NL
All about our WKA data and certificates which you can download here
Q: Does a crane rental company fall under the Chain Liability Act?
Answer: The chain-of-liability rule applies in situations of contracting work. This also applies to the "performance of work of a material nature for a price to be paid" for a client. If there is crane rental (manned) and work on a directional basis, there is no question of 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, as a result, have no obligation for man-days records.
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 charges.
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 (East Netherlands)
Tax Office
VATNo: NL007099150B01
Payroll Tax No: 007099150L02
DUNS® Number (Dun & Bradstreet)
Registration No: 409752847
GLN number (Chain standard / S@les in construction)
Registration no: 8713783693148
Customs
EORI: NL007099150
IBAN: DE48280699565025464200 | BIC: GENODEF1NEV
VAT: DE160232498
Trade Register
HRB No. 130602
The Handbook WKA Bouwend Nederland states the following:
If machines including operating personnel are rented out, it is a question of hiring staff or contracting work. The person hiring out the equipment therefore runs the risk of being held liable as a (main) contractor or as a hirer.
When materials are provided including labor, it should be examined whether the labor is working under the supervision or direction of the company using them. Generally, this will be the case and will constitute hiring of labor.
As a rule, the reverse charge mechanism (see chapter 12) must be applied to the rental of manned equipment for VAT purposes, regardless of whether this involves hiring personnel or contracting work. A formal exception applies in the situation where equipment is hired and personnel is hired (i.e. there is management or supervision by the principal). In that case, the reverse charge mechanism may, in principle, not be applied to the hiring of the equipment. However, if splitting the provision of drivers/machinists from the hiring of equipment creates practical problems, it is (still) allowed to apply the reverse charge mechanism to the total remuneration (therefore also to the hiring of the equipment).
There are a number of grounds on which an employee's data may be disclosed to a third party. One of the grounds is when the employee has given explicit consent. 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. Examples include the provision of employee data in the event of an audit by the Tax Office or Inspectorate SZW (the Labor Inspectorate). In these situations, no consent of the employee is required.
However, the provision of data by the subcontractor/outsourcer to a (main) contractor/user is not legally required under the WKa. On this basis, therefore, data provision of Dutch personnel would 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 the third party to whom the data is provided. The question is whether managing liability risk under the WKa can be a legitimate interest for providing employee data.
See links below for more information:
