Looking back at the 2024 zzp dossier: VVD MP Thierry Aartsen on "giving people the freedom to arrange their working lives themselves."
With enormous enthusiasm, VVD Member of Parliament Thierry Aartsen has gorged himself on the zzp-dossier over the past year, and with good reason: for him, too, as a politician, the end of the enforcement moratorium as of January 1, 2025 and the criticism of the Council of State on the bill Verduidelijking Beoordeling Arbeidsrelatie (VBAR), among others, means that the labor market is moving at a new crossroads. According to him, it is therefore really time to start a fundamental discussion about the labor market and the position of self-employed workers in that labor market. In conversation with Oifik Youssefi, of the public affairs team at HeadFirst Group, Aartsen shares his views on the freedom for workers to make their own choices, the importance of political renewal and the future of the Dutch labor market.
Your political contribution is very well received by many a zzp'end. Are you the savior of zzp'end Holland?
These are very big words, but I am very committed to them. I always say: I'm in politics to build a bridge between entrepreneurs and politics. It is badly needed, because political The Hague often looks at the world differently than how it actually is. There are now more than 1.5 million self-employed people who want to decide for themselves how, what, where, when and why they do certain work. They want to organize their own working lives. What I see is The Hague trying to put this group of working people into a mold they don't want to be in. Don't get me wrong: I am against forced self-employment, but I am equally against forced employment.
To what extent does this issue characterize you as a member of the Chamber?
I am a liberal. Give people room to arrange their working lives themselves. To me it is important that we get this right for this group of people who also just pay taxes and work very hard. In addition, this group needs good political representation, and I notice that the discussion is quite misconstrued about zzp'ers. Critics often say that the self-employed are eroding the social system. By the way, you can have a good discussion about that with each other. But if that were true, which I doubt, then you should regulate that properly and not question the freedom of movement and starting motives of the self-employed. For my part, I am trying to contribute a little to the discussion by clearly representing the position of the self-employed and putting their concerns in the spotlight in The Hague.
Politically, things got especially interesting starting in the summer, but how do you look back on the past year with regard to the zzp dossier?
It was a year of progress, but not without struggle. Indeed, before the summer, it was really quiet before the storm. As time passed, I caught more and more noises from zzp'ers about the expiration of the enforcement moratorium on January 1, 2025. Then, a week before the summer recess, I took the initiative to organize a roundtable discussion in the House of Representatives on this subject. After this roundtable discussion, on Thursday, September 5, things really broke loose and all my channels exploded with even more concerns and reactions from zzp'ers and clients. It is good that the zzp dossier is now more prominent on the political agenda. At the same time, we are really still in the early stages of our struggle: making sure that enforcement goes well by January 1, 2025. The fundamental discussion - that people are allowed to decide for themselves how they want to work - we are not yet conducting enough. That's the next step, as far as I'm concerned. And if we are going to have that discussion with each other, then of course the question of how we are going to organize this properly with each other, looking at taxation and the social security system, is also important.
You argued in one of your motions in September for a "soft landing" when the enforcement moratorium expires. What do you think that means?
Most importantly, the Tax Administration is going to enforce in a risk-oriented manner. This means focusing on obvious abuses such as forced self-employment and constructions with migrant workers working for low hourly rates. It is therefore also important that the Tax and Customs Administration and the Labor Inspectorate work together effectively. Furthermore, in the motion I also called for warnings to remain in place, and model agreements also remain effective. Those warnings are crucial to restore peace of mind among clients. Should an audit take place, you still have the chance to correct it neatly and adjust the situation. The model agreements also offer a certain amount of clarity after all, if you stick to them, of course. This will hopefully contribute to a soft landing. Finally, I must also be honest: for the past few years the VVD has been in government, and we also failed to fundamentally address this problem. Hence we are standing here now. While it is still possible, I want to make adjustments where possible. Not directly from 0 to 100.
In the responses you get from zzp'ers and clients, they will no doubt express concerns about enforcement on false self-employment, but what do you yourself expect the impact of enforcement in 2025 to have on the market?
I am optimistic. I think - and above all, I hope - that it will not be too bad. Working with the self-employed can and should be just fine. But I see the concerns growing more and more in the run-up to Jan. 1, 2025. So my appeal to clients is: keep your cool, stay calm and don't force people into salaried employment en masse (in short order). Don't use the lifting of the moratorium as an excuse to panic. Look at what can be done, arrange a job description neatly and in such a way that you can just keep working with self-employed people. Stick to the agreements you make with each other. I especially hope that we can keep that calm.
The Council of State has strongly criticized the VBAR and the More Secure Flexible Workers Act. In addition, the WTTA (admission system) and compulsory disability insurance for the self-employed have been postponed. Isn't the labor market package at risk?
Yes, absolutely. There is a huge lack of innovation, and that is precisely what is desperately needed. We have to fundamentally rethink the position of the self-employed and our labor market as a whole. We have to admit that flex has gone too far in some places. But fixed is also very much fixed, and we need to discuss that too. So about flex and permanent. The outline agreement mentions two laws: the WTTA and the VBAR. The VVD supports the WTTA. The outline agreement does state that 'the cabinet is free to continue with the VBAR'. That is different from going ahead and agreeing to it blindly. I, as the VVD, am highly critical of that VBAR. And not only the VVD, but many industry associations, zzp organizations and scientists with me. That is why I also asked the cabinet: consider splitting the law, then you can already start working on the legal presumption based on an hourly rate for the basis of the labor market. And compulsory disability insurance is just enormously complicated. As the VVD, we think the opt-out is very important. Without that opt-out, a compulsory regulation cannot come about as far as we are concerned. But we have to look beyond that. It is time for a modern approach that really supports the self-employed, without forcing them into a straitjacket.
