NL
All about our WKA data and certificates which you can download here
Question: Does a crane rental company fall under the Chain Liability Act?
Answer: The chain liability scheme applies in situations of contracting work. Furthermore, it applies when there is 'performance of work of a material nature for a price to be paid' for a client. If there is manned crane rental and work on a cost-plus basis, it is not work of a material nature, but rather the transport of goods.
Conclusion: Crane rental companies do not fall under the obligation of the Chain Liability Act and therefore have no obligation for daily work registers.
Situation: From a practical point of view, Kuiphuis nevertheless has access to a blocked G-account. This allows our clients to cover their risk for social security contributions.
As a guideline, we maintain a maximum of € 15,- per crane hour worked.
Bank Account
IBAN: NL55ABNA0595609155 | BIC: ABNANL2A
IBAN: NL86INGB0003280564 | BIC: INGBNL2A
G-bank account
IBAN: NL07ABNA0995041954 | BIC: ABNANL2A
Chamber of Commerce
Registration no. 06052793 in Enschede (Eastern Netherlands)
Tax Authorities
VAT no: NL007099150B01
Payroll Tax no: 007099150L02
DUNS® Number (Dun & Bradstreet)
Registration no: 409752847
GLN Number (Ketenstandaard / S@les in de bouw)
Registration no: 8713783693148
Customs
EORI: NL007099150
IBAN: DE48280699565025464200 | BIC: GENODEF1NEV
VAT: DE160232498
Commercial Register
HRB no. 130602
The following can be found in the WKA Handbook Bouwend Nederland:
If machines are rented out including operating personnel, this constitutes either the hiring of personnel or contracting work. The party hiring the equipment therefore runs the risk of being held liable as a (main) contractor or as a hirer of personnel.
When equipment is made available including laborers, it must be investigated whether the laborers work under the supervision or direction of the company utilizing them. Generally, this will be the case, and it constitutes the hiring of personnel.
For VAT purposes, the reverse charge mechanism (see chapter 12) generally applies to the rental of manned equipment, regardless of whether it concerns the hiring of personnel or contracting work. A formal exception applies in situations where equipment is hired and personnel are hired (meaning there is direction or supervision by the client). In that case, the reverse charge mechanism may in principle not be applied to the rental of the equipment. However, if the separation between providing drivers/operators and renting equipment causes practical problems, it is (still) permitted to apply the reverse charge mechanism to the total remuneration (thus also to the rental of the equipment).
There are several grounds on which an employee's data may be provided to a third party. One of these grounds is when the employee has explicitly given consent for this. This can be arranged through a written statement from the employee.
In addition to consent, employee data may also be provided if there is a legal obligation. This includes, for example, providing employee data during an audit by the Tax Authorities or the SZW Inspectorate (the Labour Inspectorate). In such situations, employee consent is not required.
However, the provision of data by the subcontractor/lender to a (main) contractor/hirer is not legally mandatory under the WKa. Based on this, the provision of data for Dutch personnel would therefore not be possible without further ado.
Employee data may also be provided to third parties if there is a legitimate interest of the organization or of the third party to whom the data is provided. The question is whether controlling the liability risk under the WKa can constitute a legitimate interest for providing employee data.
See the links below for more information:
