According to ABN Amro, enforcement of bogus self-employment will be in play in the agricultural sector next year. This label is particularly threatening for the group of ZZP'ers who provide non-specialist services. As of 1 January, the Tax and Customs Administration will intensify its checks on this, which may lead to additional assessments and fines.
"Just over half of agricultural businesses are sole proprietorships. Owners of these businesses are self-employed without staff, for example, they supply milk, animals or crops," the bank states in a new publication. "Another part of the self-employed in the agricultural sector provides services and has increased significantly in the past five years from 18.000 to 23.000; now 15% of the total number of employees in the sector."
Within agriculture and horticulture, there is both supply of specialist work (such as caring for cows' hooves) and work that can be done relatively easily without training (such as cleaning stables), according to the bank. For the group of ZZP'ers who provide non-specialist services in particular, the label of bogus self-employed threatens, ABN Amro warns.
Business successors
"Among the group of self-employed people who provide services, there are also business successors who are ready to work full-time, but for whom there is not yet enough work in the company, because the person who is being succeeded is still too young to stop. They are also hired by other companies. For them, it is important to check whether there is a disguised employment relationship," the bank advises.
Volume growth forecast
ABN Amro has also published a forecast for volume growth. The agricultural sector will shrink in volume by -2024% in 1,5, next year by -2,5% and in 2026 by -3%. The bank estimates no growth for the food sector in 2024. In 2025 there will be a slight growth of 1% to return to 2026% in 0.
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