In an earlier debate, you mentioned Belgium as an example. What specifically would you like to adopt?
The Belgian social system offers a better balance between freedom and responsibility. In Belgium, the entrepreneurship of the individual is also more central. Here in the Netherlands, when it comes to the self-employed, we get too bogged down in discussions about taxation and false self-employment, when we should be thinking much more fundamentally about the position of the self-employed, including the protection and responsibilities that arise from it. In Belgium you have more space and freedom to choose for yourself and the working relationship between self-employed and client is more clearly defined. At the same time, they take extra measures for sectors with low hourly rates and where the risk of vulnerable entrepreneurship is greater. I find these additional sectoral criteria logical and it prevents abuse.
In general, what do you think could be better in the Netherlands in terms of dealing with self-employed people?
The core is recognizing that there is a huge growing group of Dutch people who want freedom, who want to determine for themselves how they organize their working lives. We still try to deny that now by always referring to the labor law from 1907. In addition, we need to adapt our tax and social security system here to self-employment. If the argument is that the self-employed do not contribute enough to social security, say so honestly and have a discussion about it, but do not deprive them of their individual freedom to do business. The focus should also be on a separate legal form for the self-employed, something we have not yet seriously considered here. That way you can draw a clear dividing line between employees and the self-employed, without restricting them unnecessarily in how they organize their work. That is the innovation I see before me: clarity, freedom and a modern social system that fits the current labor market and is therefore also ready for the future.
What was your highlight this year?
The cabinet finally began to move toward a soft landing, and the House supported it. I was really happy about that, though.
And the low point?
The concerns of self-employed people I receive daily in my mailbox. That touches me very much. People who work hard and are now losing assignments because organizations no longer dare to take them on. That does strike me as a low point.
What are you looking forward to in 2025?
A fundamental discussion about how we deal with the self-employed. In recent years, politicians have not sufficiently succeeded in answering the question of how we want to deal with the self-employed in the labor market. We have left that question unanswered. We need to have a serious conversation about a contract-independent system. That is a nice dot on the horizon and an important goal for me. And finally, I look forward specifically to January 21. Then we as VVD will organize a townhall session on the future of the self-employed, together with our political leader Dilan Yeşilgöz. I think it would be great to talk to a large group of self-employed people about how they envision their future.
*This interview is part of a series, in which in recent weeks the Public Affairs team has interviewed several experts closely involved in issues surrounding the self-employed and the labor market. The series consists of six interviews, which will be published in the coming weeks.
Request a free consultation
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
Enforce without enforcement moratorium: plans for 2025 are known
On December 18, the Inland Revenue released the 'Enforcement Plan Labor Relations Tranche 2025.' published. This plan focuses on the lifting of the enforcement moratorium as of January 1, 2025. No misdemeanor and default fines will be issued in 2025, but additional assessments and corrections to payroll tax and social security contributions may be made. It will also remain possible for the Inland Revenue to first issue a warning, to remind the client to pay attention to the qualification of the employment relationship and the possible risks of false self-employment. Incidentally, the warning is not an official instrument, as the designation was.
As of Jan. 1, 2025, the enforcement moratorium will be lifted. This means that clients may face immediate consequences in the event of incorrect qualification of employment relationships. The Tax Authority outlines in the Enforcement Plan how this transition will take place, in order to prevent unrest and promote compliance with rules. The focus is on a balanced approach, combating false self-employment without unnecessarily restricting the freedom of workers.
Phasing out model agreements
In their Enforcement Plan, the Internal Revenue Service has indicated their intention to carefully manage this transition. A central pillar of the strategy is the phase-in model, which limits corrective action before 2025 to cases of malicious intent. At the same time, the Tax Administration remains committed to cooperation with the market. Industry associations and tax service providers are involved in raising awareness and providing support to hiring organizations and self-employed persons. However, the responsibility for correct qualification of labor relations lies primarily with the parties involved themselves.
Another important aspect in the Tax Administration's plan is the phasing out of model agreements. As of September 6, 2024, no new applications or renewals of model agreements will be considered. Existing agreements will be subject to a transition period until the end of 2029. The emphasis will shift to tax control within legal frameworks and practical tools such as the web module.
Pre-consultation remains possible
Finally, the Tax Administration expects more requests for pre-consultation in the coming period. The Tax Administration has concluded that pre-consultation can be an important service tool. To handle this flow as well as possible, the requests must meet the set conditions and the request must also be complete. On the request for preliminary consultation and the pre-consultation checklist clearly indicate the minimum information required to successfully submit a request. The checklist explicitly states that our opinion, based on the facts and circumstances described, only provides certainty if the actual execution of the work also matches exactly what has been described. Pre-consultation gives only conditional (and therefore not absolute) certainty.
The ultimate goal is to fully integrate enforcement into the Tax Administration's regular supervision starting in 2026. If you have any questions about the Enforcement Plan or its further implications, please contactpublicaffairs@headfirst.nl.
Request a free consultation
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
Looking back at the zzp dossier 2024: extraordinary professor and Crown Member to the SER Josette Dijkhuizen on sustainable employability of zzp'ers and the importance of listening carefully to each other.
"I hope that we will have good conversations, work better together, have mutual understanding and ask questions of each other. Because we solve problems through positivity and connection." Extraordinary professor, crown member of the SER and self-employed entrepreneur Josette Dijkhuizen looks back on an eventful year. In conversation with Sem Overduin, Manager of Public Affairs at HeadFirst Group, Dijkhuizen looks back on 2024. She talks about good and wise self-employment, why sustainable employability is such an important issue for all workers in the labor market and her appointment as crown member of the SER.
