Stay Sharp in 2025: How Self-Employed Professionals and Clients Can Continue Working Together Under the New Legislation

From 2025, the Dutch tax authorities will enforce stricter rules on false self-employment for Self-Employed Professionals and clients due to the tightened enforcement of the Deregulation of Labour Relations Act ('Wet DBA'). These changes require both Self-Employed Professionals and clients to adapt in order to avoid fines and back taxes. This article provides concrete action plans for both groups to continue working together effectively within the new rules and avoid risks.

What changes in 2025?

From January 1, 2025, the enforcement of the Wet DBA will resume, which means that the tax authorities will more strictly monitor for false self-employment. The goal is to avoid situations where a Self-Employed Professional is hired as an independent contractor but is, in fact, working as an employee. In 2026, this will be further tightened with the introduction of the Act on Clarification of Labour Relations ('Wet VBAR'), which introduces a presumption of employment for Self-Employed Professionals with an hourly rate below €33.

Action Plan for Self-Employed Professionals: How to Stay Independent After 2025

1. Work for multiple clients (where possible)

For many Self-Employed Professionals, such as crisis managers, marketing managers, or HR managers, it is not realistic to work for multiple clients during an intensive project. In such cases, it is essential to stay active in networking and document acquisition efforts outside of these projects. Platforms like Planet Interim can support you in this, as they match new projects with your profile daily, allowing you to demonstrate that you are continuously seeking new assignments and are not dependent on a single client.

Example:
If a marketing manager runs a six-month campaign for one client, they can continue looking for new assignments through Planet Interim, which shows that they are not economically dependent on that one client.

2. Bear commercial risks

As a Self-Employed Professional, you must bear commercial risks, such as covering the cost of materials, insurance, and liability. Make sure these risks are clearly defined in your contracts, so you can demonstrate that you operate as an independent entrepreneur. This is especially important for an HR manager responsible for implementing a new personnel policy.

Example:
An HR manager tasked with implementing new HR policies for a company must personally ensure the necessary expertise or tools, demonstrating that they operate as an entrepreneur and bear commercial risks.

3. Work with clear project descriptions

A contract must clearly describe the concrete deliverables, results, and goals of the assignment. This helps show that you are working independently and not under the direction of the client.

Example:
Imagine you are an interim IT manager. Your contract specifies that you must deliver a software implementation within six months, with detailed results. This ensures that the assignment is defined as a project and not as ongoing work.

4. Document your acquisition efforts

Interim managers and project managers often cannot work for multiple clients simultaneously, but it is important to show that you are actively seeking new clients outside of ongoing assignments. Register with specialized agencies and platforms such as Planet Interim. Also, document any marketing efforts, networking activities, such as attending fairs and workshops, and exploratory meetings.

Example:
A project manager can be a member of Planet Interim and regularly attend networking events and hold meetings with agencies, clearly demonstrating that they are continuously seeking new assignments. Document memberships, events, and meetings.

Biggest Risk for Self-Employed Professionals

If the Tax Authority determines that you should have been classified as an employee, the financial consequences can be significant for both the client and the (former) self-employed professional. In such a case, the client will be liable to pay the employer’s share of social security contributions, while the self-employed professional will be responsible for paying the employee’s share of income tax and social security contributions. This implies an additional tax burden on top of the income tax that the self-employed professional may have already paid.

Example:
With an annual income of €100,000 and a combined tax and contribution rate of 37.5%, the total additional assessment for both the self-employed professional and the client could amount to approximately €37,500.

•  The additional assessment for the employee’s share of income tax and social security contributions would be roughly €12,500 to €13,000, depending on the self-employed professional’s personal tax rates. However, because the self-employed professional would have already paid income tax, this previously paid amount can be offset against the income tax now owed, resulting in a lower final net assessment for the (former) self-employed professional.
•  The client may face an additional assessment for the employer’s share of social security contributions. For income up to the threshold of €71,628 (2024), this typically amounts to about 25%, resulting in an additional cost of around €17,900 for the client.

