De Wet Ketenaansprakelijkheid (WKA): we hebben er in onze branche allemaal mee te maken. Maar hoe houden we grip op complexe ketenprojecten? En hoe verlagen we het risico? Maar vooral: hoe kunnen we prettig met elkaar samenwerken zonder dat de WKA continu zorgt voor een dagelijkse schaduw op de mooie projecten die we samen willen realiseren?
There are multiple (sub)contractors and employees involved in the execution of a project. The WKA makes the contractor and hirer of employees liable for the wage taxes that his subcontractor has to pay. The subcontractor decides to outsource a part of the project to someone else, or contracts hired workers. This way, a chain is created, made up of (sub)contractors who are all involved in the execution of one project.
Link of responsibility
The WKA ensures that every link in the chain is liable for the wage tax / social security contributions and employee insurance contributions that his subcontractor – the next link in the chain – has to pay for (a part of his) work. Therefore: Contractor A is responsible for unpaid wage taxes of subcontractor B and subcontractor C. Subcontractor B is responsible for unpaid wage taxes of subcontractor C.