The government must first restore trust before new campaigns can be effective
Public Affairs colleagues Sem Overduin and Oifik Youssefi of HeadFirst Group co-authored the book *De ZZPuzzel*, a factual analysis of the self-employed issue. The book was the result of numerous discussions with labor market experts from academia, politics, and civil society. Persistent misinformation, one-sided perceptions, a lack of political will, and the complexity of labor law make this issue a complicated puzzle. In this series of articles, the authors speak with stakeholders who contribute an additional piece to the puzzle.
Lex Tabak has been following the self-employed issue for years from multiple perspectives. As a healthcare professional and founder of ZZP-erindezorg.nl, he has been closely monitoring developments related to bogus self-employment, enforcement, and labor market policy for years. Through his articles, he has emerged as a widely read critic of both politicians and the government. According to Tabak, current enforcement efforts targeting bogus self-employment are also affecting large groups of bona fide self-employed individuals; the policy is missing the mark; and the new campaign“Zo kan zzp wél” will only be effective if the government first manages to restore the trust of clients. Oifik Youssefi sits down with him for a conversation.
In your opinion, to what extent is the self-employed worker file a puzzle?
“As far as I’m concerned, this isn’t a puzzle. A puzzle assumes that we’re all working together toward the same end result. I seriously doubt that. I don’t know if we’re on our way to a solution or if we’re dealing more with a playing field where various parties are hoping for a solution, while a number of influential parties continue to reason from a single premise: employment is the norm.”
There are groups surrounding self-employed individuals who have been demonstrating for years that, for many people, self-employment is all about autonomy, control over one’s work, and professional freedom. The studies are in, the arguments have been exchanged, and the pros and cons have been discussed at length. Yet in many respects, we are still at the same point as we were twenty years ago.
That is why I do not view the self-employed issue as a puzzle that is being solved collectively. Rather, I see it as a strange game of chess in which some parties hope for change, while others cling to existing principles. Committees such as Borstlap have outlined comprehensive perspectives on the labor market, but if you look at the policies surrounding self-employed workers and the labor market, what you see above all is a shift toward less flexibility and more permanent employment. A modern vision for the labor market is still lacking, even though workers have been indicating for decades that there is a need for more flexibility.”
Which puzzle piece would you like to add to The ZZPuzzle?
“To me, that’s governance. What do we do when a policy has demonstrable effects that we don’t want? When we talk about tackling bogus self-employment, that must be based on hard data and empirical evidence. If it turns out afterward that the wrong group is being disproportionately affected, something must be done about it—especially if warnings about what has now become reality were already issued at the outset of the policy.”
As far as I’m concerned, politicians should draw conclusions from this. Members of Parliament are constantly asking critical questions, but real answers are lacking. Yet the policy is allowed to continue. Systematically monitoring the effects of policies proves difficult in a political arena grappling with ever-shorter half-lives. On the other hand, you have a bureaucracy where people often spend more time working on a single issue. This can effectively create a power imbalance in which senior bureaucrats appear to have more influence over the direction of policy than politicians themselves.”
As a self-employed person, how much trust do you have in politics and the government in 2026?
“I’ve been searching for a long time for the right way to put this. I’m critical—I make no secret of that—but I also trust in people’s good intentions. However, when it comes to this issue, I no longer believe what the government says. I trust that civil servants wake up in the morning with good intentions, but I don’t believe that what we’re being told reflects their true motives.”
Many people treat this issue as if it were a ballroom dance in which different perspectives must come together harmoniously. I see it more as a judo match. There is a fierce struggle for position, power, and execution.
What strikes me, for example, is how quickly policy can shift when it comes to measures that negatively affect self-employed individuals, and how far off in the future legislation intended to help them seems to be. Take, for instance, the lightning-fast phase-out of the starter tax deduction. In contrast, the Self-Employed Persons Act must pass through numerous bureaucratic hurdles before it (perhaps) sees the light of day in 2028. The years-long phase-out of tax deductions or the inclusion of occupational disability insurance (AOV) for self-employed individuals in a pension agreement are other examples. The “Zo kan zzp wél” campaign took half a year to get off the ground after it was announced. I see this as evidence of an agenda different from the one presented to the self-employed sector.
