The tax authorities have just published their 2025 enforcement plan on labour relations. As an administrative office that works a lot with self-employed people, we would like to inform you about what this plan could mean for you.
Room for Freelancers Remains
The government confirms that the freedom to work as a freelancer remains intact. Whether you are a freelancer or hire independent professionals, this will remain possible under the existing rules. The tax authorities state the following:
“Working as a freelancer remains possible as long as it complies with laws and regulations.”
The Approach for 2025: Coaching Instead of Fines
Starting in 2025, the tax authorities will adopt a softer approach:
- Company Visits: During a visit, they will discuss with clients how freelancers and external workers are being hired.
- No Fines: In 2025, there will be no penalties or violation fines for employment relationships that are not properly classified.
This gives you, as a freelancer or client, the opportunity to address any issues in time.
Holistic Assessment: The Big Picture Matters
Whether you are self-employed or hired, the qualification of employment relationships is looked at broadly. The tax authorities look at all the facts and circumstances, not just one element. So make sure your arrangements are clear and complete to avoid hassles.
What Does This Mean for You as a Freelancer?
1. Self-employment remains possible, but be aware of the requirements and agreements.
2. Ensure that your administration and agreements are in order. We are, of course, happy to help you with this!
3. Communicate clearly with your clients so that they are well-prepared for a company visit.
As your accounting firm, we are ready to help you with questions or to check whether your records meet the requirements of the Inland Revenue. Feel free to contact us for advice and more help within this topic! Together, we will ensure that the labour relations enforcement plan for 2025 runs smoothly.
