Get ready: take the scan and become ZZP-proof in 2025!

With the impending introduction of new rules for self-employed persons as of January 1, 2025, it is time to take action. What is to change, and how do you ensure that you are ready for the new year? We will briefly summarize everything for you.

What remains the same?

- The criteria for an employment contract – personal work, authority and remuneration –

remain unchanged.

- The Tax Authorities will continue to take action against malicious parties who deliberately engage in bogus self-employment create. What will change from 1 January 2025?

1. Clearer qualification criteria: case law has recently provided more clarity

about the differences between self-employed entrepreneurs and employees. These insights are now included in the Tax Authorities' working methods.

2. Active enforcement: the enforcement moratorium of the DBA Act is lifted. The Tax and Customs Administration will actively monitor bogus self-employment.

3. Retroactive effect: if bogus self-employment is established, the Tax Authorities can

From 2025 onwards, collect payroll tax, premiums and other social security contributions retroactively – back to a maximum of 1 January 2025. Important consequences of bogus self-employment

- Pension premiums: when a pension scheme is in place, employers and

employees are required to pay pension contributions and may even be required

to still pay the premiums up to 10 years back.

- Employment law protection: former self-employed persons can start working from requalification claim continued payment of wages in the event of illness, dismissal protection and other rights, possibly even retroactively from the start of their assignment.

- Consequences for the tax position of the self-employed person: consider corrections in the income tax and VAT, which means that the Tax Authorities can charge the former self-employed person can impose additional assessments. How do you limit risks?

Both clients and contractors need to review their working methods. This means:

- Clients: check every freelancer you have hired, both contractually agreements as daily practice.

- Contractors (self-employed): analyze all your current assignments and ensure that they meet the new requirements. How do you perform these checks?

WerqueNu offers a practical tool to assess possible bogus self-employment. The scan provides insight into risks and helps to take the right measures, such as changes in contracts or working methods. In some cases, a employment contract or cooperation via a secondment agency are required. Do not wait any longer!

Time is running out. Request the WerqueNu ZZP 2025 scan now at fabienne@werque.nu and make sure you are fully prepared for the new year. Make 2025 a success: Go ZZP-

proof!