Labor law scholar Niels van der Neut argued in 2025 that low trust in the government and politics can be a breeding ground for misinformation. Do you recognize that picture?
“I certainly recognize that, and Van der Neut cites a study by the Social and Cultural Planning Office (SCP)here. This also applies to the self-employed issue. The misinformation surrounding this issue may arise because there is no concrete legislation in place. So, indeed, all sorts of things are being said online about the self-employed issue, because it’s a matter of interpretation. But isn’t the government contributing to this? I’ve also noticed that the national government provides selective information—information that more and more people are seeing through and no longer trusting. Take the bill on Clarification of the Assessment of Employment Relationships and Legal Presumption (VBAR). It was heavily based on the link between integration and employee status, while case law emphasizes that all circumstances of the employment relationship must be taken into account. The Deliveroo ruling lists nine factors that must be considered in conjunction with one another. If you then focus on just one or two elements and present them as the absolute truth, you come dangerously close to spreading misinformation.
Or the website www.hetjuistecontract.nl, which has been cited countless times by ministers. The site still has incorrect information online along the lines of “embedding = employment.” Yet this has never been legally tenable. All of this is allowed to continue, and no one is stepping in. It does seem as though there’s some kind of hidden agenda behind it. That’s why I myself made the shift from misinformation to disinformation.
The bigger issue for me is how situations like this can arise in the first place and what the agenda regarding self-employed workers actually is. My impression is that government officials are deliberately seeking leeway where it does not legally exist. Politicians are then called upon by the industry to correct this. That takes a lot of time. In the meantime, many clients are opting out of hiring self-employed workers. Logically, this causes mistrust toward the government.”
To what extent do you perceive a trust issue among self-employed professionals?
“In my sector—healthcare—I see this very clearly. It’s also the sector with the highest proportion of self-employed workers. Through ZZP-erindezorg.nl, we speak with people every day who are struggling with this.”
Trust is being eroded in two ways. First, by ignoring the root of the problem: poor working conditions in permanent employment. For decades, healthcare professionals have been saying they want to see changes in the way they work, but to no avail. As a result, some have gone on to work as self-employed professionals, only to find themselves in a highly accusatory atmosphere. That does nothing to foster trust. Second, the marginalization of self-employed professionals in the public sphere is a thorn in the side. It’s as if self-employment in healthcare and education weren’t allowed to exist, and bogus self-employment were a given. For years, the healthcare sector has served as a testing ground for policies targeting the self-employed. The first model agreement was launched in 2015, and enforcement against bogus self-employment began in the healthcare sector as early as 2023. Based on the message that “integration = employment,” we have now spent years perpetuating a false narrative. Years of casting suspicion on self-employed workers in healthcare have severely undermined trust. Years of casting suspicion on self-employed workers in the healthcare sector have severely undermined trust.

You’ve been critical of the way the government is handling the self-employed issue. What is the crux of that criticism?
“Everyone knows that we need to take a fundamentally different approach to the labor market, but this is still being ignored. Self-employment is not the problem, but in a sense a symptom of a labor market that struggles to accommodate different forms of work.”
A fundamentally different approach to the labor market must also include a reform of social security; therefore, that is not a reason to leave the current system as it is. What is missing is a genuine agenda for the future of work. There is no new vision for an integrated labor market, but rather a hidden agenda to bring everything back to permanent contracts. The elimination of zero-hour contracts, making temporary agency work more expensive, and placing obstacles in the way of self-employed workers are signs of this. Ministries continue to treat the symptoms without addressing the underlying causes.”
The cabinet is committed to consistency; in its letter to Parliament dated April 9, it describes this as “no zigzag policy.” Do you think that brings more peace of mind?
