What is false self-employment?
Bogus self-employment means that you are hired as a freelancer, while according to the rules you are actually working as an employee. For example, you have fixed working hours, are under direct supervision and bear hardly any entrepreneurial risk yourself. Such characteristics are assessed together; a single characteristic does not automatically determine the outcome.
Should the assignment turn out to be employment, this may have consequences for the client's payroll taxes and your tax returns. The assessment concerns the specific assignment. In addition, you can still be an entrepreneur for other work.
The DBA Act
In 2016, the DBA Act replaced the old VAR declaration. You and your client must jointly assess whether your collaboration is an independent assignment or employment. The agreements on paper and the way you actually work are important in this regard.
Since 6 September 2024, the Tax and Customs Administration no longer assesses new model agreements. A still usable, approved model agreement only provides certainty if you actually work according to the relevant arrangements. Merely a different contract title or a provision stating that you are self-employed does not change the facts. Read the explanation of model agreements.
What rules apply now and what changes later?
The VBAR Act did not take effect in 2025, contrary to what this article previously stated. The clarification section was removed from the bill in 2026. The separate law introducing a legal presumption of an employment contract at a low hourly rate has been passed. It takes effect on 31 December 2026 . Until then, assess the employment relationship under the existing rules and case law.
Look at the legislative status in the Senate and the official commencement order.
Legal presumption in the case of a low hourly rate: no minimum rate
The upcoming legal presumption does not automatically make you an employee for the Tax and Customs Administration. It helps the worker to claim an employment contract. The principal can provide counter-evidence.
Official public information states €38 per hour as at 1 January 2026. For application, the commencement date and the statutorily established, indexed amount are decisive. A higher rate does not preclude employment. The legal presumption does not apply to a private client who is not acting in the course of a profession or business.
Read more about the legal presumption in the case of a low hourly rate and the statutory terms.
Enforcement by the Dutch Tax and Customs Administration
Since 1 January 2025, the Tax and Customs Administration can directly impose correction obligations and additional tax assessments for payroll taxes in cases of sham self-employment. A prior warning is therefore not a fixed intermediate step. Additional assessments will normally not go back further than 1 January 2025. In cases of deliberate non-compliance or failure to follow previous instructions, the Tax and Customs Administration can go back up to five years.
Fines for false self-employment
In 2026, the Dutch Tax and Customs Administration is not imposing default penalties (verzuimboetes) when enforcing the rules on employment relationships. Penalties for intentional or grossly negligent conduct (vergrijpboetes) remain possible. There is no standard 10% penalty for every situation. An additional tax assessment and a penalty are separate matters.
For you, a reassessment could have consequences for previously used deductions, such as the self-employed deduction and the SME profit exemption. What consequences occur depends on your activities and tax situation. Labour relations and entrepreneurship for income tax purposes are related, but separate assessments.
View the current enforcement rules of the Tax and Customs Administration and the implications for the contractor. Read also our explanation about income tax as a sole trader.
How to prevent false self-employment?
Assess with your client whether the agreed contract type fits the daily working method. Record that working method and discuss it again if the assignment changes. Having your own laptop, multiple clients or a high rate does not provide certainty in itself.
Does the way the work is performed in practice amount to employment? Discuss an appropriate contract or a genuine change in how you work together. Merely changing the wording of the agreement is not enough.
Checklist false self-employment
Use these questions as a prompt for discussion. Assess the answers in conjunction; do not add them up to an automatic outcome.
- What kind of work do you do and how long does the assignment last?
- Who decides how and at what times you work?
- To what extent are you and your work part of the client organisation?
- Do you have to carry out the work personally?
- How were the arrangements regarding the assignment made?
- How is your remuneration determined and paid, and how much is it?
- What commercial risk do you run with the assignment?
- How do you present yourself as an entrepreneur, for example when finding new clients?
The Central government explains which circumstances count. Do you also have a job alongside your business? Then read about freelancing alongside employment.
What do you do in case of doubt?
Describe the assignment and the daily working method together. Compare them with the official decision support tool and practical examples. Discuss which form of contract is appropriate and, in case of doubt, have the specific situation assessed legally and fiscally. Also check the consequences for previously submitted tax returns; do not change them based solely on an online checklist.
Would you like to know what administrative tasks Van Passe can handle for you? View our package and conditions.
Frequently Asked Questions
When are you a sham self-employed person?
This is what you are when you are registered as a self-employed person but work under conditions that belong to salaried employment.
How to prevent false self-employment?
Assess together with your client whether the contract type matches how you actually work. Record the working method and reassess it if the assignment changes. Having multiple clients, your own laptop or a high rate do not individually provide certainty.
What is the penalty for false self-employment?
In 2026, the Dutch Tax and Customs Administration is not imposing default penalties (verzuimboetes) when enforcing the rules on employment relationships. Penalties for intentional or grossly negligent conduct (vergrijpboetes) remain possible. There is no fixed penalty percentage for every situation. Separately, the client may receive an additional payroll tax assessment.
How long can you work for one client?
There is no general safe maximum duration for a single client. Even a short assignment can be employment and a long assignment can be carried out independently. The actual circumstances are assessed together.
