Attention self-employed persons and clients!

End of enforcement moratorium

With the recent announcement that the enforcement moratorium will end on January 1, 2025, expired, both clients and self-employed persons are faced with new challenges and opportunities end of the enforcement moratorium means that the Tax and Customs Administration will again actively enforce bogus self-employment from 1 January 2025. Due to the enforcement moratorium of recent years, the Tax and Customs Administration has been reluctant to enforce the DBA Act, which was introduced in 2016 to tackle bogus self-employment. Bogus self-employment arises when work is formally carried out as a self-employed person, while the employment relationship is in fact an employment relationship. Consequences of bogus self-employment

False self-employment entails risks for both clients and contractors/self-employed persons. In the event of requalification of the employment relationship, both parties may be faced with additional assessments and fines from the Tax Authorities and/or the UWV and/or pension funds. A self-employed person who is classified as an employee can claim employee protection such as dismissal protection, the right to continued payment of wages in the event of illness and often pension accrual. With a limitation period of five years, the costs for clients can amount to tens of thousands of euros per year. Recent and expected developments

1. End of restraint: from 1 January 2025 the Tax Authorities will be active again

enforce all cases of bogus self-employment. This means that both clients and ZZP'ers must prepare for possible inspections, audits, company visits and other enforcement actions.

2. Stricter enforcement in high-risk sectors: the Tax and Customs Administration has announced that it will take stricter action in certain high-risk sectors, such as healthcare and construction, where bogus self-employment is more common and the risk of abuse is greater.

3. New legislation in the making: the government is working on new legislation that will replace the DBA Act. This legislation should provide clarity on the criteria that determine when someone is self-employed and when there is an employment relationship. This law is expected to come into effect in 2026, but the details are still being developed.

4. Recent case law: in various situations, judges (including the Supreme Court) have recently indicated which criteria are important to determine whether there is a case of false self-employment. These judges have also concluded in several cases that there was a case of false self-employment and that the ZZP'ers in question were/are therefore employed, with all the consequences that entails. What do these developments mean for ZZP'ers? With the expiry of the enforcement moratorium and the considerably greater chance of inspections and enforcement actions by the Tax Authorities, it is important for both clients and ZZP'ers to ensure that their working relationship meets the criteria for self-employment. On the one hand, this requires that agreements contain the correct legal provisions and, certainly on the other hand, are in line with the daily practice of carrying out the assignment. Tips for clients and contractors

- Stay informed: keep up to date with developments regarding the DBA Act and the

closely monitor new legislation on bogus self-employment.

- Check agreements: make sure that the agreements with ZZP'ers are legally correct and meet the requirements for independence. Check whether the agreements are also complied with in practice or whether changes need to be made.

- Seek advice: consider seeking legal and/or tax advice to ensure that working relationships comply with applicable regulations and to be prepared for the changes as of 2025. ZZP risk scan for clients

Clients must therefore take action now to properly map out their self-employed population.

Which self-employed persons are active (hired directly, via an intermediary or online platform)? What situations and agreements are there? What are the risks and what measures

should be taken to reduce those risks? Our ZZP risk scan helps clients to clearly identify the risks and then take the necessary actions:

1. Inventory: mapping all hired self-employed persons and the associated

contracts and agreements.

2. Analysis: a thorough analysis of the current situation.

3. Risk assessment: identifying potential risks of

false self-employment.

4. Risk mitigation advice: concrete recommendations to reduce risks and

to remain compliant with regulations. Conclusion

The expiration of the enforcement moratorium as of 1 January 2025 marks a new phase for clients who work with self-employed persons. Although this can cause uncertainty, it also offers the opportunity to strengthen and professionalise working relationships. With the right preparation and knowledge, clients can successfully navigate these changes and ensure stable collaborations with self-employed persons who are compliant. It is therefore important for clients to protect their organisation and ensure that current and future legislation is and will be complied with. In order to reduce the risks of bogus self-employment as much as possible, clients are wise to take action in the short term. This can be done by starting with our ZZP risk scan! Would you like more information about self-employed persons and bogus self-employment, the upcoming legislation, the

enforcement by the Tax Authorities, possible consequences of and fines for bogus self-employment, the agreements used or about our ZZP risk scan? Please feel free to contact us, we are happy to help you!