Legislation
Many businesses no longer dare to hire self-employed workers (zzp'ers). They are afraid of an additional tax assessment from the Dutch Tax Authority. That is a shame, because hiring a self-employed worker is perfectly allowed. You just need to arrange it properly. With this checklist you know exactly what to watch.
Since 1 January 2025, the Tax Authority checks again whether self-employed workers really work independently. Is a self-employed worker actually working as an employee? Then you as the client can receive an additional assessment for payroll tax and contributions.
Good to know:
• In principle, the Tax Authority does not go back further than 1 January 2025.
• In 2026, the Tax Authority does not impose late filing penalties (verzuimboetes). Only if you get it wrong deliberately or through gross negligence can a fine follow.
And something new is coming: from 31 December 2026, a self-employed worker with an hourly rate of €38 or less is seen as an employee. Unless you can prove that they really work independently. Read more in our article Low hourly rate for self-employed workers can lead to an employment contract.
The Tax Authority basically asks three questions:
1. Who is in charge of the work? Do you decide how, where, when and with whom the worker works? Then it looks like employment.
2. Must the worker do the work personally? Or can they send someone else?
3. Are they paid for the work?
On top of that, the Tax Authority looks at the full picture. Does the worker work just like your own staff? How long have they worked for you? Do they carry their own risk? Do they have other clients too?
✅ The rate is above €38 per hour.
✅ You agree on the result, not the way of working. The worker decides how, where and when they work.
✅ The worker does not work like your own staff. No fixed rosters, not the same instructions and no place in your organisation chart.
✅ The assignment has a clear end. A project or result, not a job that just keeps going.
✅ The worker carries their own risk. They send invoices, use their own equipment and pay for their own mistakes.
✅ The worker acts as an entrepreneur. For example with several clients, their own website or their own marketing.
✅ You have completed the Webmodule Beoordeling Arbeidsrelatie. This is a free government check at beoordelingarbeidsrelatie.nl (in Dutch). You answer questions about the assignment and get an outcome. Keep that outcome in your records. Note: the outcome is an indication, not a guarantee. What counts is how you work in practice.
✅ The agreements are on paper and that is also how you really work. A contract alone is not enough. The Tax Authority looks at what happens in practice.
Can you tick most of the boxes? Then you are fine.
Can you not tick a few boxes? Do not panic. See whether you can set up the assignment differently. For example by agreeing on a clear result instead of hours, or by agreeing a higher rate. Does someone really work like your own staff? Then an employment contract may simply be the best choice.
Feel free to forward this article to a client who is unsure. It shows you know how things work, and that you can work together without problems.
Can I still hire self-employed workers?
Yes. It just has to be genuinely independent work.
Is a model agreement enough?
No. It helps, but the Tax Authority mainly looks at how you work in practice.
Does the Webmodule give me certainty?
No. The outcome is an indication and has no legal status. It is a good tool to see where you stand.
Will I get a fine in 2026?
Not a late filing penalty. If you get it wrong deliberately or through gross negligence, a fine is possible.
How far back can the Tax Authority go?
In principle, not further than 1 January 2025.
What changes in 2027?
From 31 December 2026, a self-employed worker earning €38 per hour or less is seen as an employee, unless you prove otherwise.
Want to know whether your work with a self-employed worker is set up properly? Send an email to info@sarabeladministratie.nl.