How do company visits looking at labour relations go?

The Tax and Customs Administration has published an update of the manual on company visits and bookkeeping inspections of clients looking at employment relationships (version 5.0). The purpose of this manual is to provide substantive and control support for the implementation of company visits and bookkeeping inspections to prevent false self-employment. As an employer, it allows you to prepare for the visit.

The manual covers company visits and bookkeeping inspections of clients aimed at the correct qualification of the employment relationship. Besides the institution of company visits and tax audits, regular supervision of payroll tax returns also takes place. During these inspections, all common payroll tax issues, such as the work-related costs scheme, sector classification and customary wage scheme, can be checked, but the assessment of the qualification of labour relations can also be part of the regular supervision. These supervisory activities are also subject to the manual for this assessment.

The focus in enforcement is particularly on principals. That is what this guide focuses on. If the Tax Authorities take the position that an employment relationship exists, this may have consequences for the tax position of contractors and principals in terms of turnover tax (hereinafter: OB) and for contractors in terms of income tax.

Tip: If you, as an employer, want to prepare for an audit or business visit by the Inland Revenue, download this manual.