How do you look back on last year, regarding the zzp file?
It is apparent to everyone that there has been a tremendous amount of discussion about the zzp dossier, which everyone has to think and say something about. What I do find difficult as a scientist is that more and more opinions and facts get mixed up. Of course you are allowed to have an opinion, but if that gets mixed up, then the discussion becomes murky. Lately, you couldn't open the newspaper or you'd see at least three articles about it. I understand that it is quite difficult for self-employed people to keep track of it all. If you read every time that it is so confusing and unclear, you automatically start thinking, "it must be very confusing." As a result, there has been a lot of panic soccer in recent months, which I think is a shame.
How exactly did that come about? Can you put your finger on it?
I think that has to do with several events. For example, one such momentum was the decision of a large organization to stop hiring self-employed workers. When that is then shared with the outside world, everyone is quite shocked. But of course the specific situation has to be taken into account. The media then immediately get on top of it and such a discussion flies in all directions. That immediately makes it very difficult, because the group of self-employed people is enormously diverse and suddenly the discussion is conducted as if every self-employed person is the same. The recent letter from the Ministry of Finance is another such momentum. Surely we have known for decades that there are very many self-employed people working in the government? So why are we suddenly shocked by that number? And let's face it; it's also just pretty complicated. We have to talk about legislation, possible legislation, the enforcement moratorium, and the diversity of the group of self-employed people. The great danger has been that everyone has to have an opinion on it. And sometimes I also think: the law has been around for a long time huh. Just because we tolerated it doesn't mean it was accepted. I have been self-employed for twenty years now and I also know that I have to be careful with very long interim jobs. That's nothing new.
You are, of course, an example of good entrepreneurship. You made a conscious decision to do it, you are aware of what it all means for you with regard to illness, social security and your old-age provision. That is not true for everyone.
Some of the self-employed also have it very well organized. But some have not. I have no judgment on that, but they have been sucked into this development without being properly informed about what it all means. And we must also look at the side of principals. Some clients have also allowed it all to happen, and in some sectors clients have little choice but to work with zzp'ers.
Does the self-employed need more tools and information?
Yes, but I also think that's really the role of a self-employed person themselves. Sometimes - and I say this very carefully - people act as if being self-employed is just freedom and happiness. Of course, the world is not like that. Independence does not mean that it is non-committal. It is not just autonomy, it also brings certain responsibilities and duties. You have to be well informed about that. I really think that self-employed people should also pick up that gauntlet themselves.
The barrier to becoming self-employed may also be too low?
Certainly, that threshold is also low because it takes no effort to arrange a registration with the Chamber of Commerce. The threshold doesn't necessarily have to be raised, but I do believe in 'think before you start'. Somewhere a place to let people realize what is involved in being self-employed can't hurt, in my opinion. How to ensure strong financial buffers? How do I deal with uncertainty? How do I make arrangements for retirement? And perhaps most importantly, how do I keep continually developing myself and my business? Learning and developing, I think that is very important.
A nice bridge to sustainable employability. When people talk about sustainable employability, much of it is already about the employer-employee relationship and much less about the self-employed. Why is that?
I deliberately named my chair "Sustainable Employability of Entrepreneurs. When I ask an entrepreneur "what does sustainable employability mean to you?", the entrepreneur starts talking about what he or she is doing for the employees or the company. Entrepreneurs are constantly working to keep the business running, who is working for others for their feelings, who is just doing business. The topic is enormously important, we pay far too little attention to it. And only in recent years has the theme really started to land more, but I have also been on the stage for twenty years. More and more the realization is coming: if the entrepreneur does not develop, then neither can the company. There is a direct link between that.
Can the government still play a role in facilitating and encouraging that?
Then, though, the question immediately arises: for what target group exactly are we doing it? There are almost 2.6 million registrations at the Chamber of Commerce. I think many entrepreneurs will think: I'll do that myself. Entrepreneurs are of course stubborn, at least I am myself. Maybe it should not be directly with the government, but more with industry associations. They often know much better what is going on in a particular sector and understand what is needed. And sustainable employability is also quite a complex concept. According to the literature, it consists of three elements: vitality, work capacity and employability. For an employee, it often stops at these three, but a fourth element is added for the entrepreneur: his or her own company. And that company must also remain healthy and develop. That company must also move with the times. Technological developments, legal developments ... An employee does not have that extra element.
Since November 2023, you have been a Crown member of the SER. As an extraordinary professor and independent entrepreneur, this position is right up your alley. How do you like being a Crown member?
Very good. It's a totally different world for me, but tremendously honorable. There are twelve independent Crown members and twelve more deputies, and I get to sit on the first earmarked seat for the self-employed, together with Fabian Dekker. That you, as an entrepreneur yourself, get to sit there is still special. It is one of the highest advisory bodies and that brings with it a responsibility. You really do it together, and I find it important to use my knowledge and experience to mean something for the Netherlands and for all self-employed people. The perspective of the self-employed is different from the perspective of employees and employers. I try to bring the perspective of the self-employed to the relevant committees.
Recently, HeadFirst Group completed Opinion Monitor showing that nearly 20% of independent professionals are considering quitting due to the lifting of the enforcement moratorium on January 1, 2025. There is turmoil and a lot of movement in that labor market. How do you see that linkage to social comparison? An aspect that you also do a lot of research on.