“It’s a powerful political slogan, but instead of using flowery language, you could also quote an old Dutch saying: ‘Better to turn back halfway than to go astray completely.’ As far as I’m concerned, the approach to the self-employed issue in recent years has been very consistent and focused on curbing the growth of this form of employment. It’s certainly fine that Minister Aartsen is making it clear that she wants to pursue a new policy. But not just in the future. If the current policy on tackling bogus self-employment is demonstrably affecting bona fide independent entrepreneurs right now—and you acknowledge that—then you need to make adjustments if you say you support the self-employed. Here, too, I have confidence in the intentions, but I don’t believe that ‘no zigzag policy’ is the real reason for inaction.”
Why do you think the previous government campaign, “Self-Employed: Yes or No,” was ineffective?
“Because that campaign relied heavily on premises that were already under debate. The VBAR’s notion that ‘integration = employment’ was already legally tenuous when an entire website containing information on the subject was launched. Certain elements of the Deliveroo ruling were selectively cited, thereby exacerbating the uncertainty surrounding the classification of the work. The logical consequence is that the focus was primarily on what is not permitted in collaborations with self-employed workers, based on a partial representation of the legal reality. This did not foster a broad understanding of the subject matter, but rather led to confusion, fear, and uncertainty.”
The government is now launching the "This Is How Self-Employed People Can Succeed" campaign. Do you think it will be more effective?
“I’ve called the previous campaign a fear campaign before. Fear triggers very different psychological mechanisms than rational considerations. If you scare people first, you can’t just fix that with a new slogan. Especially not if you’ve been fueling that fear and uncertainty for years.”
“Besides, the name speaks volumes. After all, self-employment has always been an option. If something that was already possible now requires a separate campaign, why was the original one launched in the first place? I’m still curious about the real agenda.”
What is absolutely essential for this campaign?
“An acknowledgment that the previous communication was too one-sided and misled clients. A mea culpa. If you don’t do that and just use different wording, people will continue to relate to the old image. Self-reflection is essential if the government wants to be credible. As far as I’m concerned, the government must first restore trust before a campaign like this can have any effect.”
What is your take on the proposed Self-Employed Persons Act?
“I think it’s a positive development that this may provide self-employed individuals with greater legal protection. At the same time, I see a pattern. As I said: measures that restrict self-employed individuals are implemented quickly, while measures intended to provide clarity take a long time.”
"In the meantime, the self-employed have to figure out for themselves how to get by. That creates unnecessary uncertainty."
In your opinion, what is the biggest mistake the government has made in recent years regarding self-employed workers?
“In the past, enforcement against bogus self-employment was linked to new legislation. Providing greater legal clarity was supposed to go hand in hand with enforcement. The idea was: first, more clarity on the rules; then, stricter enforcement. That promised clarity never materialized, but enforcement remained in place. There is still no new law that provides substantially more guidance in practice, while enforcement is now in full swing. Here, too, measures that hinder self-employment are being implemented right away, while those that support it are being pushed aside.”
The government frames this by stating that it is necessary to let the market readjust to a reality in which clients do not have carte blanche to work with self-employed individuals and in which the Tax Authority can actually take action. I understand that in and of itself, but you cannot adjust to a reality that is vague and uncertain. If you deviate from the original promise—first providing more clarity and then enforcing the rules—you actually create uncertainty.
"Many clients and self-employed individuals feel they are facing risks, while the fundamental questions they have been grappling with for years still haven’t been definitively answered. This only reinforces uncertainty in the market, when restoring confidence should actually be a key objective."
"As a government and as policymakers, you have to ask yourselves how you want to be perceived by nearly 1.3 million self-employed workers. That conversation isn't happening enough."
Suppose Minister Aartsen were sitting across from you tomorrow. What advice would you give him?
“As a minister, carry out what you stood for as a member of parliament. The unrest in 2026 is the same unrest that the VVD was concerned about in 2016. The arguments haven’t changed. Alleviate the fear surrounding temporary hiring. Under current legislation, this is only possible if this approach is discontinued, especially since it has been communicated so poorly. Enact legislation as soon as possible to provide greater clarity. And as far as I’m concerned: suspend enforcement until the promised clarity is actually in place.”
