As of 1 January 2025, the Dutch Tax Administration has resumed full enforcement of the rules concerning false self-employment, or schijnzelfstandigheid.

Companies using freelancers must determine whether the actual working relationship qualifies as genuine self-employment. The wording of the contract is not decisive: the authorities consider how the work is organised in practice.

Relevant factors include the level of supervision, integration into the organisation, commercial risk and whether the contractor can genuinely operate independently.

If a contractor is effectively working as an employee, the client may become liable for payroll taxes and social insurance contributions. Assessments can be imposed retroactively from 1 January 2025. During 2025, the Tax Administration will not generally impose penalties as part of the transitional “soft landing” approach.

Companies should review contractor arrangements and consider direct employment or an EOR structure where the practical relationship resembles employment.