What is schijnzelfstandigheid (false self-employment)?
Currently, the subject of false self-employment is under the spotlight in the Netherlands. What exactly does it entail?
In short, false self-employment means that someone presents themselves as self-employed while under labour law there is an employment relationship. If someone is an employee, the employer then must pay loonbelasting (payroll tax) and premiums for various insurances.
Correct and clear classification of employment is important for the functioning of the social security system in the Netherlands. Employees, for instance, are automatically entitled to ziekteverlof (sick leave) and werkloosheidsuitkering (unemployment benefits), while self-employed people are responsible for this themselves. A correct qualification of the employment relationship is also important for determining the tax that clients and workers have to pay.
In de Wet Deregulering Beoordeling Arbeidsrelaties, DBA (Employment Relationships Deregulation Act) explains when there is ondernemerschap (entrepreneurship) and when there is loondienst (salaried employment) and uitzendwerk (temporary employment through agencies). If someone works as a Zelfstandig Zonder Personeel, ZZP'er (self-employed person without staff) but does not meet the conditions for entrepreneurship, this is called false self-employment. The tax authorities will take stricter action against this from 2025.
The above-mentioned DBA Act states that a ZZP’er and client must assess their working relationship. This is done by checking whether the assignment qualifies as entrepreneurship. An amendment to the DBA Act is in the pipeline (link in Dutch). This should improve and clarify the law.
The aim of this measure is to increase clarity for werkenden (workers), werkgevers (employers) and opdrachtgevers (clients), implementing organisations such as the Uitvoeringsinstituut Werknemersverzekeringen, UWV (employee insurance agency), the Belastingdienst (Tax Administration) and the Nederlandse Arbeidsinspectie, NLA (Netherlands Labour Authority) and the judiciary as well as to promote consistency in the way employment relationships are assessed and when ZZP work versus employee work can be done.
Tip : If the conclusion at the start of the work agreement was that there is no question of employment, regularly check whether this is still the case. This is because the way people and organisations work together may change over time and then there may well be eventually a situation that simulates salaried employment.
For more information go to the business.gov website:
Use the business.gov employment assessment tool:
For more information go to the KVK website:
