As a business owner, your main goal is to do what you do best: business. Nevertheless, it is important not to lose sight of legislative changes. As of 2025, the tax authorities will again check for false self-employment. In 2026 there will be a new law (VBAR) that should give more clarity about the boundaries between employees and self-employed workers. What does this mean for you as an entrepreneur? And what can you do now to prevent problems?
What awaits you in 2025?
Enforcement of false self-employment
The tax authorities are going to check again for false self-employment. These are collaborations between organizations (clients) and zzp’ers (contractors) that resemble employment. It ensures that zzp’ers unjustly fall outside the protection of employment law and at the same time claim tax benefits to which they are not entitled. When false self-employment occurs, clients mistakenly fail to pay payroll taxes and pension contributions.
The enforcement of false self-employment is mainly focused on checking clients. There will be no retroactive enforcement for the period before January 1, 2025. In 2025 no penalty fines (fines in cases of serious abuse of the rules) will yet be imposed on clients who can demonstrate that they have taken measures to combat false self-employment. These measures are: written mapping of current zzp collaborations, their assessment and measures taken.
The Inland Revenue has its own ‘decision and consideration framework’ published, included in the (Explanation of Assessment of Labor Relations – Decision and Consideration Framework).. This framework is intended to assist both principals and contractors in assessing the nature of their collaboration. It contains nine factors that play a role in the assessment. This framework follows from (recent) case law (the ‘ Deliveroo-judgment‘ of the Supreme Court).
The government also has a choice tool and a Web module published with ten questions that help clients and workers self-assess the employment relationship. Unfortunately, these tools do not provide certainty, so tailored advice is important.
No assessment is black and white. It revolves around all the specific circumstances of the case, using the balancing framework as a guide. These circumstances require customization. With an appropriate customized assessment, you avoid fines and after-taxes.
What awaits you in 2026?
New law VBAR
From 2026, the framework will become clearer: if you work for less than € 33.00 per hour? Then you are considered an employee. It also looks at who is really in control of your work as a self-employed person and whether you bear risks as an entrepreneur. For a schematic of the framework click here.
The VBAR law is not yet final. The Council of State recently issued a critical opinion on it, after which the law has yet to be debated in parliament. Therefore, the law may still change or be delayed. We will keep an eye on that for you.
What can you do as a principal?
We advise clients to take the following steps:
1. Avoid risk of fines: inventory and review the agreements with zzp’ers, all individually. Where necessary and possible, adjust the agreements and working methods. Is this not possible? Then ensure that the cooperation is terminated no later than December 31, 2024. Record all steps carefully and in writing.
2. Make clear agreements: nnclude explicit agreements in the agreements with self-employed workers about the consequences if the Tax Office does classify a self-employed worker as an employee.
3. Secure compliance with agreements: ensure ensure that the actual deployment of zzp’ers matches the written agreements made.
4. Certainty about your workforce: beassess after completing these steps whether your organization has an adequate workforce. Consider alternative solutions, such as:
- offering employment opportunities to self-employed workers;
- Working with partner organizations;
- hiring staff through employment agencies;
- Increasing your own workforce.
5. Anticipate new legislation: Do not enter into agreements with freelancers who work at an hourly rate lower than €33 per hour.
What can you do as a contractor?
We advise contractors to take the following steps:
Check your assignments: Check whether your current collaborations meet the rules for self-employment. Does your rate comply? Are you really working independently? And is your position as an entrepreneur clear?
Record agreements well: mmake clear agreements with clients and make sure your agreements match how you work in practice.
Work on your entrepreneurship: zorg for multiple clients. Take on short-term assignments. Profile yourself as an entrepreneur: show what you can do and build your network and reputation.
Avoid risks: wering for one client or being too dependent could be risky from 2025. Keep a grip on your own assignments and commit to independence.
Opinion: in the coming years, your entrepreneurship will be questioned more strongly, but you can prepare well. With the right arrangements and strong entrepreneurship, you will stay in control.
Stay informed
At Wille Donker, we are at home with your case. We like to keep our clients informed of new developments in employment law. Are you not a client, but would you like to be kept informed of these developments? Sign up via info@willedonker.co.uk
Need advice?
As an entrepreneur, you want above all to do what you do best: business. Get advice from our specialists. We can be reached at 0172 – 44 24 17.
