Expiration of the DBA Enforcement Moratorium

From 1 January 2025, the enforcement moratorium for the DBA Act will expire. The new Act will not come into force until 1 January 2026. What does this mean for the (apparent) self-employed, and how will the Tax Authority deal with this? What if there is an employment relationship according to the Tax Authority, what are the consequences? In this webcast, we look at the impact of the end of the enforcement moratorium from both a tax and employment law perspective. We will also consider the structure of your flexible workforce and what is appropriate for your organisation.

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