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.
End of the enforcement moratorium: risk-based enforcement strategy
The enforcement moratorium on the DBA Act will end on January 1, 2025, which has raised concerns among many people. A lot of businesses are wondering if the Dutch Tax and Customs Administration (Belastingdienst) will start mass enforcement. This uncertainty is causing some uncertainty among clients when working with self-employed professionals. In this article, we'll explain why this hesitation is unnecessary and outline the key factors you should consider to properly qualify employment relationships within your organisation.
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Self-employment rules for 2025: what businesses need to know
Starting in 2025, the Dutch Tax Authority will enforce stricter rules on cases of clear false self-employment, as the enforcement moratorium on the DBA law will be lifted. While this won’t result in drastic changes, it’s essential for businesses working with freelancers to understand how to correctly classify employment relationships. In this article, you’ll learn what changes are coming and how you can prepare.
Definitive Enforcement Plan for Employment Relations 2025 Published
In late 2024, the Dutch government released the definitive Enforcement Plan for Employment Relations 2025. It refines the Tax Authority's strategy on false self-employment and clarifies market misconceptions. Read here a summary of key points with direct quotes from the plan.
What does the DBA legislation mean for clients?
The DBA Act (Deregulation of Employment Relations Assessment) is back in the spotlight due to the lifting of the enforcement moratorium starting from 1 January 2025. This raises many questions for clients working with freelancers. But what exactly is changing? And how should businesses prepare for this enforcement? In this article, we discuss the key points of the DBA Act, what it means for clients, and how you can ensure compliance with the legislation.
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How to determine the right employment relationship with workers in your organisation
Establishing the correct employment relationship has always been important, but with the enforcement moratorium on the DBA Act soon to be lifted, it carries even more weight. The employment relationship defines the legal standing between a business and the individual performing the work, helping to avoid false self-employment. In this article, we explain what an employment relationship entails and how to determine the right form together with your contractor.
Assessing employment relationships: What businesses can learn from Temper's legal victory
On 10 July 2024, the Amsterdam court ruled in the case brought by the trade unions FNV and CNV against Temper, deciding that Temper is an online platform for flexible work, not an employment agency as the unions had claimed. All claims brought by the unions were dismissed. This ruling can be useful for you as a client when assessing the various employment relationships within your organisation, a particularly relevant topic now that the enforcement moratorium will be lifted as of January 2025.
What is false self-employment and how can organisations prevent fictitious and hidden employment relationships?
False self-employment is when someone is officially working as a self-employed individual (a sole trader), but should actually be classified as an employee. In this article, we’ll explore what false self-employment means, its implications for your organisation, and how to ensure a self-employed individual doesn’t inadvertently end up in a hidden employment relationship.
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 are the new self-employment rules in 2025?
Beginning in 2025, the Dutch Tax Authority will apply stricter regulations on obvious cases of false self-employment, as the enforcement moratorium on the DBA law will end. Although this won't lead to major shifts, it's important for companies that work with freelancers to know how to properly define employment relationships.
In this article, we outline the upcoming changes and how your business can get ready.
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.
What is false self-employment?
False self-employment occurs when an individual is officially classified as a freelancer or self-employed, but their working conditions actually align more with those of an employee.
In this article, we discuss this issue in greater detail, explore the potential impacts on your organisation, and provide guidance on how to prevent a freelancer from unintentionally falling into a hidden employment relationship.