HeadFirst Group retains Gold EcoVadis rating and rises to top 3% worldwide
At HeadFirst Group, we believe that sustainability is not a trend, but a responsibility. Not only towards our clients and professionals, but also towards the world around us. Thanks to our structural ESG policy and concrete actions, we have retained our Gold EcoVadis rating and our score has even risen to 81 points this year. This puts us among the top 3% of companies worldwide.
EcoVadis, the global standard for sustainability assessments, applied stricter criteria this year. As a result, many companies saw their scores drop. Not us. On the contrary: our score rose from 74 to 81 points. This result shows that our ESG policy is not only solid, but also future-proof.
What is behind that score?
We score highly on the Environment theme: with 90 out of 100 points, we are the leader in carbon management. This is no coincidence: we have ambitious CO₂ reduction targets and a concrete action plan, ranging from energy audits to the reuse of IT hardware and the purchase of green electricity. We report transparently, including Scope 1, 2, and 3 emissions, and have our figures verified externally. Measurable impact, not empty promises.
We also demonstrate our values in the area of social responsibility. We are a Great Place to Work, invest in diversity and well-being, and offer fair opportunities for everyone. Governance is firmly established, with clear frameworks for ethics, information security, and responsible supply chain management. Supported by international quality and safety standards. Our next challenge lies in our supply chain: further embedding sustainable procurement. The foundations have been laid, now we are going to take it to the next level.

B Corp certification
Earlier this year, we also became a B Corp, a milestone that confirms that our commitment to people, the environment, and transparency is deeply embedded in our organization. While EcoVadis measures our performance on four ESG themes, B Lab assesses organizations holistically on their overall social impact. The assessment is rigorous: organizations are extensively evaluated in five areas (governance, employees, environment, customers, and community) and must score at least 80 points in the B Impact Assessment. We succeeded. In fact, our certification shows that we are structurally working to make a positive impact and take responsibility for all stakeholders. For us, B Corp status is not an end goal, but an obligation to continue to improve.
Sustainability as a guiding principle
At HeadFirst Group, sustainability is not a separate project, but the common thread running through our strategy. We work with recognized standards and certifications, monitor our carbon footprint, and actively involve our suppliers in our sustainability goals. In this way, we build sustainable value for today and tomorrow.
And why are we doing this? Because we believe that a fair labor market, transparency, and a healthy planet go hand in hand. With our improved EcoVadis score and B Corp status, we are setting a course for a future in which sustainable choices and social responsibility are a matter of course. We invite everyone to join us.

Do you have questions about this post? Feel free to contact us through one of our colleagues.
Natasja Spooren-Wassenaar
Manager Communications
natasja.spooren-wassenaar@headfirst.nl
Thomas ten Veldhuijs
Senior Legal Counsel
thomas.tenVeldhuijs@headfirst.nl
Gemma Keijzer
Head of Quality & Compliance
gemma.Keijzer@headfirst.nl
Skip Saegaert
SROI Coordinator
skip.Saegaert@headfirst.nl
HR-tech service provider HeadFirst Group is B Corp certified
This achievement demonstrates the company's commitment to sustainability, social responsibility and ethical entrepreneurship. HeadFirst Group joins a global network of companies committed to creating both economic and social value.
A new milestone in sustainable business
The B Corp Certification is awarded to companies that meet high standards of social and environmental impact, transparency and responsible governance. It recognizes companies that set the bar high in their social and environmental impact. This certification aligns with HeadFirst Group's sustainability strategy, which focuses on creating a positive impact on people, society and the environment.
After achieving silver and gold EcoVadis ratings, the B Corp Certification marks another step in HeadFirst Group's commitment to responsible business practices. Marion Van Happen, CEO at HeadFirst Group, said, "This is not only a milestone for us, but also proof that corporate social responsibility is essential for growth and innovation in the HR tech sector. We are proud to be pioneers in the sector."

