There are instances where freelancers may carry out work at VU Amsterdam for payment who, by definition, are not actually employed by the university. In such cases, an Engagement Agreement (‘Overeenkomst van Opdracht’) is concluded between the freelancer, as an external party, and VU Amsterdam.
Definition of freelancer
The party awarding an assignment or contract and the party receiving it (the freelancer) are jointly responsible for the employment relationship into which they enter and for the tax-related consequences of the relationship. In other words, they must decide jointly what exactly their employment relationship is - regular employment (with a salary) or not. If the latter, then an Engagement Agreement should be drawn up and signed. The freelancer should also be registered using the Start onboarding of an external employee self-service option. To do this, use the blue ‘Take action now’ button on this page.
VU Amsterdam uses a model agreement based on Engagement Agreements approved by the Tax and Customs Administration.
VU Amsterdam is not required to withhold income tax or social security premiums in the case of individuals employed under the terms of an Engagement Agreement. That is entirely a matter between the Tax and Customs Administration and the hired freelancer. If the freelancer is not registered with the Chamber of Commerce, then VU Amsterdam is required to notify the Tax and Customs Administration of any payments it makes to the freelancer (on the annual IB47 form). There is no such obligation to report payments made to those who are registered with the Chamber of Commerce.