Avoid false self-employment

What is false self-employment?

False self-employment means that someone carries out an assignment as a self-employed professional (usually a zzp'er), but is actually an employee. For example, because they cannot determine themselves when or how to do the work. The client is actually the employer, but does not pay payroll taxes.

Clients and contractors are both obliged to avoid false self-employment under the Wet DBA (the Employment Relationships Deregulation Act).

Example of false self-employment

Alyssa has moved to the Netherlands from Italy. She applies for a job at a distribution centre in Eindhoven. The employer says she can have the job on condition that she registers with KVK as an eenmanszaak, and becomes a self-employed professional (zelfstandige zonder personeel, zzp’er). The employer hires her as a zzp’er instead of employing her. But the work she does is that of an employee. She does not get to choose her own working hours, and she cannot make use of a subcontractor to do part of the work for her.

By hiring Alyssa as a zzp’er, the company avoids having to pay social security premiums or payroll taxes, or keep records of hiring her as an employee. She will not receive payment if she falls ill, and she is not entitled to paid holidays. Nor is she protected against dismissal or build up pension rights. Alyssa has to pay her own social premiums, and file a VAT return every 3 months. The employer has no obligations towards her other than that of a client.

Enforcement of Wet DBA

As of 1 January 2025, the Netherlands Tax Administration (Belastingdienst) will fully enforce the Wet DBA (in Dutch). Do you hire a zzp'er? But is this zzp'er actually an employee in false self-employment? You may get a post-tax assessment. From 2026, you may also be fined. You need to be able to prove together that the relationship is not one of employment.

Check whether you have an employer-employee relationship

To know which type of contract to use for an assignment, you must pay attention to the way the work is carried out. Use the tool developed by the Ministry of Social Affairs and Employment (SZW) to determine the right type of contract for the assignment.

Go to the tool (in Dutch)

Do you want to hire a zzp'er, but are you not sure whether this is actually a zzp assignment? You can also use the online Assessing Employment Relationship module for a complete analysis.

No new model agreements

The Netherlands Tax Administration no longer assesses new model agreements (in Dutch). A model agreement contains agreements about the relationship between clients and contractors.

Are you still working with an approved model agreement? You may continue to use it until the expiration date. The Tax Administration will accept current model agreements till 2029. That means you will not face a post-tax assessment. Existing agreements will not be renewed. The agreement is only valid if what is agreed in it is also put into practice.

Mediation, temping, payrolling, posting, or direct hire

Are more than 2 parties involved in the creation of a contract and/or carrying out an assignment? You must evaluate the employment relationship for that situation too. Find out what the employment relationship is for every situation (in Dutch).