General Model Agreement Intervention has been replaced
Effective April 30, 2021, the General Model Agreement Intervention (No. 9015550000-09-2), as prepared by the Internal Revenue Service, has been replaced by the General Model Agreement Intervention (No. 90821.25537.3.0).
Meeting the standard
We would like to remind you to use the new approved agreement so that you continue to comply with the NEN 4400-1 standard part 4.2.5.3 Outsourcing work or commissioning a freelancer (if applicable).
Earlier we wrote about standard part 4.2.5.3.
No payroll tax
Clients and contractors can use the General Model Agreement for Intervention to conclude a contract. The client does not have to withhold and pay payroll taxes, as long as the work is done according to the agreement. Always check whether the model agreement used corresponds to the actual situation.
More information?
For more information and to view the agreement we refer you to the website of the Belastingdienst.
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