There are two standard Engagement Agreements, which are suitable for most situations.
In the case of a foreign national or a person residing outside the Netherlands performing work for VU Amsterdam as a freelancer, then the parties must conclude a model agreement, in the same way as between the university and a Dutch freelancer.
General Model Agreement | No employer position of authority (recommended)
The following terms and conditions apply:
- There is no supervision on the part of the university, and neither party has a position of authority over the other
- VU Amsterdam has a say only about the end-result and not how this is achieved
- Contractors sometimes work with their own materials (in the case of a photographer, for example)
Examples include guest speakers (for a limited number of times), independent advisors, event chairmen, columnists, photographers, IT staff, and translators.
Model Agreement | Free replacement (not recommended)
The following terms and conditions apply:
- There is no supervision on the part of the university, and neither party has a position of authority over the other
- VU Amsterdam has a say only about the end-result and not how this is achieved
- The contractor may arrange for a colleague to replace him/her, in which case the contractor must make the arrangements him/herself
- VU Amsterdam may not refuse a replacement except on the grounds of objective and necessary criteria drawn up in advance, and which are appended to the agreement. However, VU Amsterdam does have the right to stipulate in the agreement that any replacement must possess the same level of expertise.
An example is that of an accountant who gives a number of lectures while working at an accounting firm. If, in this case, secondment from the accounting firm is not an option, the Free replacement model agreement may be used.
Please note: As of 1 January 2024, the Tax Administration has cancelled the model agreement ‘free replacement’. According to the Supreme Court, the fact that a contractor may freely allow himself to be replaced is not a decisive indication (anymore) that the legal relationship qualifies as an engagement agreement (OVO). The legal relationship can then still qualify as an employment contract, at least as it turned out in the Deliveroo case.
It is now also clear that if the 'free replacement' model is still being used, containing the standard clause that the employer can give instructions, the Tax Administration assumes a priori a relationship of authority and thus the existence of an employment contract. Whether or not instructions are actually given (or can be given) in reality is not relevant in the assessment by the Tax Administration.
Therefore, the advice is now even more urgent not to use this model at all, but only the ‘no employer position of authority’ model. When in doubt, please consult with your HR-Advisor for the best solution.