Business.gov.nl
Logo of the Dutch government

Assessing work relationship between client and contractor (Wet DBA)

This information is provided by

Netherlands Enterprise Agency, RVO

Are you a self-employed professional (zzp’er) or are you a client of a self-employed professional? Make sure your work relationship is clear.

Do you work as a freelancer or self-employed professional for 1 or more clients? Or are you the client of a self-employed professional? In the Netherlands clients and contractors have to establish that their agreement is not a form of employment. This requirement stems from the Employment Relationships Deregulation Act (Wet deregulering beoordeling arbeidsrelaties, wet DBA).

Please note: the DBA act was implemented to bring more clarity in client-contractor relations. This change in law has not proved effective enough. New legislation is pending, but it is not yet known when these rules will come into effect.

Preventing false self-employment

Contractor and client need to assess together if their business arrangement is in fact an employment relationship or not. If you accept an assignment as a self-employed professional or freelancer and it turns out to be a type of employment, this is called false self-employment or disguised employment. In this situation your client is actually your employer but he does not pay the taxes he should pay for employees (payroll taxes). Also, you cannot make use of specific tax benefits.

You must make sure you avoid false self-employment. The responsibility for this lies with both client and contractor.

Clients can use the Online employment relationship evaluation tool (pilot project) (in Dutch) to assess the employment relationship. Find out more about this tool and how to use it. Both clients and contractors can also use the diagram Is it paid employment? (Wanneer is er sprake van loondienst? In Dutch) of the Tax and Customs Administration.

Enforcement of the act (wet DBA)

The Dutch Tax and Customs Administration performs checks (in Dutch) to establish if there is an employer-employee relationship or not. The Tax and Customs Administration can impose corrective fines or taxes where they establish malicious intent with regard to fictitious self-employment or (obvious or deliberate) false self-employment constructions. They may also do so when a contractor/client fails to comply with instructions, for instance to make changes in the set-up of the employer-employee relationship.

Model agreements

Clients and contractors can use a model agreement (in Dutch) to make sure their business relationship is not (seen as) false self-employment.

Freelancers/self-employed professionals and their clients can choose to work according to 3 different kinds of standard model agreements (in Dutch only). These have been drawn up by the Dutch Tax and Customs Administration:

If you do not want to use one of these model agreements, you and your client can always draw up one yourselves and have it assessed (in Dutch) by the Dutch Tax and Customs Administration.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO
FAQPartnersContactAbout usDisclaimerPrivacy and cookiesAccessibilityOndernemersplein (Dutch)Business.gov.nl is an initiative of:Netherlands Chamber of Commerce, KVKNetherlands Enterprise Agency, RVOImmigration and Naturalisation Service, INDTax and Customs Administration, BelastingdienstGovernment.nlStatistics Netherlands, CBSNetherlands Vehicle Authority, RDWDigital Trust CenterEuropean Commission Point of Single ContactBusiness.gov.nl is the Dutch Point of Single Contact for entrepreneurs.Accessibility level: W3C WAI-AA WCAG 2.1