Many businesses have been working with the same self-employed contractors for years. They are part of the team, attend meetings and, to clients, may be almost indistinguishable from employees.

This may feel practical and familiar. However, that is precisely where a risk may arise.

For the legal qualification of the relationship, what matters is not only what is stated on paper, but also how the parties actually work together in practice.

Practice

In sectors such as construction, logistics, healthcare and professional services, businesses often work with self-employed contractors. On paper, there is a contract for services. In practice, however, the contractor may have been working for the same client for years, may receive instructions on how to perform the work and may be organisationally embedded within the business.

This does not automatically mean that there is an employment contract. However, the risk increases where the contractor has little freedom, bears hardly any business risk and does not visibly present themselves as an entrepreneur.

A working relationship may also change over time. What once started as an independent assignment may increasingly begin to resemble employment due to the way the parties work together on a daily basis.

The legal issue

A contract for services, registration with the Chamber of Commerce and periodic invoices are not decisive.

The Dutch Supreme Court’s Deliveroo judgment makes clear that all circumstances of the case must be assessed in conjunction. Relevant factors include the nature and duration of the work, the degree of supervision and organisational embedding, the freedom to perform the work, the possibility of substitution and who bears the commercial risk.

Actual entrepreneurship is also important. This includes own investments, acquiring assignments, working for several clients, setting one’s own rates and presenting oneself independently to the market. No single circumstance is decisive on its own.

False self-employment has been discussed for many years. Yet action is needed now. Since 1 January 2025, the enforcement moratorium no longer applies.

If the Dutch Tax Administration establishes false self-employment, it may impose correction obligations and additional wage tax assessments. In principle, these may go back to 1 January 2025.

In cases of deliberate non-compliance or where an earlier instruction has not been followed, a longer retrospective period may apply.

In 2026, no administrative default penalties will yet be imposed. However, a punitive penalty may still be possible in cases of intent or gross negligence.

The Dutch government has meanwhile decided to remove the clarification element from the VBAR bill and intends to work on a Self-Employed Persons Act. The proposed legal presumption for self-employed workers with a relatively low hourly rate remains part of the plans for now, but the precise details will depend on further legislation.

This does not mean that businesses can wait. Existing working relationships are currently being assessed under the law as it stands today.

What does this mean for businesses?

Critically review existing contractor relationships now. Do not look only at the contract, but above all at the day-to-day reality:

• Does the contractor decide independently how the work is performed?
• Can the contractor refuse assignments or arrange for a substitute?
• Does the contractor work for several clients?
• Does the contractor set their own rate?
• Does the contractor genuinely bear business risk?
• Does the contractor present themselves externally as an entrepreneur?
• Is the contractor organisationally embedded within your business?

This is not a matter of ticking boxes. All circumstances must be assessed in conjunction.

Amending the contract alone is not enough. If the day-to-day cooperation remains the same, differently worded contractual terms will not provide certainty.

If the relationship is incorrectly qualified, the consequences may go beyond additional wage tax assessments. Employment law claims, such as holiday allowance, continued salary payment during illness and dismissal protection, may also arise. Pension law consequences may arise as well.

Legally sharp – tips for businesses

Do not wait for new legislation. Have long-term and structural contractor relationships assessed now. Check whether the contract still reflects practice and, where necessary, adjust not only the contract but also the actual cooperation.

Stay legally sharp. The issue is not new, but enforcement has resumed.

The longer an incorrectly structured working relationship continues, the greater the financial and employment law risk may become.

In conclusion

Does your business work with self-employed contractors, or are you unsure about an existing relationship? Have the working relationship assessed in good time. This helps prevent a practical solution from turning into a costly dispute.