As a client, do you hire self-employed workers? Then pay attention! As of 2025 something is going to change: the so-called enforcement moratorium will expire on January 1, 2025. What does this mean? You can read it here.

From January 1, 2025, the Tax Administration will enforce more stringently on false self-employment. It will also be possible for the Tax Office to immediately impose additional levies and corrections on both client and self-employed person if there is false self-employment. But why is the enforcement moratorium coming to an end? And after the abolition of the VAR and DBA, how did we get to this point? 

The DBA law

The Deregulation of Assessment of Employment Relationships Act (DBA) replaced the VAR and aims to address false self-employment and provide clarity about the employment relationship between client and contractor. Both parties are responsible for the tax consequences in case of employment. However, the DBA law did not bring the expected peace and clarity, leading to an enforcement moratorium. Previous cabinets have decided to replace the DBA law.

Receive instant advice

What was the Declaration of Employment Relationship (VAR) again?

The VAR, introduced in 2005, exempted clients from employer obligations when hiring self-employed workers. Due to concerns about false self-employment, the VAR was abolished in 2016 and replaced by the DBA law.

Why is the DBA Act so important?

The DBA Act prevents self-employed workers from actually working as employees without the rights and obligations of employees. As a client, you must be able to prove that the self-employed person works independently and is not under your direct management or supervision.

What does this mean for you as a client?

Model agreements: it is advisable to use a model agreement approved by the Tax Administration. This can help clarify the employment relationship.
Periodic evaluation: regularly evaluate the way of working with each other to ensure that it still meets the conditions of independence.
Proper assessment of the employment relationship: every assignment requires an assessment to determine whether an employment relationship exists. Therefore, look carefully at the facts and circumstances relevant in assessing the employment relationship. 
Responsibility: as the client, you are jointly responsible for establishing the employment relationship and actually acting on it.

Laws and regulations are constantly changing. Find out how this affects your external hiring. Our experts are ready for you - leave your details and we'll get back to you.

Questions about this? Please contact us.

Sem Overduin
Public Policy & Affairs Manager
Sem.Overduin@headfirst.nl

Oifik Youssefi
Public Affairs Officer
Oifik.Youssefi@headfirst.nl

Maaike van Driel
Head of Legal
Maaike.vanDriel@headfirst.group

Thomas ten Veldhuijs
Senior Legal Counsel
Thomas.tenVeldhuijs@headfirst.nl