DBA Act
Since January 1, 2025, the enforcement moratorium on the DBA Act has been lifted. A transition period — the "soft landing" — is in place and continues into 2026. Many organisations are wondering what this means for their collaboration with independent contractors. Can I still work with freelancers? How does enforcement work in practice? And what impact does the new cabinet's governing programme and the proposal of the zzp-wet have on the assessment of employment relationships? In the articles below, we answer these and other key questions to guide you through the current rules and upcoming changes.
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New self-employed rules 2026 according to the government agreement
In this article, we outline the current situation: what rules apply today, the potential direction of new legislation, and what this means for you if you work with self-employed professionals.
What does the DBA Act entail, and what should I be aware of as a client?
The DBA Act (Deregulation of Employment Relationships Act) was receiving renewed attention following the lifting of the enforcement moratorium on January 1, 2025, and now with the new cabinet's governing programme, which proposes a Self-Employed Act (Zelfstandigenwet) to replace the existing framework. This has led to many questions from clients working with freelancers. But what exactly does the DBA Act involve, and what applies to companies now that enforcement is underway? In our articles, we explain the DBA Act, what it means for you as a client, and how you can ensure your working relationships are correctly structured.
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 in 2026?
Since January 1, 2025, the enforcement moratorium on the DBA Act has been lifted, which caused considerable concern in the market. Some companies became hesitant to work with freelancers as a result. The Dutch Tax Authority started with a "soft landing" approach and a risk-based enforcement strategy, which continues into 2026.
The Tax Authority focuses on high-risk cases, such as forced self-employment and clear instances of false self-employment. Meanwhile, the new cabinet's governing programme proposes a Self-Employed Act (Zelfstandigenwet) to replace the existing framework — though this legislation has not yet been adopted. Until then, the current rules remain in force, and the soft landing remains the guiding principle for enforcement.
How can I determine the right employment relationship with workers in my organisation?
Defining the right employment relationship has always been essential, and with active enforcement of the DBA Act now underway, it's more critical than ever. The new cabinet has presented its governing programme in 2026, which outlines a positive stance on working with independent contractors and proposes a new Self-Employed Act (Zelfstandigenwet). However, this legislation has not yet been adopted and must still pass both chambers of Parliament. Until then, the current assessment framework — including the holistic assessment based on the nine Deliveroo criteria — remains in force, and the Dutch Tax Administration continues to follow a risk-based enforcement strategy based on these principles.
In this article, we outline what an employment relationship is and how to work with your contractor to choose the appropriate structure.
What are the new self-employment rules in 2026?
With the new government in 2026, there are proposals to introduce a new Self-Employed Act. This act has not yet been adopted and must still pass both chambers of parliament. Until then, existing legislation and case law – including the holistic assessment based on the nine Deliveroo criteria – remain decisive in determining employment relationships while the Dutch Tax Administration follows a risk-based enforcement strategy.
What does the DBA legislation mean for me as a client?
The DBA Act was introduced to actively assess whether a relationship with a freelancer constitutes genuine self-employment or disguised employment. There are government plans to replace or reform the current framework with a new self-employment law to simplify and clarify the rules. Until then, the current assessment framework — including the holistic assessment based on the nine Deliveroo criteria — remains in force, and the Dutch Tax Administration continues to follow a risk-based enforcement strategy based on these principles.