It's actually what I said at the beginning of our conversation. If all you hear around you is "there's a problem" and "it's not clear," then you actually start thinking that. That's human. When there's so much news coverage and so many different sides being highlighted, it's a long time before you know exactly what the truth is. And that also happens with clients of course, they are also people who make choices there. It is the narrative and the texts that reinforce each other. It's worrying that it's so much information and that it's shot in all directions. It's crucial that we stay in conversation with each other. The discussion must be had together. By the way, I read an interesting article in the Volkskrant about elderly care facility Libertas in Leiden. The director started working on the issue of self-employed workers in elder care years ago. So there are examples of how things can be done differently; we can also learn from those best practices. And let's be honest, my experiences with the Tax Office are good. The people who work there are very reasonable, they are always open for a conversation.
For you personally, what was the highlight of the zzp issue this year?
That there is stronger representation for the self-employed within the SER. Previously, this group of employed people was not automatically given a place to participate and provide input in writing reports and drafting opinions. This has now really changed.
What did you consider the low point of 2024 when it comes to the position of the self-employed?
That by confusing facts and opinions, we can no longer come out together. That's how it feels to me. A lot of stimuli come at us and people tend to grab hold of something and hold on to it. And in fear we mainly hold on to the negative things, but we have to see what we can do. That is part of being an entrepreneur. And you don't solve things through negativity, we solve things through positivity and connection.
And what are your expectations for 2025, both in terms of challenges and opportunities?
We have many challenges that continue into the new year. For example, the tight labor market and enforcement. But we have to pick it up together and have good conversations. We need to have more understanding of each other's situation and be genuinely more interested in the self-employed, for example. Why do people choose to be self-employed? How are we going to fulfill that need for autonomy and flexibility? By asking the right questions, we also start to understand each other better. Therein lies the core, and I hope that in 2025 we will work with that.
*This interview is part of a series, in which in recent weeks the Public Affairs team has interviewed several experts closely involved in issues surrounding the self-employed and the labor market. The series consists of six interviews, which will be published in the coming weeks.
Request a free consultation
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
Looking back on the zzp dossier 2024: VZN president Cristel van de Ven on the polder and that zzp'ers can indeed be united
"If employees with all their diversity can be represented in politics and polder, why shouldn't the self-employed with all their diversity?" The president of the Association of the Self-Employed in the Netherlands (VZN), Cristel van de Ven, looks back on an eventful year, in which the position of the self-employed has been called into question by the expiration of the enforcement moratorium, while at important tables in The Hague there is still too often insufficient zzp representation. She is positive about the growing role of VZN in the polder, but stresses that it is time to structurally involve zzp'ers in serious discussions about labor market reform. "Politicians and the polder must realize that zzp'ers are not going away anymore. We have 1.6 million self-employed people in the Netherlands, and they deserve a permanent place at ALL tables where they are discussed and decided upon." In conversation with Sem Overduin of HeadFirst Group, she reflects on the challenges of 2024 and her expectations for 2025.
Cristel, 2024 was a hectic year, especially for VZN. How do you look back on the past year regarding the zzp file?
This was certainly a hectic and dynamic year. Especially from the summer onward, things started moving more and more. The year still started rather "slowly," with the wait for a new cabinet and what this new cabinet would include in the outline agreement on the labor market and the self-employed. Just before the outgoing cabinet transitioned into a new one, there was still a lot going on, such as the bill Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden (VBAR), which was sent to the Council of State just before the summer. This, combined with the Internet consultation for the Basic Disability Insurance for the Self-Employed (BAZ) Act, led to a turnaround last summer. We went from relatively quiet to super busy. After the summer, there was also increasing news coverage of the lifting of the enforcement moratorium, and that caused quite a stir in the market. Both clients and the self-employed had questions, and as a result you noticed that this subject was becoming more and more widespread in society.
So has the phone been ringing red hot at VZN in recent months?
Absolutely, we notice at VZN that questions are coming in from all sorts of angles. These are mostly very personal questions about whether certain labor constructions and collaborations with a client will still be possible from January 1, 2025. We forward these to our members. Many of our members currently have a jam-packed mailbox and receive many phone calls every day. They listen to the questions of self-employed people about their way of working together and then try to give advice. What we also see is that there are so many sources of information that people just can't see the wood for the trees. Clients often don't know where to look for it either, and that adds to the turmoil. Unfortunately, there are still far too many ghost stories going around.
VZN represents the interests of more than 120,000 self-employed people. What role do you play in the polder?
Since our founding in 2020, we have made great strides. Our role is primarily to coordinate the voice of the self-employed. We translate this into a clear message towards politics and polder. This is going better and better. It is a boost that there are seats in the SER that are really earmarked for the self-employed. As a result, we are invited more quickly to relevant consultations. At the same time, we are still far from where we want to be. Unfortunately, in important political negotiations about the labor market or the economy, self-employed organizations are still too often overlooked. In part this is because many politicians and civil servants have not been self-employed themselves. As a result, there is less affinity with this group of workers. Moreover, in the polder and in politics there is still a certain fear of major changes in the labor market. And existing parties cling to their positions. That makes it difficult to really get our ideas across.
It is often said that the group of self-employed people is too diverse and that it is therefore difficult to speak of a 'unified self-employed sound'. How do you view this?
I know that argument and I think it's a fallacy. Just look at employees, there is at least as much diversity there. Surely VNO-NCW, MKB-Nederland, ONL and the trade unions also represent numerous sectors and different types of employers and employees? Why should it be any different for the self-employed? At VZN, we actually try to look for the common denominator for all self-employed people. I think this argument is often used to keep the self-employed out. Because let's face it; if another party comes to the table, then surely you have to share the influence you have more. In doing so, zzp'ers also show where the labor market pinches. The growth in the number of self-employed workers is partly due to the lack of flexibility within some collective bargaining agreements and because some employers have not had such a people-oriented personnel policy in recent years. Some established parties find that difficult to hear, because it forces them to take a critical look at their own role. At the same time, we as self-employed organizations sometimes have to step over our own shadow for the sake of cooperation. That is difficult, I understand. There are still groups of self-employed people who prefer not to unite in an umbrella organization like VZN, because they are unique in their kind. And that's true, of course. Each professional group has its own unique characteristics. Nevertheless, I call on self-employed workers' advocates to cooperate. Because if we cooperate on the points where we do agree, and there are many, we can make a more powerful fist. Together we really are stronger than every man for himself, is my conviction. And through good consultation, you can combine many interests. The past few years have taught me that.