In addition to these assessments, the Tax Authority may reclaim previously claimed tax benefits that the self-employed professional received, such as the SME profit exemption (14%) and the self-employment deduction, which amounts to roughly €7,000 per year. If a self-employed professional has been deemed misclassified for multiple years, this can result in substantial clawbacks. For an income of €100,000 per year and five years of misclassification, the total recovery of tax benefits, including penalties (typically around 50%) and interest (4%), can amount to more than 85% of a year’s income.

This underscores the importance of self-employed professionals diligently safeguarding their independent status by assuming commercial risks, making clear and well-documented contractual agreements, and ensuring their work practices align with the Tax Authority’s criteria. By carefully managing these aspects, self-employed professionals can protect themselves against unexpected tax liabilities and potential clawbacks.

Action Plan for Clients: How to Remain Compliant After 2025

1. Ensure clear contracts

It is essential that contracts with Self-Employed Professionals are clear and comprehensive. They must clearly outline the independent position of the Self-Employed Professional, including agreements on insurance, invoicing, and the possibility of replacement. This is especially important for assignments where the Self-Employed Professional works alongside employees.

Example:
Suppose you hire an interim compliance manager for a large compliance project. The contract specifies that they are responsible for their professional liability insurance and have the freedom to arrange a replacement.

2. Avoid long-term and structural assignments

Assignments that resemble employment, such as fulfilling a structural role within the company, should be avoided. This can be done by setting clear endpoints and goals for the project.

Example:
An interim compliance manager is hired to implement a new compliance framework within six months that complies with changing regulations in the financial sector. The project has clear objectives and milestones, such as delivering policy manuals and training staff. This prevents the tax authorities from classifying the assignment as ongoing work, as the project has a specific start and end date, focused on concrete results.

This type of defined project demonstrates that the interim compliance manager is an independent professional hired for a temporary assignment, not as a replacement for a permanent role within the organization.

3. Use rates above €33 (where possible)

From 2026, there will be a presumption of employment for Self-Employed Professionals earning less than €33 per hour. This means that a Self-Employed Professional with a lower rate is more likely to be considered an employee. While this is not the only criterion, it helps to keep rates above this threshold.

Example:
A client hiring a Self-Employed Professional for ESG consultancy at a rate of €95 per hour is less likely to have this relationship viewed as employment.

Biggest Risk for Employers

If the Dutch Tax Authorities determine that a hired freelancer should be considered an employee, this can lead to significant additional assessments for the employer. The employer is responsible for paying the employer’s share of social security contributions and payroll taxes up to the maximum threshold of €71,625 (2025).

Example:
At an hourly rate of €125 and a 40-hour work week for 44 weeks per year, the freelancer’s annual income would amount to €220,000. If the Tax Authorities rule that the freelancer should have been considered an employee, the employer may face an additional assessment for the employer’s share of social security contributions. This assessment is 27.65% on income up to the threshold of €71,625.

•  Employer’s share assessment: €71,625 x 27.65% = €19,798.31 (2025).

This example illustrates the significant financial risk that employers face if the independent status of a freelancer is not clearly established. By setting clear agreements and well-documented contracts, employers can greatly reduce this risk, protecting themselves from unexpected assessments and legal complications.

How to Maintain a Successful Collaboration

It is crucial for both Self-Employed Professionals and clients to adapt to the new rules and carefully consider the content of contracts, responsibilities, and the risk of false self-employment. Uniforce Professionals helps draft clear contracts and make transparent agreements regarding rates, responsibilities, and conditions between candidates and clients. This ensures transparency and prevents misunderstandings. We also offer guidance to minimize the risk of false self-employment and help comply with the relevant regulations, fostering a stable, compliant, and successful collaboration between candidates and clients.

Conclusion

Both Self-Employed Professionals and clients must work transparently and adhere to the new rules. Self-Employed Professionals need to demonstrate their independence by bearing commercial risks and actively acquiring new clients, while clients must draft clear contracts to correctly structure the collaboration. By following these steps, both parties can continue to work successfully within the tightened regulations starting in 2025.