Independent managers without staff ("Zelfstandigen zonder personeel" or ZZPs) may request a "verklaring arbeidsrelatie" (declaration of work relationship) on their status from the tax department as of 1 January 2001. The statement is valid for two years. This statement offers customers evidence on whether they are obliged to pay the premium on social insurance when they employ a "zzp'er".

Be aware: the interim manager may request a declaration if he wishes to, but he is not obliged to do this. The application form can be downloaded from the Tax Service Internet site http://www.belastingdienst.nl/2001/nbso/frame.htm.
Under question 2b, enter that you are an entrepreneur. Under question 2c, choose "I enjoy a profit from an enterprise". Under question 2d, choose "I spend 700 or more hours yearly on the company". Complete the form as required. If necessary call the businesses tax line "Belastingtelefoon voor ondernemers": 0800 - 0443.

At this moment, a zzp'er has to request such a statement from both the Tax Service and the Social Security Executing Body (uvi). In May, the government decided that the Social Security Executing Bodies need to apply the same rules as the Tax Service, and that in the future there will be one "office window" for this statement.

Many of the about a hundred thousand ZZP's, however, are not fully aware of their position. It happens that the Tax Service labels someone as an entrepreneur, whereas the Executing Bodies consider him an employee. Suddenly, the principal becomes employer and has to make up for the social premiums.

To determine a person's "independence", the National Institute of Social Insurance (Lisv), as of September 1998, uses a document called Decision on Determining the Independence of Interim Managers. In this, the Lisv interprets the concept of independently conducting a business or profession for interim managers in a way that paying employee insurance premiums is not obligatory. The decision (Staatscourant 193, 9 October 1998) is applicable to interim managers only.
As to who is considered an interim manager, this is stated in the Decision. The most important aspects for qualifying as an independent interim manager are:

Whether an interim manager meets these criteria should really be determined on a per-assignment basis. Even a starting interim manager may apply for an independence statement. If it is not properly determined which party is to pay social premiums, and this has to be corrected later, this may lead to substantial balance payments and fines, so be warned!
Even if an independence statement is granted, the Executing Bodies and the Tax Service are still responsible for deciding which party is due to pay taxes and social premiums. An independence statement is therefore no guarantee that there is no payment duty on the side of the mediation agency or the principal.

Stichting Voorlichtingscentrum Sociale Verzekering (VSV) provides information on the social employee insurance. The address of the VSV is: Catharijnesingel 47, P.O. box 19 260, 3501 DG Utrecht, telephone 030-2306755.

In accordance with the Decision on Determining the Independence of Interim Managers, interim managers are required to state their General Terms of Delivery. The RIM has drafted a sample terms of delivery document. RIM member bureaus usually make these sample terms of delivery available to starting interim managers.

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