DBA Compliance Marker

Operationalize Wet DBA (Wet deregulering beoordeling arbeidsrelaties, mei 2016) and the upcoming VBAR (Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden) compliance per engagement.

Since the handhavingsmoratorium lift on 1 January 2025, the Belastingdienst resumes active enforcement; for ZZP'ers and MKB-opdrachtgevers, a structured DBA dossier is now business-critical. The DBA Compliance Marker translates the legal regime into operational intake, scoring, monitoring, and audit readiness.

Goal

By the end of this guide you will be able to register a new opdracht, run the DBA intake (full or verkort), interpret the risk score and band, manage the modelovereenkomst register, respond to automatic flags, curate the evidence dossier, and export an audit-ready rapport for Belastingdienst review.

Prerequisites

• A Nextcloud account with Shillinq installed and enabled.
• An active administration linked to the operator (ZZP-onderneming or MKB-opdrachtgever).
• The OpenRegister shillinq register is reachable (Settings → Shillinq).
• Optional: bookkeeping-accounts-payable-receivable for automatic factuurfrequentie + uurtarief monitoring (REQ-DBA-004 / REQ-DBA-016).

1. Pick a compliance mode

Open Compliance → DBA compliance → Settings and choose one of:

Mode	Behaviour
soft (default)	Waarschuwingen op het dashboard; geen blokkades.
hard	HOOG-risico-opdrachten blokkeren de eerste factuur tot management-override.
intermediair	Extra strenge toets voor tussenkomst-constructies (broker / detachering).

The mode is per administration. Soft mode is appropriate for early adoption; switch to hard mode once your team is comfortable with the workflow.

2. Register a new opdracht

Navigate to DBA compliance → DBA Intake Wizard and create a new opdracht with klant, opdrachtnaam, startdatum, verwachte einddatum, en verwachte omzet.

If the opdracht is one-off and < EUR 5.000, mark it eenmaligLageDrempel — the wizard will offer a 3-question short form instead of the full 20-question intake (REQ-DBA-001).

3. Run the DBA intake

The wizard collects answers across four blocks:

1. Gezagsverhouding — instructies, resultaatvrijheid, werkoverleg-integratie (max 20).
2. Persoonlijke arbeid — vervangbaarheid (contractueel + feitelijk, max 20).
3. Financieel risico — factuurfrequentie, betalingsrisico, eigen middelen (max 20).
4. Deliveroo-criteria — duur, exclusiviteit, eigen klanten, eigen reclame, model, feitelijke uitvoering (max 40).

The total score (0-100) is computed live and mapped onto a risk band:

Band	Range	Action
LAAG	0-24	Continue without further action.
LAAG_MIDDEN	25-49	Monitor; review on intake-anniversary (REQ-DBA-009).
MIDDEN_HOOG	50-74	Advisory caution; consider modelovereenkomst review.
HOOG	75-100	In hard mode: first factuur blocked until management-override.

Save the intake — the opdracht transitions to INTAKE_VOLTOOID and a DBAIntake record is persisted in the OpenRegister.

4. Couple a modelovereenkomst

Open DBA compliance → Modelovereenkomst Register and pick one of the seeded Belastingdienst-templates:

• Tussenkomstvrij — algemeen (Belastingdienst v3 - 2024).
• Leverancier-zelfstandig (Belastingdienst v2 - 2023).
• Tussenkomst (Belastingdienst v1 - 2024).

The wizard displays the essentiele bepalingen as a checklist and asks whether the actual contract contains all of them. Confirm each clause; your confirmations are recorded for the audit dossier (REQ-DBA-002).

You can also upload your own model PDF via Upload custom model. The file's SHA-256 hash is stored automatically.

