DBA is still here, just in case you were wondering
The Act Deregulation Assessment Labour Relations (DBA) replaced the VAR legislation in 2016.
Although implemented, the enforcement of the DBA has been postponed so frequently, it almost gave the impression the replacement of the VAR has died before it was able to work.
However, it is still very much alive and debated in the parliament.
The government plans to further work out the legislation in 2019, with the view of combating bogus self-employment whilst giving the actual self-employed and end client the certainty of an independent relationship.
The enforcement of the DBA has once again been postponed to January 2020. Once the enforcement starts, the tax authorities can retrospectively levy tax and social security. It is therefore important to make sure that rules of the DBA are currently followed .