What is the current status of enforcement against bogus self-employment?

As of January 1, 2025, the Tax Authorities will begin full enforcement of bogus self-employment. This means that companies and organizations that hire self-employed people

for work that should actually be performed as an employee, may be faced with additional assessments and fines. Soft landing: 2025 is a transition year without fines

To give companies the opportunity to adapt their business operations, the Tax authorities have introduced a transitional period for 2025: if no fines will be imposed for bogus self-employment. Additional assessments for However, payroll tax, social security contributions and pension contributions will be imposed. From 2026, fines for violations will also be introduced employers who do not comply with the rules. Tax and Customs Administration approach

The Tax Authorities are using a risk-based approach and will, as things stand now, in any case, check in the following sectors, among others: healthcare, education, construction, security and seasonal work. Enforcement will initially take place by means of company visits and audits. Extension of model agreements

All existing model agreements approved by the Tax Authorities, have been automatically extended until December 31, 2029. This offers both clients and contractors more certainty in designing their employment relations. However, it is essential that the actual implementation of the activities correspond to the agreements in the model agreement,

as the Tax Authorities will monitor this. Consequences for clients and contractors/self-employed persons

The enforcement has direct implications for both clients and contractors. Clients must submit their contracts of assignment and their to evaluate working arrangements to ensure they meet the criteria for independence. They must also ensure that in practice work is carried out as agreed in the contract of assignment. Self-employed persons must be aware of the risks of losing tax benefits, such as the self-employed persons' deduction, if they

are actually considered an employee. It is therefore advisable to thoroughly assess the current employment relationships and where necessary to adapt to meet legal requirements. Recommendations

Clients and contractors/self-employed persons are therefore wise to to thoroughly assess the employment relationship and, where necessary, adjust it to meet the legal requirements. This can be done by: - Evaluating employment relationships: analyze whether the collaboration with self employed persons meets the requirements meets the criteria for independence.

- Providing information and consultation with the self-employed person: inform the self-employed persons involved about the outcome of the evaluation and its implications. Provide good numerical insight for the client and contractor/self-employed person of the current situation, of the possible risks and of the alternatives. Then decide whether continuation as self-employed person is possible and desirable.

- Consider another form of employment relationship: can the employment relationship be continued? Based on a contract of assignment (possibly with amended terms)

agreements) or is it better to enter into an employment contract?

- Use model agreements: use the model agreements provided by the Tax Authorities

approved model agreements and ensure proper compliance in the practice.

- Adapt internal processes: adjust administrative, contractual and work procedures to comply with the new enforcement guidelines. And inform involved employees and hired ZZP'ers about this. Do the ZZP 2025 scan

By proactively taking these steps, the risk for both client as contractor/self-employed person as much as possible limited and therefore also the risk of requalification of the contract of assignment to employment contract. Werque.nu can help with the evaluation of employment relationships and the design

alternatives. We use a practical ZZP scan for this. Contact us for the ZZP scan and for further advice and support.