DBA Act
DBA Act – What Does It Mean? The upcoming lifting of the enforcement moratorium on the DBA Act has raised many questions for clients. Can I still work with freelancers (zzp'ers) after January 1, 2025? How will the DBA Law be enforced? What criteria will be used to assess false self-employment? In the articles below, we answer these and other key questions to guide you through the changes.
What does the DBA Law entail, and what should I be aware of as a client?
The DBA Law (Deregulation of Employment Relationships Act) is receiving renewed attention due to the lifting of the enforcement moratorium as of January 1, 2025. This has led to many questions from clients working with freelancers. But what exactly does the DBA Law involve, and what changes for companies with the enforcement of the DBA Law in 2025? In our articles, we explain the meaning of the DBA Law, what this law means for you as a client, and how you can ensure compliance to avoid issues.
What is false self-employment, and how can I prevent it as a company?
False self-employment occurs when someone is officially working as a freelancer (zzp'er) but is, in reality, in an employment relationship that should be classified as an employee role. This is also known as a "fictitious employment relationship" or "disguised employment." But what exactly is false self-employment, and what are the risks for your company?
In our article, we explain how you, as a client, can avoid accidentally placing a freelancer in a disguised employment relationship. We also discuss the consequences of a fictitious employment relationship for your organization. Additionally, we provide insight into the criteria you can use to determine if there is a case of false self-employment.
What are the freelance (zzp) rules as of January 2025?
The enforcement moratorium on the DBA Law will end on January 1, 2025, which has caused concern in the market. Some companies have become hesitant to work with freelancers as a result. The government is aware of this and has passed several motions to ensure a "soft landing" and risk-based enforcement.
In 2025, the Dutch Tax Authority will focus on high-risk cases, such as forced self-employment and clear instances of false self-employment. These measures aim to create more stability and clarity around the freelance regulations in 2025.
How can I determine the right employment relationship with workers in my organisation?
Defining the right employment relationship has always been essential, but with the impending end of the enforcement pause on the DBA Act, it’s becoming even more critical. The employment relationship establishes the legal framework between a business and the individual carrying out the work, helping to prevent cases of false self-employment.
In this article, we outline what an employment relationship is and how to work with your contractor to choose the appropriate structure.
What does the DBA legislation mean for me as a client?
The DBA Act (Deregulation of Employment Relations Assessment) is once again receiving attention as the enforcement moratorium is set to be lifted from 1 January 2025. This has raised numerous concerns for businesses working with freelancers. But what exactly is changing? And how can companies get ready for this enforcement?
In this article, we cover the essential aspects of the DBA Act, its implications for clients, and the steps you can take to ensure compliance with the regulations.