What did you think of the political debates on the zzp file this year?
You notice that politicians have to start from scratch again. This is understandable, because the zzp dossier is complicated and there has been a huge changing of the guard in the Lower House. There are a lot of new people on the zzp file. I see that most MPs are now breaking into this file, but that also takes time. A MP like Thierry Aartsen (VVD) has been around longer. He really wants to work for the situation of the self-employed. The BBB is also making itself heard for the self-employed. At the NSC there was a MP on the zzp file with a lot of entrepreneurial experience, but Tjebbe van Oostenbruggen recently became State Secretary. I hope that all MPs also get - and take - enough time to master this dossier. I am a bit skeptical about that. This could have a big impact on the depth of the discussion. Fairly recently we had a good conversation with Minister Van Hijum. He is genuinely interested in the zzp perspective. He is sharp and asks good questions. But I see it as a missed opportunity that the coalition agreement paid so little attention to the labor market and the self-employed. The policy of the previous administration was simply continued and the approach is pretty classic: the permanent job is the norm. That is out of date. Sticking a past solution on a current problem. That's not going to work.
How do you view the VBAR, especially after the critical opinion of the Council of State? Where are your concerns?
The opinion of the Council of State was heartening for us. Back in the fall of 2023, we came up with a solid response to the Internet consultation. Many of our concerns I read back into this opinion. The section on clarifying the employment relationship is not going to provide clarity and the entrepreneurship of the individual is secondary. At VZN, we advocate for a modern approach that incorporates individual entrepreneurship much more. The growth in the number of freelancers shows that the classic model no longer works. It is time to recognize that we cannot put the genie back in the bottle. We need to move toward a system where all working people have some arrangement for disability, old-age provision and also education. If you as a self-employed person want to take advantage of the entrepreneurial facilities that we have, then you can link it to that, so that you will then actually arrange those other things for yourself. For example, by creating a business buffer from which you hedge your entrepreneurial and social risks. This is how you stimulate sustainable self-employment. That is something from which people and society both benefit. Defining employment and entrepreneurship to the letter, as the minister is now trying to do, is not going to work. Instead, start organizing all the preconditions around it properly. And tackle the issue of social security. Make sure it is no longer merely linked to employment. That is forward-looking.
What was your highlight of this year?
Good question, but actually I don't have a concrete highlight. There is a lot of movement, but few concrete results yet. Maybe then the State Council's opinion on the VBAR. For me, that is a bright spot. It does away with wishful thinking and puts its finger on the sore spot.
And a low point?
That this same VBAR, despite all the warnings and criticism, is being sent to the House anyway. At the last minute, Van Gennip pushed the bill through to the Council of State. Then comes a critical opinion and yet it is pushed through again. Frankly, I find that a low point. Not only self-employed persons' interest groups are critical; numerous points for improvement have also been put forward by scientists and other industry associations. So why is the bill being pushed through anyway?* And another low point is that the criteria that are used in the approach to false self-employment are still too unclear for many clients. As a result, even genuine self-employed workers are now losing their assignments. They see their income evaporate before 2025. Very bad. The government should focus on distressing false self-employment, at the bottom of the labor market. Now they are shooting with a cannon at a gnat. It remains to be seen whether they are hitting the mosquito. But in any case, they also hit all sorts of other birds flying around, which we very much need for dynamism in the labor market and in our economy and which, according to the rules, will be allowed to continue flying around next year.
What do you expect from 2025 regarding the labor market and self-employment issue?
I expect a lot of hassle in the first few months, especially around enforcement. It's really not going to work to get all those self-employed people back into salaried employment. They don't want it. And I fear that the temp and secondment constructions that are coming up now are going to lead to even higher personnel costs. We wake up on January 1 on a waterbed. The flex signs have been moved here and there but the permanent contract has still not begun to take off, because both many clients and workers no longer want it. Eventually we will have to recognize the need for flexibility and autonomy. That will hopefully open the door to a broader discussion about how we are going to organize the labor market differently. I hope we will have that fundamental discussion together in 2025. How we can really work on a different system with a full role and position of the self-employed in this future-oriented labor market.
*Minister van Hijum (SZW) made a commitment during the Social Affairs and Employment budget debate to "take another good look" at the VBAR. Earlier, Van Hijum had intended to send the bill to the Lower House this year, but indicated that he was still waiting for the Supreme Court to answer preliminary questions in the Uber/FNV case. This has changed between the interview and publication dates.
*This interview is part of a series, in which in recent weeks the Public Affairs team has interviewed several experts closely involved in issues surrounding the self-employed and the labor market. The series consists of six interviews, which will be published in the coming weeks.
Request a free consultation
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
Looking back on the 2024 zzp dossier: ZiPconomy editor-in-chief Hugo Jan Ruts on the 'superficial political discussions' on the zzp dossier and why vision for the labor market is really needed now
"Much has been said and written this year, but as yet there is no clear vision for the labor market," says ZiPconomy editor-in-chief Hugo-Jan Ruts. Politicians showed little evidence of an innovative vision this year, and the level of discussion left much to be desired, he says. The 2024 zzp debate revolved mainly around repairs and restrictions, while opportunities for innovation and structural improvements were barely discussed. In conversation with Sem Overduin, of HeadFirst Group's public affairs team, Ruts critically reflects on the challenges of the past year, the political discussion and the role of journalism, but also outlines how 2025 could become a year of confrontation and perhaps much-needed change.
