Wet VBAR advisory
Full contractor population assessment, reclassification risk scoring, and conversion roadmap.
Solutions
Compliant Dutch payrolling with chain-liability mitigation for your contractor workforce.
Wet VBAR forces Dutch SMEs to assess every contractor relationship and convert those that fail the independence test. Contractors earning below EUR 36 per hour are presumed to be employees under the new rules, so doing nothing is no longer an option.
Octagon reviews your contractor population, flags reclassification risk, and handles the conversion to compliant payrolling. We mitigate chain liability on wage tax and social security through G-account payments and withholding practices that the Dutch tax office recognises, building that mitigation into the standard engagement.
All of this happens in Dutch. Your HR contact speaks the language, knows the local CAO framework, and understands how Dutch SMEs operate.
Our Services
How we support dutch smes and wet vbar
Compliant payrolling
Dutch payroll administration with chain-liability mitigation via G-account payments for the hiring company.
Contractor-to-employee conversion
Employment contracts, social security registration, and CAO alignment for contractors who need to convert.
Ongoing HR support
Dutch-language HR help desk, payroll operations, and compliance advisory for Dutch SMEs.
What you get
Key capabilities
01
Chain-liability mitigation
Wet ketenaansprakelijkheid makes the hiring company liable for unpaid wage tax and social premiums up the contracting chain. Octagon uses G-account payments and documented withholding to reduce that exposure for our clients.
02
Contractor population assessment
We review every contractor relationship against the Wet VBAR criteria: hourly rate, independence, substitution, and commercial risk. You receive a clear risk score per contractor and a prioritised conversion plan.
03
Compliant conversion to payrolling
For contractors who need to convert, we handle the Dutch employment contract, social security registration, CAO alignment, and first payroll cycle. Your contractor becomes a payrolled employee without breaks in service or operational disruption.
04
Dutch-language HR support
Every SME client has a Dutch-speaking HR contact who handles payroll queries, compliance questions, and day-to-day operational issues. Local expertise, local language, local working rhythm.
Insights
Related insights
1 Mar 20258 min read
Wet DBA and VBAR: what changes in 2025
The Dutch Tax Authority is intensifying enforcement of contractor classification rules. This guide covers the new VBAR criteria, what they mean for your current contractor arrangements, and the steps you need to take now to stay compliant.
20 Jan 20256 min read
Is your company applying the right CAO?
Many international employers operating in the Netherlands are unknowingly non-compliant with collective labour agreements. This checklist helps you identify which CAO applies and what obligations it creates.
12 Feb 20257 min read
The cost of applying the wrong CAO
Applying an incorrect collective labour agreement, or failing to apply one at all, creates liability for back-pay, pension shortfalls, and employee claims. Here is how the costs add up.
Assess your Wet VBAR exposure
Tell us about your contractor workforce. We will outline a free initial assessment, risk scoring, and the conversion path for contractors that need reclassification.