5. Watch the flags

The daily monitoring job (DBAFlagGenerationJob) generates DBARisicoflag records when high-risk patterns appear. Common types:

Flag	Trigger
FACTUURFREQUENTIE_LIJKT_OP_LOON	6+ months of identical-date monthly facturen with low variation.
CONCENTRATIE_WAARSCHUWING	One client > 70 % of 12-month revenue.
LANGJARIGE_HOOFDRELATIE	Klant > 2 years AND > 50 % omzet.
VBAR_GRENS_ONDERSCHREDEN	Effective hourly rate < EUR 33 (peil 2024).
VERVANGBAARHEID_THEORETISCH	Vervangbaarheid claimed but never exercised in 18+ months.
MULTIPLE_ENGAGEMENT_ZELFDE_CONCERN	Multiple opdrachten across concern-related entities.
ICT_INTEGRATIE_IN_TEAM	ICT branchekader + daily scrum participation.
MODELOVEREENKOMST_VERLOPEN	Selected model is past its geldigTot.
HERBEOORDELING_OVERDUE	Intake older than 12 months + 30 days grace.
WBA_VERLOPEN	WBA-uitkomst past its 1-year validity.

Each flag carries a fiscaleBron (statute or arrest) and actieSuggestie. Flags are immutable; you can transition them OPEN → BEKEKEN → AFGEHANDELD / VERVALLEN.

6. Manage the evidence dossier

Open DBA compliance → Evidence Browser and curate the DBAEvidenceDossier for each opdracht. Add at least:

• Getekende modelovereenkomst (PDF).
• Eerste + laatste factuur (PDF).
• Urenstaten per kwartaal.

Each stuk gets a SHA-256 hash automatically. The compleetheidScore (0-1) reflects how many of the four canonical stuk-types you have on file.

E-mail communication archive is opt-in per AVG (REQ-DBA-012); a ConsentRecord is created the moment you flip the switch.

7. Belastingdienst audit rapport

When the Belastingdienst requests a dossier for a specific opdracht, click Audit-rapport exporteren on the opdracht detail page. The system bundles:

• Intake answers + total score + band progression.
• Gekozen modelovereenkomst + essentiele bepalingen checklist.
• All generated flags + actie-suggesties + fiscal bron.
• Evidence-dossier inventory + SHA-256 hashes per stuk.

The export's SHA-256 hash is recorded in the audit-trail so the rapport can be verified later (REQ-DBA-008).

8. Periodieke herbeoordeling

For opdrachten longer than 12 months, the system asks for a yearly herbeoordeling on the intake's anniversary. If no response within 30 days, a HERBEOORDELING_OVERDUE flag is generated (REQ-DBA-009). Re-run the intake wizard to refresh the score and band.

9. Beeindiging procedure

When you mark an opdracht BEEINDIGD, the system:

1. Closes the evidence-trail (read-only).
2. Generates an end-report (intake + score-progression + flags + actions).
3. Starts the AWR art. 52 retention clock — delete-eligible 7 years after the feitelijkeEindDatum.

The retention deadline is visible on the opdracht detail page; an automatic archive job will remove dossiers past their retentieDeadline.

10. Tussenkomst (intermediair) mode

For opdrachten via a broker / detacheringsbureau, flip intermediairMode on the opdracht. The wizard then collects separate intakes for the ZZP–intermediair en intermediair–eindklant relationships and flags Waadi + Wka considerations (REQ-DBA-017).

VBAR threshold (peil 2024)

The VBAR rechtsvermoeden-grens is configured under app-config key dba.vbar_grens_cents (default 3300 = EUR 33,00). After indexation, update the value via Settings → Shillinq → DBA → VBAR Threshold; no migration is required.

See also

• openspec/specs/dba-compliance-marker/spec.md — the authoritative spec.
• openspec/changes/dba-compliance-marker/design.md — design decisions.
• lib/Enums/DBAConstants.php — fiscal & policy constants in code.
• lib/Settings/register.d/dba-compliance-marker.json — register fragment.

References

• Wet deregulering beoordeling arbeidsrelaties (Wet DBA), mei 2016.
• Wetsvoorstel Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden (VBAR), 2025/2026 — uurtariefgrens EUR 33 (peil 2024).
• HR 24 maart 2023, ECLI:NL:HR:2023:443, NJ 2023/188 (Deliveroo-arrest).
• BW art. 7:610 (arbeidsovereenkomst-criteria).
• AWR art. 52 (bewaarplicht 7 jaar).
• AVG (Verordening (EU) 2016/679) — verwerking persoonsgegevens wederpartij.
• Wet allocatie arbeidskrachten door intermediairs (Waadi).
• Wet ketenaansprakelijkheid (Wka).