Sustainability as a core business value
Sustainability is a structural principle within HeadFirst Group's strategy. The company is committed to an inclusive labor market, promotes fair working relationships and actively works to reduce its carbon footprint. Over the past three years, HeadFirst Group has reduced its carbon emissions by 30 percent and the HR-tech service provider aims to achieve a further 50 percent reduction by 2025. In addition, the company has engaged 98 percent of its suppliers in sustainable procurement practices, demonstrating that sustainability is deeply rooted in its operations.
Van Happen adds, "We believe that sustainable growth is not only about economic profit, but also about improving the world around us. By reducing our carbon footprint and making our supply chain more sustainable, we are taking responsibility for the impact we have on our planet."
Excellent B Impact Score and a sustainable future
HeadFirst Group achieved a B Impact Score of 90.3 out of the maximum 200 points achievable in the B Impact Assessment. A minimum of 80 points is required for a company to become a B Corp. This score is achieved through performance in several areas, including governance, employees, environment, customers and community. With the certification, HeadFirst Group joins about 500 B Corps in the Benelux, such as Bugaboo, Rituals, Tony Chocolonely and Triodos Bank.
B Corp Certification is not an end point, but a continuous process of improvement. Certified companies must review their social and environmental impact every three years to remain B Corp. Van Happen concludes, "For the coming years, we have a clear ambition: to make our procurement policy more sustainable and to increase our social involvement. One way we do this is by actively supporting local communities, for example through volunteer work. We remain committed to a more sustainable future and take responsibility in this by working together with customers, partners and other stakeholders to accelerate sustainable change for society."

Do you have questions about this post? Feel free to contact us through one of our colleagues.
Natasja Spooren-Wassenaar
Manager Communications
natasja.spooren-wassenaar@headfirst.nl
Thomas ten Veldhuijs
Senior Legal Counsel
thomas.tenVeldhuijs@headfirst.nl
Gemma Keijzer
Head of Quality & Compliance
gemma.Keijzer@headfirst.nl
Skip Saegaert
SROI Coordinator
skip.Saegaert@headfirst.nl
Hourly rates for self-employed and seconded workers continue to lag behind collective bargaining wages in 2024
Expected rate increase in 2025 maximum 1.5 percent
The hourly rates of flexible workers, self-employed workers and professionals employed by secondment agencies, rose an average of 3.6 percent in 2024 compared to 2023. This increase lags behind average collective bargaining wage increases and rate increases for (practically skilled) self-employed workers. A limited rate increase is expected for 2025, between 1 and 1.5 percent. This is according to the latest Talent Monitor from labor market data specialist Intelligence Group and HR-tech service provider HeadFirst Group.
Rate development lags behind CAO wages
According to CBS figures, the average wage increase in collective bargaining agreements in 2024 was 6.6 percent, significantly higher than the 3.6 percent rate increase for highly skilled self-employed and seconded workers. The rate increase of (practically skilled) self-employed workers also came out higher at 6.5 percent. The average hourly rate of a highly skilled self-employed worker is currently €99.65. Top formBottom form
"The slight increase in hourly rates in 2024 can be explained by shrinking demand and increased supply of self-employed workers, falling inflation and the effects of the (announcement) of enforcement on the DBA law" says Geert-Jan Waasdorp, director and founder of Intelligence Group. "Because the labor market is expected to become slightly less scarce in 2025, we expect moderate growth in average rates of 1 to 1.5 percent. Due to union demands, the differences in increases between salaried and self-employed workers will increase further in 2025."
Demand for flexible talent unabatedly high
Waasdorp notes that despite a slight slowdown in growth in the labor market and a decrease in the number of open vacancies, the scarcity of flexible workers continues. "On average, self-employed people are approached 16 times a year for a new assignment, which illustrates how high the demand for flexible talent remains," Waasdorp said.