How do you look back on the past year, in terms of the zzp file?
2024 was in some ways disappointing. The last six months in particular have revolved almost entirely around the lifting of the enforcement moratorium. That was already on the way because the date of January 1, 2025 is getting closer, but the debate was mainly about what is no longer allowed, rather than what is still possible. During lectures and presentations I try to show that there are opportunities to take the hiring of freelancers to a higher level. Unfortunately, the market, politics and society hardly ever talk about this. Many parties act as if the measures are unexpected, while this was already known since December 2022. On the other hand, I do understand it in a way: often organizations are mainly occupied with the delusion of the day, such as filling up the occupation, making it difficult to look ahead. At the same time, politics is mostly preoccupied with headlines and a fundamental debate about the future of the labor market remains absent.
From a journalistic perspective, it was an interesting year, with many different narratives and perspectives. What particularly struck you about the coverage around the self-employed issue this year?
Above all, it was much, much. Much is being written and said about it, especially since there is a sense of ambiguity in the market. Hard interests play a role in this, of course: both political and commercial. There is also a lot of misinformation going around. Anyway, my algorithm on social media is almost entirely focused on the labor market, so then it also seems like everyone is talking about this topic.
How has ZiPconomy contributed to the demand for - and interpretation of - information on surely quite complex topics such as the end of the enforcement moratorium, compulsory disability insurance for the self-employed and the WTTA?
ZiPconomy is a niche platform. We focus mainly on clients of self-employed people and the agency world. We start from a basic level of knowledge and add depth, often in collaboration with our partners, who in turn come up with interesting insights. We then offer a platform, provided it's correct, of course. In addition, we do two things: first, the hard, factual news and the corresponding interpretation. Secondly, we want to fuel the debate about the flexible labor market by giving our partners a platform and by focusing even more on factual reporting, especially given the amount of misinformation going around.
I see you respond more and more often on LinkedIn to posts that contain incorrect information about the zzp file. Do you see yourself as an activist and controlling journalist? What role do you see yourself playing?
That is part of who I am. My personality tells me that the debate should be based on facts. If I read something that is not true, I almost feel obliged to respond. That can irritate people, but I take that for granted. I think it is very important that we start the discussion on the basis of correct facts and figures.
You are often in The Hague to follow the debates on the self-employment and labor market file. You then provide lightning-fast interpretation and coverage. What is your impression of those debates?
To be honest, I am increasingly dissatisfied with it. I found the September 5 roundtable discussion on the lifting of the enforcement moratorium interesting, but the September 12 debate on the zzp dossier was superficial. And I found the debate on labor market policy on October 23 downright disappointing. This is partly because we have a lot of new MPs on this dossier. That makes it difficult to get to the bottom of the dossiers. In the zzp-debate the real conversation was lacking, partly because the ministers Van Hijum (Social Affairs and Employment) and former state secretary Idsinga (Taxation and Fiscal Affairs) are relatively new. What I really thought was a missed opportunity is that there was no vision of the future of the labor market during the labor market debate. There is a solid package of measures on the table to reform the labor market. In my opinion, those measures are mainly repairs, but there is far too little discussion about the next step we want to take together. What role will the self-employed have in the labor market? How do we work toward a contract-neutral system? I had expected Van Hijum to take a pioneering role in this, but unfortunately this was not forthcoming.
Speaking of concrete measures, news came out on Friday, Nov. 22, that mandatory disability insurance for the self-employed (BAZ) is not feasible. The WTTA (admission system) has also been postponed for the second time this year. Why are these plans failing to get off the ground?
As a whole, it mainly points to capacity problems in the implementing agencies, and that's what I find so crazy about politics: political ambition usually starts from its own wish list instead of looking at what is possible according to those implementing agencies. There is a paradox here: the government has to solve more and more with fewer resources. The annoying thing is that if all those legislative proposals do not get off the ground, political support for all those plans may subsequently decline as well. And we must remain really critical of the usefulness, necessity and proportionality of new legislative proposals.
The so-called 'polder' plays an important role in the creation of socio-economic policy in the Netherlands. How do you view the relationship between the polder and politics with regard to the labor market and self-employed workers file?
The influence of the polder, that is something I do look at critically. Because the impression that is being created is that the polder rules. It is all very well for parties such as the SER to discuss labor market policy, but let's be honest; the polder is dominated by classical, mainly conservative, forces. They are very good at creating support and improving policy, but real innovation does not take place here. Other players are needed for that. Borstlap produced a solid report in January 2020, but the 'renewal plans' are hardly taken up by politicians and the polder. I do miss that in the polder and I find that disappointing.
You published a report this year on zzp law in international perspective. What did you want to achieve with this comparative study?
I wanted to broaden my outlook and look beyond national borders. For example, Belgium is interesting because self-employed people there have hardly any tax advantages and they pay full contributions to social security. Secondly, they have a separate law. I think those are two interesting principles. Not to adopt directly, but to think about. That law brings together labor law, entrepreneurial law and tax aspects around the specific employment relationship of the self-employed and the worker. The rules are not even very different, they are more concrete and focused. Germany is also an interesting example because they work with a categorization of self-employment based on the type of occupation. All these kinds of insights provide material for careful consideration.
What was the highlight of the zzp issue for you this year?
