False self-employment and the staffing industry: What will change in 2025?

As of January 1, 2025, the rules surrounding false self-employment will change. The enforcement pause that had been in effect since 2016 has ended, and the Dutch Tax Authority will once again actively monitor and enforce compliance with self-employment regulations. This has major implications for companies that hire freelancers, including those in the staffing industry. Ebro Diensten plays a crucial role in ensuring compliance and providing legally sound employment solutions. But what do these changes mean in practice, and how can businesses prepare?

What is false self-Employment?

False self-employment occurs when a freelancer (zzp’er) is effectively working under the conditions of an employee but is classified as self-employed. This has tax and social security implications for both the worker and the employer. Misclassification can lead to avoidance of social security contributions and taxes, creating unfair competition and reducing worker protections.

With the enforcement pause lifted in 2025, the Tax Authority can impose direct fines and retroactive tax assessments without prior warnings. This means companies hiring freelancers must carefully evaluate their working relationships.

8 common misconceptions about false self-employment

According to ABU and other industry organizations, there are many misconceptions about the enforcement of false self-employment. Here are some key myths debunked:

1. The Tax Authority will enforce stricter rules starting January 1, 2025.

This is incorrect. Enforcement was already taking place before 2025, but companies received warnings first. Now, immediate fines and retroactive tax claims are possible.

2. Enforcement is based on the new VBAR legislation.

False. The Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden (VBAR) bill is still in draft form and has not yet been approved by the Dutch Parliament.

3. Integration into the organization is the only criterion for determining self-employment.

No, the Tax Authority takes a “holistic” approach, considering all aspects of the working relationship, such as contract terms, work obligations, and financial risks.

4. There are fixed criteria to determine whether someone is self-employed.

This is incorrect. The Dutch Supreme Court states that multiple factors must be assessed, such as work duration, compensation, obligations, and entrepreneurship.

5. There are fully “DBA-proof” self-employment contracts.

Dangerous assumption! Even officially approved model agreements do not provide full protection, as actual work practices take precedence over written contracts.

6. Entrepreneurship is irrelevant in assessing work relationships.

Incorrect. Business ownership and independent work—such as acquiring clients and taking financial risks—are important factors in determining self-employment status.

7. Only the client can be fined.

No, the self-employed worker can also face legal and financial consequences if the Tax Authority determines false self-employment.

8. Most self-employed workers prefer full-time employment.

CBS data shows that only 10% of freelancers would rather have a permanent job. The vast majority choose self-employment deliberately.

What do these changes mean for the staffing industry?

For staffing agencies like Ebro Diensten, these new regulations offer an opportunity to help businesses remain compliant. This includes:

Legally sound contracts – Ensuring employment agreements comply with the Dutch DBA law and the latest self-employment regulations.
Clarity for employers and freelancers – Preventing misclassification and avoiding tax penalties.
Flexible work within legal frameworks – Providing businesses with flexible labor solutions while staying within legal boundaries.
Consulting and guidance – Helping businesses assess work relationships and implement proper employment practices.

By partnering with a reliable staffing agency like Ebro Diensten, companies can maintain flexibility while avoiding the risks of false self-employment.

Ensure clear work relationships in 2025

With stricter enforcement of false self-employment, companies and staffing agencies must be extra vigilant about the legal and tax implications of their contracts. Ebro Diensten helps businesses stay compliant while benefiting from a flexible labor market.

Want to know how your company can prepare? Contact Ebro Diensten to learn how we can provide legally sound employment solutions.