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Prevent the risk of false self-employment
Since 1 January 2025, the Tax and Customs Administration has been enforcing the correct qualification of employment relationships. This is done in the form of company visits and audits of the books for payroll taxes at the client. If you work with self-employed persons, this may have consequences for you.
In the Netherlands, many companies employ self-employed persons. For example, during peaks in work or for specialist knowledge or skills that are insufficiently available in your own company. This may also apply to your company. However, from 1 January 2025, there is a risk that the self-employed person you hire will be classified as a bogus self-employed person by the Tax Authorities. You will then be deemed to have an employment contract with the self-employed person instead of a contract of assignment. What does this mean for you and when is there actually an employment contract?
When is there false self-employment?
For years, one of the most important characteristics of the employment contract has been that the employee works under the authority of the employer. In the case of the use of self-employed persons, it is therefore important that there is no authority. The concept of 'authority' is broad and in practice often a subject of discussion. For example, an employer has authority over the employee if he regularly gives him work-related instructions in practice or if the employee uses the employer's company resources. But much more is involved and only the total picture determines whether the self-employed person is a 'real' self-employed person or a (disguised) employee. Partly due to the lack of clarity about the qualification, the Tax Authorities have in principle not enforced in this area in recent years.
Since 1 January 2025, the Tax and Customs Administration has again been checking (randomly) whether there are concrete indications of bogus self-employment. They do this on the basis of the recently published, clarified points of view in case law. The checks may result in the imposition of a correction obligation and additional assessment. From 2026, the Tax and Customs Administration may also impose fines.
Do you work with self-employed persons? Then ensure a suitable agreement and – at least as important – suitable working conditions. Flynth's advisors can advise you on this.
Whitepaper 'Hiring self-employed persons? Prevent false self-employment'
What are the consequences of the expiry of the enforcement moratorium? What should you pay attention to if you employ or hire self-employed persons? And what are the consequences if there is a case of false self-employment? You can read more about this in the whitepaper 'Hiring self-employed persons? Prevent false self-employment'. Read more and request the whitepaper.
Want to know more?
Would you like to know more about the risks of false self-employment in your company? Visit Flynth's website or consult one of Flynth's advisors.
