Protection from hirer’s liability.
Do you work with posted workers or freelancers / self-employed contractors? Then it is advisable to have an assurance report (auditor report) drawn up by an accountant. As a result, you will limit the hirer’s liability. By utilizing the report, you assure the hirer that you pay the taxes and social security contributions. It is common that a ‘hirer’ requests a ‘lender’ to provide an auditor report for assurance purposes.
Why an assurance report (or auditor report) is a sensible move
In most cases there are good reasons for an employer to choose to work with self-employed contractors or temporary personnel. The hirer does not want to have to deal with the risks that are involved when working with self-employed contractors or temporary personnel. The assurance report will give a solid answer to questions like whether taxes have been paid and legal requirements are met. If the lender does not fulfill his obligations for the payment of taxes and social security contributions, the Dutch Tax Office (‘de Belastingdienst’) may knock on the door of the hirer. By utilizing the report drawn up by the accountant, the hirer’s liability can be limited.
Alternatives the the report from the accountant
There is an alternative, the Declaration of payment behavior and fulfilling fiscal obligations (Verklaring betalingsgedrag nakoming fiscale verplichtingen). This declaration, however, has a limitation. The declaration does not state whether the filed wage tax and sales tax returns meet the applicable legal requirements. The report drawn up by the accountant does state this.
Working with self-employed contractors in the Netherlands of Belgium
AAme is an expert in the field of cross-border labour. We have therefore set up a special ‘label’, called AAme Solutions, under which we provide services and support for hirers, lenders and contractors. AAme Solutions offers various solutions for both payrolling and working with self-employed contractors (freelancers) in the Netherlands and Belgium. The drawing up of an assurance report is therefore a common request.