Time for Enforcement

in situations of false self-employment

Not for the first time did the Court hold that a work relationship in the arts does not constitute self-employment but employment. Not just in the arts, but in construction, IT and engineering as well many work relationships are wrongly fulfilled by independent contractors, creating what are in fact situations of false self-employment. The Court in its decision (regarding a double bass player) listed the elements that decide whether there is false self-employment/employment and not independent contractorship:

– The obligation to comply with regulations and directions (fixed rehearsal times and performances, dress codes, assigned seating even in the orchestra);
– The conductor determined how the music was played;
– The double bass player received a fixed salary in accordance with the collective bargaining agreement.

Monitoring and enforcing are the only way. Effective from 1 October 2019 enforcement was said to be stepped up, but to this day the enforcement moratorium under the Assessment of Employment Relationships (Deregulation) Act has led only to the handing out of yellow cards and instructions to remedy the situation.
Perhaps the Tax and Customs Administration will now suit the action to the word after yet another court decision!