Hiring a self-employed professional within the Employment Relationships Deregulation Act (DBA)

“Although the Employment Relationships Deregulation Act (wet DBA) itself did not change in 2025, but its enforcement did change dramatically,” explains Robin Jans of law firm Dirkzwager. “Until January 2025, the Tax Administration hardly checked and did not impose any fines, except in case of serious abuses. Now things are different: the chances of being audited are much higher and the financial consequences can be substantial for clients.”

Over 4 in 10 businesses expect to hire fewer zzp’ers in 2025, CBS research shows (in Dutch). The decline is greatest in the construction, catering industry, and agriculture sectors. Follow the development of zzp’ers in the Netherlands with the monthly KVK Zzp-monitor.

Jans advises clients on their collaboration with self-employed professionals: which zzp’er can stay, where lies the risk of false self-employment, and in which collaborations can they stay within the framework through minor adjustments? “You can still hire self-employed professionals. You just have to consider carefully in which situations it can and cannot be done.”

Look critically at your working relationship

“Take a critical look at the cooperation together with the zzp’er.”says Jans. “This can be done well as a starting point, for example, with the tool (in Dutch) The right contract from the Dutch central government. “In doing so, look not only at the contract, but especially at how you work together in reality. You can have a perfect contract, but if in reality you treat a zzp’er as an employee, that is what counts. We see that sometimes there is not even a contract, just a price quotation that a client sings ‘as agreed’. That is really too non-committal. It is better to lay down clear agreements.”

Difference between zzp’er and employee

“Several factors count in the Tax Administration’s assessment, and all weigh equally. An important condition is the extent to which the work and the zzp’er are part of your organisation. This is called embedding. In other words, does the work of the zzp’er resemble the main activities of your business? A painter who paints the office of a communications agency is clearly a contractor. It is different when the same agency hires a freelance communications consultant who performs the same tasks as employees.”

“In addition, you have the embedding of the worker: do you treat the zzp’er the same as an employee? For example, does the zzp’er have to be present at certain times and join team meetings? Will they get a Christmas package and be allowed to come along to company outings? Such rights and obligations count in the assessment. In short, ask yourself as a client: is the zzp’er really doing different work from my employees and are they being treated differently? If not, it could be disguised employment.”

“Make sure zzp’ers clearly present themselves as externals. What we often see is that zzp’ers put on their LinkedIn: ‘Job X at business X’ or get an internal e-mail address as if they were employed. Try to avoid that. For example, give them an external e-mail address, such as ‘name@external.companyX.nl’, and make sure their role is clear as self-employed.”

Entrepreneurship and financial risk of the zzp’er

“Another important issue is the degree of external entrepreneurship. This means that someone works as an entrepreneur in addition to the assignment with you. This can be seen, for example, in the number of clients, how much effort the zzp’er makes to get new assignments, whether there is entrepreneurial risk and how someone presents themselves on websites and social media.

For example, if zzp’ers run no financial risk and they have no other clients, their situation is more likely to resemble employment. Whether a zzp’er runs a financial risk can often be seen in the contract. Does it state that you will pay if the zzp’er makes a mistake or if your client does not pay? Then you bear the financial risk. This is a signal that the zzp’er is not operating completely independently.”

Options in case of false self-employment

Do you realise that your zzp’er is actually an employee? Then first check if you can adjust the assignment and collaboration. “Describe the assignment as result-oriented as possible with a clear beginning and end, and a fixed rate,” Jans advises. “So, do not write: ‘You will be our communications consultant for x number of hours a week’, but: ‘You will deliver a new website and write x number of articles in 6 months’ time’.  If you agree clear results at a fixed rate, it is easier to justify. Also agree on payment. Not every month, as with your employees. But after the delivery of a concrete result, such as the first 2 articles.”

Offer employment agreement or look at alternatives

“Is there obvious false self-employment and you cannot change this? Then terminate the assignment agreement and consider offering an employment contract. There are zzp’ers who prefer not to be employed. For example, because they want to work flexible hours and have a good work-life balance. But you may still be able to come to an agreement together with certain terms of employment and a flexible schedule. Still cannot come to an agreement? Then, as a client, you should look at alternatives such as hiring a temp or secondment.”

For the zzp’er you work with, there are also several options if there is false self-employment.

Getting started

“The idea that ‘it will all work out’ is over,” Jans stresses. “Now is the time to get it right. Because if the Tax Administration determines that there is an employment relationship, you can be fined (in Dutch) for wage tax and contributions. And that can add up considerably.”

For more information and advice, visit:

• Read what you need to do to comply with the rules.
• Review your partnership with your contractor? Use the Choosing the right contract (in Dutch).
• Want to know about how the assessment of an employment relationship works in practice? Then read the assessment framework of theTax Administration (known as the Deliveroo ruling).
• You can also apply to the Tax Administration for a “Request for preliminary consultation on the assessment of an employment relationship“(in Dutch).

Would you rather speak to someone?

The KVK Advice Team listens, analyses and provides tailor-made advice. Call 088 585 22 22 on working days between 8.30 and 17.00.