Marion van Happen, CEO of HeadFirst Group, adds: "The labor market remains tight and therefore talent is still in control. Despite the ongoing discussion and enforcement around the DBA law, the choice for self-employment remains popular. Zzp'ers choose their own path, driven by freedom and flexibility. Companies that want to attract highly skilled professionals must adapt to the reality of a flexible labor market and develop strategies to retain both permanent and flexible talent."
More insights into professionals' rate trends over 2024 and into 2025? Download the Talent Monitor at headfirst.group.
Rate development professionals 2025
Rate development professionals 2025
The Talent Monitor provides an in-depth analysis of trends and developments in the market for independent professionals and secondees. This report examines the impact of legislation, labor market movements and the scarcity of highly skilled self-employed professionals, with insights on rates, supply and demand, and expectations for 2025.
Hourly rates for self-employed and seconded workers continue to lag behind collective bargaining wages in 2024
The hourly rates of flexible workers, self-employed workers and professionals employed by secondment agencies, rose an average of 3.6 percent in 2024 compared to 2023. This increase lags behind average collective bargaining wage increases and rate increases for (practically skilled) self-employed workers. A limited rate increase is expected for 2025, between 1 and 1.5 percent. This is according to the latest Talent Monitor from labor market data specialist Intelligence Group and HR-tech service provider HeadFirst Group.

What to expect:
- Detailed analyses of labor market trends and rate changes.
- In-depth insights into the impact of legislation (such as the DBA Act) on the zzp market.
- Forecasts for the labor market in 2025, including forecasts for rates and the employment situation.
Summary of key findings:
- The number of self-employed workers rises slightly to nearly 1.1 million, with labor market activity increasing.
- Fees for independent professionals lag behind inflation and wage increases, with a projected increase between 0.5% and 1% in 2025.
- The demand for self-employed workers remains high, but the flexibility and choices of workers, especially self-employed workers, are determining trends.
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Other reports...
Talent Monitor: The convergence of fixed and flex
We compile quarterly - based on recruitment data from...
Talent Monitor: Fixed is getting more mobile and flex is getting more sustainable
We compile quarterly - based on recruitment data from...
Talent Monitor: Rate development professionals 2023
We compile quarterly - based on recruitment data from...
Cabinet goal unachievable: no 1 million ICT workers by 2030
While the government is aiming for one million ICT workers in the Netherlands by 2030, new research by labor market data specialist Intelligence Group and HR-tech service provider HeadFirst Group suggests that this goal is far out of reach. Even in a scenario of explosive growth, the Netherlands would have a maximum of 862,000 ICT workers by 2030. In more likely scenarios, the number is much lower still: between 628,000 and 783,000. Marion van Happen, CEO at HeadFirst Group nuances, "We don't have to meet the set target because AI can take over certain roles of ICT workers."
Stagnating growth of ICT workers
The latest figures from the Talent Monitor show that the ICT labor force in the Netherlands will number approximately 583,000 by the third quarter of 2024. This represents 6 percent of the total employed labor force. For the development of the ICT labor force until 2030, the report outlines four possible future scenarios. The most optimistic case involves explosive growth, with the number of ICT workers increasing exponentially to 8.2 percent of the labor force, or 862,000 people. A more realistic prospect is linear growth to 783,000 ICT professionals (7.4 percent). Under a scenario of stabilization, the number of ICT professionals grows slightly to 628,000. Even a scenario of contraction to 452,000 ICT professionals (4.3 percent) is considered realistic by the researchers.
Geert-Jan Waasdorp, director and founder of Intelligence Group, explains, "Since 2022, the growth in the number of ICT workers has virtually come to a halt, and towards 2030 stabilization seems most likely. This is partly due to a structural tightness in the labor market, which makes it difficult to retrain lateral entrants to meet the growing demand. In addition, other sectors such as healthcare, education and engineering have competitive demand for workers."
Can AI mitigate the consequences?
