Ardacon and the DBA law (Deregulation Labour Relations Assessment Law)
On 1 May 2016, the DBA law has come into force. This law aims to put an end to false independent employment of certain groups of self-employed professionals. Clients that do business with Ardacon do not have to worry about being called to account afterwards about scheme arrangements because Ardacon is organised in such a way that there can be no employer-employee relation between the Ardacon consultant and the client.
A client concludes a contract with Ardacon. Ardacon then determines which consultant is most suitable for a certain assignment and sends this consultant to the client. In projects with more than one area of knowledge, Ardacon will therefore, in consultation with the client, send several consultants.
If the consultant becomes ill or does not meet the expectations of the client, Ardacon will send one of the other consultants to this client. Because Ardacon has several ABAP consultants and multiple functional consultants, all with very broad and extensive experience, the consultants can all replace each other.
Ardacon consultants are all individually responsible for keeping their knowledge updated. The costs of courses and education have to be paid for by the consultants themselves. In some cases, the courses are taken jointly in-house or done together with the client. This saves time cost and is also more fun. In these cases, the costs are charged to the consultants afterwards.
Ardacon invests in Marketing, sales and in its own company. The new website, but also the Christmas cards and Christmas activities that we engage in each year, are an example of this. Ardacon also invests in its own company systems such as the Ardacon billing system.
Sequential Liability Act
Ardacon consultants are all as DGA in paid employment with their own limited company (BV). In this BV, you pay payroll tax and levies. Each year, every consultant has to provide Ardacon with an auditor’s report to prove that these levies have indeed been paid. Securing by means of a G-account, or guarantee account, is not necessary because of this and also not possible. Because, as a BV, Ardacon does not employ any people, Ardacon is not eligible for a G-account. Moreover, a G-account is meant for physical work activities and Ardacon’s consultancy is regarded as Intellectual labour.
Ardacon Consulting BV will be called to account by the tax authority when one of its consultants has not met his/her obligations. This way, Ardacon can guarantee the tax liabilities of the consultants and this way safeguard clients against claims.
Insurances
We hope of course that it will never be necessary, but in case something ever should happen then it is good to know that Ardacon is well insured. Ardacon has insured its activities by means of:
- Professional liability insurance;
- Corporate liability insurance;
- Director’s liability insurance.
