The DBA Act (Deregulation of Employment Relations Assessment) was back in the spotlight due to the lifting of the enforcement moratorium in 2025 and now again with the new government and the proposal of the Self-Employed Act (Zelfstandigenwet) in 2026. This raised many questions for clients working with freelancers. But what exactly changed? And how should businesses handle this enforcement? In this article, we discuss the key points of the DBA Act, what it meant for clients, and how you can ensure compliance with the legislation.
Important: the new 2026 coalition agreement includes proposals to convert the DBA Act into a new Self-Employed Persons Act. For now, the government agreement consists solely of policy plans. These still need to be translated into legislation and approved by both chambers of Parliament. Until then, the current assessment framework for false self-employment remains in effect: the DBA Act.
Read more about the current government's new plans for self-employed professionals here.
Key takeaways
- In 2025, the enforcement moratorium on the DBA Act was lifted, enabling the Dutch Tax Authority to actively enforce against false self-employment. However, a "soft landing" approach still applies, meaning enforcement is risk-based, focused on genuine violations, and companies are given the opportunity to continue their existing working relationships.
- The DBA Act was designed to clearly define employment relationships between clients and freelancers, thereby preventing false self-employment and promoting fair competition in the labour market.
- Although the DBA Act has been in force since 2016, the Dutch Tax Authority did not actively enforce it until 2025. Since then, clients are well advised to review their use of freelancers and document employment relationships in accordance with the criteria used by the Tax Authority. To support you with this, we have developed practical tools and templates.
- The new cabinet 2026 has announced its intention to replace the assessment framework from the DBA and VBAR Act with a new legal framework: the Self-Employed Act (Zelfstandigenwet). The Self-Employed Act marks a shift in approach: rather than focusing on the working relationship, it places the independent contractor at the centre. The new framework first assesses whether someone genuinely operates as an independent entrepreneur in the economic market — how they function in practice — rather than solely identifying characteristics of an employment contract.
What is the DBA Act?
Before delving into the changes in the enforcement of the DBA Act, let’s first cover the basics. The aim of the DBA Act, introduced in 2016, is to clarify the relationship between clients and freelancers.
The core of the Act is that clients and contractors must jointly determine whether the work is being performed under an employment contract or as a self-employed agreement outside of employment.
Although the law was introduced in 2016, it caused significant unrest and debate in the market, leading to the introduction of the enforcement moratorium. The enforcement moratorium essentially means that the tax authority does not impose retrospective fines or correction obligations (such as payroll tax reassessments), unless there is evidence of malicious intent or a prior warning has been issued.
Why is the DBA Act so important?
The DBA Act is intended to promote fair competition in the labour market and protect freelancers from false self-employment. It provides a framework that prevents clients from using freelancers to intentionally avoid certain responsibilities. Additionally, the law places more responsibility on clients to correctly define the nature of the working relationship.
Want to know how to assess the type of employment relationship you have as a client? Read our article: How to determine the right employment relationship as a company.
DBA Act versus VBAR – what’s the difference?
In discussions about the DBA Act, the VBAR Act (Clarification of Employment Relations Assessment and Presumption of Employment) often comes up. But what’s the difference between the two?
The DBA Act caused significant unrest when it was introduced in 2016. People found it extremely challenging to define the employment relationship within the context of the DBA Act. Under market pressure, the government of the time introduced an enforcement moratorium. Although the Act has been in force since 2016, the tax authority hasn’t actively enforced it. The idea behind the moratorium was to keep it in place until a clearer law could be established.
However, there is currently no new law. There was a proposed bill under review by the Council of State: the VBAR Act (Clarification of Employment Relations Assessment and Presumption of Employment).
But in the new plans, the cabinet departs from the original VBAR legislative proposal. The VBAR assessment framework will not continue and will instead be replaced by the Self-Employed Act.
Changes to the DBA Act in 2026: what clients need to know
The DBA Act itself didn't change from 2025, but there was one thing that did change: the enforcement moratorium on the DBA Act was lifted.
What exactly did the lifting of the enforcement moratorium ment? In short, it meant that companies that do not comply with the rules may be fined and required to make payroll tax corrections immediately.
It’s important to note that this correction obligation can only be applied from 1 January 2025 onwards, not retroactively.
How will the tax authority enforce the DBA Act?
As mentioned earlier, the tax authority aimed for a soft landing with a risk-based enforcement strategy.
What this means, is detailed in the 2026 Labour Relations Enforcement Plan.
Important updates from this plan include:
- Working with self-employed persons will still be possible in 2026, as long as it complies with legislation and regulations and you have a clear policy in place.
- The Tax and Customs Administration applies a holistic test: all facts and circumstances established in the Deliveroo ruling are taken into account, not just a single element. You can view these nine criteria via our handy scorecard (in Dutch).
- Enforcement begins with coaching, company visits and no immediate sanctions.
- No penalties for offences or omissions in the case of errors in classification
Businesses won't need to worry, as they can still work with freelancers as long as they can demonstrate that they are aware of the legislation and actively complying with it. During an inspection, the tax authority will follow the so-called layered approach:
The tax authority has stated that inspections will be carried out using the layered model. When a company shows in the first check that it actively takes measures to prevent false self-employment, the tax authority will not immediately proceed with further investigation (‘not move on to the next layer’).
Enforcement according to the layered approach
The tax authority has stated that inspections will be carried out using the layered model. When a company shows in the first check that it actively takes measures to prevent false self-employment, the tax authority will not immediately proceed with further investigation (‘not move on to the next layer’).
The advice is therefore: ensure that the first layer is well organised. This can be done in two steps:
- Document how the hiring process works in your organisation and specify the employment relationships. We can help you with this through our step-by-step guide.
- Then, review these employment relationships against case law (the Deliveroo ruling) and the DBA Act. We also provide assistance with this in our handy article: How to determine the right employment relationship.
About Temper
Temper provides organisations with easy access to a pool of flexible and high-quality freelance professionals, exactly when they need it. Through our online platform, you can find reviewed and verified professionals and quickly scale your workforce as required.
Since our inception in 2015, we have maintained close contact with the tax authority and policymakers to clarify the regulations around working with freelancers. We have taken several measures to prevent false self-employment, protecting both the client and the contractor. Learn more about this in our article on false self-employment.
Interested in working with freelance professionals via Temper to build a flexible workforce around your business? Book a free demo and we’ll be happy to explain more.
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