Update on the freelance file

Read more about developments surrounding the enforcement of the Assessment of Employment Relationships (Deregulation) Act (DBA)

The Ministry of Finance has published answers to the most frequently asked questions about the full enforcement of this legislation targeting bogus self-employment from 1 January 2025. Among other things, it discusses the "soft landing" and the possibility of supplementary assessments. We refer you to the slides provided by the Ministry of Finance for their answers. 

In addition, the State Secretary for Benefits and Redress, Sandra Palmen-Schlangen, responded to Parliamentary questions about the report that the Tax and Customs Administration (itself) would not comply with the legislation surrounding the hiring of the spuriously self-employed and any fines and supplementary assessments would be paid with taxpayers’ money. This also includes fines and supplementary assessments imposed on the intermediaries and employment agencies that supply these pseudo-self-employed workers to the Implementing Agency for Remedial Action in Connection with Allowances (UHT). The government expressed its regret that the UHT will continue to employ potentially bogus self-employed workers even after 1 January 2025 and that this is not in line with the applicable legislation. The Ministry of Finance states that as far as possible it has tried to meet its obligation to have no potentially bogus self-employed personnel working for it by 1 January. To ensure that the progress and handling of the remedial operation is not delayed and to meet promises made to those harmed, society and the political establishment, potentially bogus self-employed people will be used for the remedial operation in 2025 - and possibly again in 2026. 

The government itself states that there are no exceptions. Like all employers, the government must comply with the prevailing employment law and tax rules.