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Employee status and
False independent
Employee status
3 elements characterize the salaried employment contract
The service, namely the personal commitment to provide work;
Compensation
The relationship of authority between the employer and the worker
The essential characteristic of the employment contract is the link of legal subordination between the employer and the worker.
Differences with the self-employed:
The employee has an obligation of means.
Lack of autonomy, hierarchical control
Payment of a lump sum salary.
Independent status
Self-employed are any natural person who exercises a professional activity in Belgium by reason of which he is not engaged in the links of an employment contract or of a statute.
Differences with the employee:
The self-employed have an obligation of result.
Autonomy, freedom to organize working time, freedom to organize work
Payment of fees.
Requalification of the contract: Change from “bogus self-employed” to salaried worker
Who can request such a requalification?
ONSS Social inspection
Worker
INASTI
Consequences of requalification:
Payment of arrears of remuneration
Recovery
Civil and criminal sanctions
Limitation period
Compensation for damage: CC1382
Recovery of INASTI contributions
Recovery of unduly received benefits
ONSS
Payment of both personal and employer contributions on
remuneration received over the past 3 years (if fraud proved: increased to 7 years)
+ Contribution increases set at 10%
+ late payment interest: 7% per year
How to avoid requalification?
Write an agreement
Contract rather with a company than with a natural person
Don't demand exclusivity
Avoid controlling working time
Avoid providing the self-employed with all the means enabling them to work
Share financial and economic risks
Do not impose conditions of purchases or supplies
Plan for the possibility of a replacement
Require the self-employed to insure their civil liability towards you
Apply general business conditions
Set a different notice from that of an employee
Be extra careful if you are active in one of the 5 sectors covered by the law of 25/08/2012 (construction, security, transport, cleaning, agricultural and horticultural work)
Extracts of articles given for information, from external sources which may no longer be adequate.
ASCEND ACCOUNTANT declines any responsibility related to these articles.
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