all kinds of sectors and that is clearly described here.

Model agreements for the cultural sector

So through the Tax Office, you can already find quite a few. We have also included some on this website, with thanks to beroepkunstenaar.nl. Elsewhere on this website you can download one for artists in company and for when you are an individual artist. In addition, you'll find a row of links below.

• Model agreement for arts and cultural education
• Model agreement for a guest conductor
• Model agreement for a guest director or guest choreographer
• Model agreement for architecture
• Model agreement for dance teachers and dance makers
• Model agreement for a guest dance teachers, guest rehearsers and gas ballet masters

If, from your expertise, you yourself have knowledge that would fit this topic, or if you see opportunities to improve this text, we look forward to receiving your message at info@cultuuracademy.nl.