The stagnant growth in the number of IT workers could have major negative consequences for the digital transition in the Netherlands, and thus for labor productivity. Artificial intelligence (AI) may offer relief. Large companies such as Google and Amazon point out that an increasing portion of their software development is being filled by AI. Marion van Happen, CEO at HeadFirst Group, says: "If the AI trend continues - and that expectation is real - the demand for developers in particular will eventually change. In the Netherlands, AI adoption will be gradual, limiting the impact on the demand for ICT professionals until 2025. This does mean that we do not need to reach the goal of 1 million ICT professionals in 2030 to successfully realize the digital transition. At the same time, it remains necessary to encourage as much growth in the ICT workforce as possible, because AI cannot completely replace the demand for ICT workers."
The full report is available for download at headfirst.group.
Talent Monitor | ICT labor market in figures 2024 - 2025
ICT labor market in figures 2024 - 2025
Since the 1990s, ICT professionals have been at the forefront of the labor market. From introducing work-life balance to pioneering online platforms such as LinkedIn, ICT professionals have always been at the forefront of labor market innovations. Now the sector is in a critical transition phase that could affect not only the ICT market itself, but the broader labor market. Find out what this means for employers, employees and (self-employed) ICT professionals.
Cabinet goal unachievable: no 1 million ICT workers by 2030
While the government is aiming for one million ICT workers in the Netherlands by 2030, new research by labor market data specialist Intelligence Group and HR-tech service provider HeadFirst Group suggests that this goal is far out of reach. Even in a scenario of explosive growth, the Netherlands would have a maximum of 862,000 ICT workers by 2030. In more likely scenarios, the number is much lower still: between 628,000 and 783,000. Marion van Happen, CEO at HeadFirst Group nuances, "We don't have to meet the set target because AI can take over certain roles of ICT workers."

What will you learn from this report?
In this detailed Talent Monitor, we chart current trends in the ICT labor market:
- How the long-term growth in the number of ICT workers is slowing down and the role of AI in this change.
- The high employment rate of ICT workers, both salaried and self-employed.
- Declining Demand: The declining demand for ICT workers and how this affects recruitment strategies.
- What employers are doing differently now to attract ICT workers, including the impact of the DBA law.
- How specific ICT skills are key to both the current and future job market.
- What rising rates mean for freelancers in the industry.
- As AI and globalization change norms, what can we expect from industry dynamics?
Partner

Download Talent Monitor
By downloading the Talent Monitor, you agree that your data will be shared with co-initiator Intelligence Group.
Other reports...
Talent Monitor: The convergence of fixed and flex
We compile quarterly - based on recruitment data from...
Talent Monitor: Fixed is getting more mobile and flex is getting more sustainable
We compile quarterly - based on recruitment data from...
Talent Monitor: Rate development professionals 2023
We compile quarterly - based on recruitment data from...
Successful fourth edition of the Labor Market Gateway
On Tuesday, October 15, members of parliament, journalists, civil servants and experts gathered again in Nieuwspoort for the fourth edition of the Labor Market Gate. This time the topic on the agenda was 'the connection between education and the labor market'. Although the subject is of great importance to employers and educational institutions, it is not yet high on the political agenda. All the more reason to exchange views with all stakeholders.
Lifelong development
"We really need to accelerate on the Lifelong Development dossier," stated ROC Mondriaan board chairman Hans Schutte. Led by Hans Biesheuvel, former chairman of ONL for Entrepreneurs, Schutte entered into a conversation with Maurice Limmen, chairman of the Association of Universities of Applied Sciences. Two gentlemen with a clear vision on the issue and a rich career in the field of education. Limmen came with strong words towards the cabinet: "I call the education plans from the coalition agreement worrying. What strikes me is a lack of notion of retraining and upskilling from one sector to another, a vision on this is completely lacking."
Especially in professions where labor is in high demand - such as engineering, healthcare and ICT - it appears that there are too few qualified people to meet this demand. This problem is exacerbated by technological change and an aging workforce. All in all, this is putting increasing pressure on these sectors.