I don't really have one highlight, but I do have two hopeful moments. The outline agreement suggests that there will be "policies for the truly self-employed," although no one knows exactly what that means and I haven't seen much of it at this point. But anyway, it's there and hopefully that's going to take on more substance. Second, the expiration of the moratorium is important. You cannot have eight years of a law that is not enforced. Hopefully that will force all parties involved to be innovative; why am I hiring people? And under what conditions?
And a low point?
The committee debate on labor market policy in October. I did find the level of discussion and the level of questions to be a low point. It really could have been better.
What do you expect from the zzp file in 2025?
I hope that this year's hopeful signs will continue. Politically, I am somewhat less sure, as the political situation is somewhat shaky after all, and there are tensions within the coalition. I expect the first half of 2025 to be turbulent. The wishes of politicians and the policy of organizations to scale down are going to cause confrontations, because production has to continue and we are facing shortages in the labor market. So it will be a search for a new balance and we will have to compromise somewhere. There are many places in the labor market where the self-employed have become indispensable. All in all, it's going to be very interesting to follow those dynamics.
*This interview is part of a series, in which in recent weeks the Public Affairs team has interviewed several experts closely involved in issues surrounding the self-employed and the labor market. The series consists of six interviews, which will be published in the coming weeks.
Request a free consultation
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
Looking back on the zzp dossier 2024: University lecturer Niels van der Neut on misinformation around false self-employment, the VBAR and the too-long enforcement moratorium
Let's face it: many self-employed people still find the legal frameworks for enforcement against false self-employment too unclear. "Nonsense," says Niels van der Neut, associate professor of labor law at the University of Amsterdam. "There is already a lot of legal handholding." In conversation with Oifik Youssefi, Public Affairs Officer at HeadFirst Group, Van der Neut shares his thoughts on the expiration of the enforcement moratorium, the misinformation about it online and on the role of social partners in unlocking the tightness in the labor market.
Niels, as an academic in labor law, how have you experienced this year in terms of the zzp file?
Chaotic. There is a lot of shouting about self-employed workers and the expiration of the enforcement moratorium, especially on social media like LinkedIn. Many people are voicing their opinions, often from an incomplete understanding of the situation. The remarkable thing about this chaos is that those opinions can by no means always be separated from commercial interests. A lot of money is made from services that check the compliance of clients and freelancers, offering a form of false security. Sometimes I see invitations to seminars or workshops come along about the qualification question (employee or self-employed?) that contain legal errors, which is embarrassing. At the same time, I also see public campaigns by the Ministry of Social Affairs and Employment and the Tax Administration to make the rules around zzp hiring clear. But even that apparently does not lead to the desired clarity. So are these campaigns unclear or does the practice not find the answers desirable? My answer to that question can probably be guessed.
You've started speaking out more and more on this subject. Why really?
The amount of misinformation frustrates me; I feel a responsibility to correct it. As an independent academic, I try to enrich the public debate with nuance and interpretation. Sure, this sometimes results in less than kind responses, given the sensitivity of this issue. Nevertheless, I feel it is important to continue to give my opinion, which is substantiated by scientific research.
Self-employed people complain about the lack of a clear legal framework and that that could affect enforcement from 2025, to what extent is that true?
The enforcement moratorium was once established with the promise of new legislation to make it clearer when a worker is an employee or self-employed. There will be no new law on Jan. 1, 2025, but the perception that there is no clear legislation at all now is simply not true. Much has changed between the promulgation of the enforcement moratorium and Jan. 1, 2025. In the Deliveroo judgment, the Supreme Court gave nine points of view in testing false self-employment (employee status). That offers quite a bit of guidance. The problem is that people often want one hundred percent clarity in advance, and that is simply difficult in a market that is so diverse. If you assume one hundred percent certainty, you take away the possibility of applying open standards that do justice to the actual situation of how parties work with each other ('substance goes before appearance'). And if you do want extra certainty, the Tax Office offers room for a pre-consultation; I know a number of people who got a response to the pre-consultation request within a few weeks. So the options are there. I sincerely wonder if the question, "is there clear regulation?" for many should not rather be "am I happy with the answer given to this?".
Still, people remain critical of the expiration of the enforcement moratorium because of market turmoil. However, the government and the Tax Administration indicate that the market is ready. How do you view this?
If the market is not ready for it, as far as I am concerned, that is mainly down to the market itself. The market has had a long time to prepare since the announcement in December 2022 that the moratorium would be lifted from January 1, 2025. Sure, sectors like education, healthcare and childcare are especially vulnerable given the staffing shortage; these sectors may find that reliance on self-employed workers has consequences. For some childcare sites, this may even mean temporary closure. But the flight to self-employment has been caused in part by poor employer practices. I call on employers, and actually social partners, to allow for certain desires of working people, such as some form of flexibility. This is what the Borstlap Commission already advocated: making permanent contracts less rigid and flexible contracts less precarious.
How do you listen to the Cabinet's ambition to come up with a clarification law like the Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden (VBAR) Act, despite the legal clarity that you think is there?
Time has not stood still: the idea of the VBAR existed before the Supreme Court came out with the Deliveroo ruling. With this ruling, the Supreme Court took a clear line. Still, I can imagine quite well that people need such a clarification law , because it provides a framework and gives structure. Whether the VBAR fulfills that promise and is actually a clarification with respect to the Deliveroo viewpoints, I wonder. The Council of State itself has also ruled that the effectiveness of the VBAR in its current form will have little (positive) impact on the fight against false self-employment. Perhaps things will become a little more manageable, but perhaps we should not expect very big steps either. The practice wants certainty in advance, but that does not fit with how we in the Netherlands and Europe assess employment relationships: the actual situation takes precedence over the paper reality.
Finally, what was the highlight for you in the zzp file this year?
