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 must both avoid false self-employment under the Wet DBA (the Employment Relationships Deregulation Act).

New rule: faster transition to employment status for low hourly rates

If a self-employed professional receives an hourly rate of €38 or less, it will soon be easier for them to demand an employment contract. This is because the client will then have to prove that this is not the case. If the client cannot do so, it will be deemed to be a case of false self-employment. The zzp'er will then be entitled to the protection afforded to an employee. This rule is likely to come into force on 1 January 2027.

Status of zzp'er to become clearer

The rules are sometimes still unclear for both the client and the zzp'er. So, the government is drafting new rules for working with self-employed persons (in Dutch). It is not yet known when the new rules will take effect.

Check together 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)

Useful tools for checking the work relationship

Please note: these links are in Dutch.

• Do you want to hire a zzp'er, but are you not sure whether this is actually a freelance assignment? Use the online Assessing Employment Relationship module for a complete analysis.
• Do you want to know more about how the Netherlands Tax Administration assesses this? If so, please read the Guidance on the Assessment of Employment Relationships.
• How work is done may differ per profession. Are you not certain which type of contract applies? Take a look at the examples per professional group.

Enforcement of false self-emploment

Since 1 January 2025, the Netherlands Tax Administration has been checking whether zzp'ers are genuinely self-employed. If the working arrangement is in fact employment, this constitutes false self-employment.

You may then be liable for an extra tax assessment. The additional assessment will not go back further than 1 January 2025, unless you have deliberately acted in error or failed to follow the Tax Administration’s instructions.

No fines in 2026

In 2026, you will generally not be fined. Fines will only be imposed in cases of wilful misconduct or gross negligence.

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 end 0f 2029. This means that the collaboration does not constitute employment. The agreement is only valid if what is agreed in it is also put into practice.

Mediation, temping, or payrolling

Are more than 2 parties involved in the creation of a contract and/or carrying out an assignment? In that case too, you must prevent false self-employment. And the client and the self-employed professional must jointly check that the arrangement does not constitute employment.

Which party is the client will vary in such cases.

• The business where the work is carried out is the client if the third party merely acts as an intermediary. As is the case with a temporary agency contract.
• The third party is the client if the self-employed professional without staff works for a business on behalf of the third party. As is the case with payrolling.