Educational institutions come along with difficulty
Long-term study penalty and labor shortages

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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
Central government launches public campaign to tackle false self-employment
As of Jan. 1, 2025, the Tax Administration's enforcement moratorium will expire. From then on, companies and organizations that hire self-employed workers when in fact they are employed risk an additional tax assessment or fine. As part of the lifting of the enforcement moratorium, the Ministry of Social Affairs and Employment has launched a public campaign. The campaign is aimed at clarifying the rules around labor relations, with the goal of helping clients and contractors understand when someone is self-employed and when employment is involved.
Central to the campaign is a new website, on which clients and self-employed people can find information and tools. An important part of this is the so-called "choice tool." This tool consists of ten questions that help self-employed people determine whether they are actually working on an assignment as a self-employed person or whether there are still many elements that belong to employment. The selection tool, however, does not give a binding judgment and offers advice to start a conversation about the right contract. The website also lists 10 characteristics that indicate self-employment and 10 that fit with being an employee. For example, it looks at whether a self-employed person bears commercial risk, makes their own investments and decides how the work is done. Characteristics of salaried employment include structural work within an organization, fixed working hours and a commitment to effort. What is important here is that no single characteristic is decisive; all factors must be considered in conjunction, which sometimes makes the assessment complex.
The website does not provide any new insights. The examples of ten concrete situations being worked out were already found in the Explanatory Memorandum of the draft law Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermonden (VBAR). Furthermore, the webpage refers to the web module, but this web module does not take into account the viewpoints and elements from the Deliveroo judgment. In response to the public campaign and the website, MP Thierry Aartsen (VVD) asked written questions to the ministers Van Hijum and Idsinga.
We advise and support our clients and independent professionals on the basis of a framework based on the viewpoints and elements arising from the Deliveroo judgment. In consultation with both parties, we look for an appropriate solution, which may differ per situation. If you would like to know more about this, please contact us.

DGA construction not a solution to false self-employment
With the lifting of the enforcement moratorium on Jan. 1, 2025, many self-employed workers have questions, "Can I continue my current assignment? Can I continue to work for the same client(s)?" With changing legislation and misleading information in the media, there is much confusion, especially about how to avoid "false self-employed" status. An often mentioned solution is to set up a limited liability company and appoint yourself as a DGA, but this is a misconception. In this article, we explain the real situation.
Other rates
The tax authorities do not recognize the term 'zzp'; for tax purposes, a self-employed person without staff is seen as a sole proprietorship or a private limited company (bv). The report 'Grip op het zzp-dossier', conducted by knowledge platform ZiPconomy on behalf of HeadFirst Group and ONL voor Ondernemers, shows that in 2023 one in ten zzp'ers had a bv, while nine in ten had a sole proprietorship. With a sole proprietorship, the entrepreneur is personally liable for debts of the company.
With a PLC, this liability basically remains with the PLC itself and not with the directors or shareholders. Setting up a PLC can also have tax advantages, because different tax rates apply. Whereas with a sole proprietorship you pay income tax in box 1, with a PLC you pay tax in box 2. It is agreed, however, that these tax benefits only become relevant at a minimum annual profit of €100,000 to €200,000.

Mock security
Professionals and consultants regularly advise self-employed people on social media to set up a private limited company and appoint themselves as director and major shareholder. This would protect them from the risks of false self-employment. However, the Inland Revenue assesses the nature of the employment relationship, regardless of the legal form.
Practice rather than legal form
The fact that a person works through a private limited company does not automatically mean that there can be no false self-employment. It ultimately revolves around the "facts and circumstances in the performance of the work. The practical situation is leading, making it important to actually behave as an independent contractor.
The Deliveroo ruling
In the Deliveroo ruling, the Supreme Court listed ten important points for determining whether there is a true employment contract. These must always be considered in conjunction; there is no fixed order or point that outweighs the others. What matters is the overall picture of all the facts and circumstances. Together, they give a good picture of the working relationship and determine whether an employment contract exists.
At HeadFirst Group we advise and support our clients and independent professionals on the basis of a framework based on the points of the Deliveroo judgment. In consultation with both parties, we look for an appropriate solution, which can differ per situation.
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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

















