Statement of Work

The Wet Deregulering Beoordeling Arbeidsrelaties (Wet DBA) in the Netherlands governs the relationship between freelancers (zzp'ers) and their clients, ensuring that the work relationship is not falsely classified to avoid employment taxes or benefits. A compliant Statement of Work (SOW) under Wet DBA needs to clarify the nature of the working relationship, emphasizing the independence of the freelancer and avoiding the appearance of an employer-employee relationship.
Key Elements of a Wet DBA-Compliant Statement of Work (SOW).

 

In this context MichelBoulanger.NL needs to sign a Statement of Work that,

  • Defines the scope of the assignment (Tasks, Deliverables, Milestones and Deadlines)
  • States MichelBoulanger.NL will carry out the work independently, using his expertise and discretion
  • Defines a clear duration: using project start and end dates or specifies that the agreement lasts until the project is complete
  • Specifies how MichelBoulanger.NL will be compensated (e.g., per project, per hour, or based on milestones).
  • States that MichelBoulanger.NL is responsible for his own taxes, insurance, and social security contributions.
  • States that MichelBoulanger.NL is free to determine how, when, and where the work is done.
  • States that MichelBoulanger.NL is responsible for the method and tools used to complete the project.
  • Clarifies that the client should focus on the results rather than directing daily activities.
  • Clarifies that MichelBoulanger.NL is not subject to the client’s internal regulations (e.g., work hours, attendance).
  • Indicates whether MichelBoulanger.NL is using his tools and equipment or if the client provides specific resources 
  • States that MichelBoulanger is responsible for his work and may be held liable for any errors or damages resulting from his services
  • Allows MichelBoulanger the right to subcontract or delegate parts of the work, reinforcing their independent status.
  • Clarifies that MichelBoulanger.NL retains the right to reuse any general skills, methods, or knowledge gained during the project.
  • Defines the conditions under which the contract may be terminated by either party, making it clear that this is a business-to-business arrangement.
  • Specifies any notice period or termination clauses, which should align with a commercial contract rather than an employment contract.