DBA act: enforcement fictitious self employment

In the Netherlands, many people choose to work as a self-employed person (zzp'er) or freelancer. The freedom to organize your own work and the flexibility that self-employment offers are, of course, attractive benefits. But what if, in reality, you’re not as independent as you think? That’s why it’s important to understand what it really means and, even more importantly, how to prevent it!

False self-employment is becoming an increasingly urgent topic for both entrepreneurs and clients, especially since the government recently announced that the normal enforcement of the DBA Act will come into effect again from the beginning of 2025 (source: Rijksoverheid, 2024).

What is false self-employment?

We refer to false self-employment when you officially work as a freelancer or self-employed (zzp’er), but in practice, you perform the role of an employee without having an employment contract. This can have negative consequences not only for you as a self-employed individual but also for the client, especially if the tax authorities determine that an employment relationship exists.

The government views false self-employment as a problem because employers sometimes create fake structures where workers are hired as freelancers, but in reality, they function as employees. As a result, employers pay significantly less in premiums and taxes, while the self-employed individual has much less protection. Self-employed workers often lack social security benefits such as pension contributions, insurance, and sick leave payments.

Furthermore, false self-employment leads to lower tax revenue for the government because freelancers typically pay less in taxes and social premiums than employees. In addition, it creates unfair competition between companies that use false self-employed workers and those who employ their staff according to the rules. For this reason, the government aims to ensure a fairer playing field in the labor market and provide better protection for vulnerable workers.

To combat this situation, the government introduced de Wet Deregulering Beoordeling Arbeidsrelaties (Wet DBA)

What if you are found to be a false self-employed worker?

If the Tax Authority determines that you are falsely self-employed, there can be significant financial consequences. The client may be required to pay wage taxes and social security contributions, and you may face additional tax assessments. Furthermore, it could harm your reputation as a self-employed worker, reducing your chances of securing future assignments.
 

How tentoo can help you avoid false self-employment

Are you a freelancer or self-employed worker and unsure whether you are truly operating as an independent contractor? Tentoo offers the solution to prevent false self-employment!

When you work through Tentoo, you don't have to worry about your freelance administration or taxes. Additionally, you automatically accrue rights to unemployment benefits (WW), sick leave (ZW), and disability insurance (WIA). This helps ensure you have an income if you're unable to work due to illness or if you're temporarily without assignments. Tentoo also handles your invoicing and ensures that you receive your payment within 7 days, so you don’t face risks from non-payers and can avoid administrative hassle.