The announcement that the enforcement moratorium is really, really coming off as of Jan. 1, 2025. It has not been made easy for the Internal Revenue Service and SZW by continuing to extend the moratorium, but it seems we are taking a step in the right direction. The moratorium has lasted long enough.
And the low point?
The disinformation that is spread. This damages trust in the rules and in the executive agencies.
What in particular are you looking forward to in 2025?
I hope that we will have a more fundamental discussion about self-employed workers in, for example, partner structures and with specialists such as self-employed surgeons. Those legal (qualification) questions are much more interesting and complex than those about self-employed people in childcare or education. In addition, I would like to see the conversation start in society and in politics about a revision of the social security system and how employed and self-employed people contribute to it. And as an extension of my dissertation, it is still interesting that the focus might not only be on the differences in taxation and social security, but also be shifted to the civil law differences between employees and the self-employed. Of course, one might ask: shouldn't the conversation about these differences actually have been held much earlier, for example, when the enforcement moratorium was first announced?
*This interview is part of a series, in which in recent weeks the Public Affairs team has interviewed several experts closely involved in issues surrounding the self-employed and the labor market. The series consists of six interviews, which will be published in the coming weeks.
Request a free consultation
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
Looking back at 2024: Bovib director Bart Smals on the limits of salaried employment and the 'right not to be salaried'
As a former VVD MP and now director of industry organization Bovib, Bart Smals is committed to the rights of the self-employed and the position of the intermediary industry within a rapidly changing labor market. In conversation with Sem Overduin, Corporate Affairs & Public Policy Manager at HeadFirst Group, Smals highlights the lack of a legal framework for modern working and shares his vision for the future. He advocates more freedom of choice: "Going into paid employment is a right, but the right not to do so should be better guaranteed." What does the expiring enforcement moratorium mean for the self-employed and intermediaries? And where will the Bovib be in five years? In this interview, Smals looks back at the zzp dossier in 2024, shares his insights and takes a critical look ahead to 2025.
You've been with the Bovib for a few weeks now. How do you like it so far?
Very good. There are actually two reasons why I like it so much. First of all, my interest in the labor market file has never gone away and at the Bovib I can take that further. In addition, the Bovib is an organization that is growing fast, building on that is fantastic. The organization is becoming more and more visible and I feel responsible to continue that line. There is a lot of work to do in the area of representing the self-employed, who often fall between the cracks. A clear legal framework for this is still lacking and I would like to contribute to that as director of the Bovib.
What was your main reason for joining Bovib?
The way the labor market is currently legally structured no longer reflects reality. The labor market is becoming more flexible, but there is no good legal framework to support that. Wage employment is no longer taken for granted for workers; the Bovib is responding well to this change.
What do you think is Bovib's role in that labor market and in the social playing field?
Simply put: connecting supply and demand, like an oil man. The Bovib fulfills a modern role within the coalition of industry associations that support the flexible labor market. The need for flexible work comes not only from companies, but also from workers themselves. Bovib members open up the labor market and support clients in complying with laws and regulations.
Under your leadership, where will the Bovib be in five years?
I hope that we will then have a solution to the need for modern and flexible working, and that false self-employment will have been effectively addressed. The Bovib will then play a crucial role in connecting supply and demand and supporting clients, suppliers and self-employed workers.
The enforcement moratorium expires on Jan. 1, 2025. Do Bovib members know what awaits them?
I don't think anyone really knows. Everyone is looking for clarity, but the various rulings and rules - such as the Deliveroo judgment and comments by the minister and state secretary - do complicate things. The goal is to prevent false self-employment, and Bovib members are doing their best to do so. The problem is that no one at the front end, from the ministry to the Tax Office, can really say when you are compliant. Ideally there would be a traffic light model that you can rely on, rather than a situation where you have to wait and see, but we have to deal with this situation.
What do you notice about members leading up to January 2025?
Members are busy having conversations with clients and trying to advise on hiring policies based on the Deliveroo ruling. It is good that these talks are now being held and that Bovib members are taking a proactive role. Bovib members are professional organizations and take that responsibility.
As a former House member, how do you view the House's response to the enforcement plans of the Cabinet and the Internal Revenue Service?
The Chamber is right to be critical. The enforcement moratorium was put in place in 2016 because there was no clear legislation, that still hasn't changed. The Supreme Court has further colored the case law with the Deliveroo ruling, but it is really up to the legislature to provide clear legislation. In the Netherlands you have the right to work as an employee, but also the right not to. That deserves a good legal framework.
Did the end of the enforcement moratorium play a role in your political work?
Sure. At my first debate, MP Senna Maatoug of GroenLinks asked why the VVD, nota bene the party of enforcement, was so against enforcement of the DBA law. My answer was simple: if there is no clear law, you can't enforce it. I am in favor of enforcement, but only if there is a good legal framework. When even the judiciary says "approach it holistically," the answer is often "it depends.
As a VVD MP, you were critical of the VBAR and the role of entrepreneurial criteria. How do you currently view the VBAR?
When I was in the Chamber, I thought it was important to stand up for the right to free choice: you should be able to choose to be an entrepreneur. That should be reflected in the VBAR. The Borstlap Commission stated: 'fixed less fixed and flex less flex' - more balance in the labor market by making fixed contracts more flexible and flexible contracts more secure. But the way the VBAR looks now, it hardly matches that vision anymore. That's a shame. The right to entrepreneurship must be guaranteed. The VBAR should not force people into being employees if people do not want to be.
You also spoke out as a member of parliament about the representation of zzp'ers in the polder, for example in the SER. Why is that important?
I am a great supporter of the polder model because it brings different interests together to then reach solutions. But the interests of some groups, such as the self-employed, are not sufficiently taken into account. For a well-functioning polder it is essential that all interests are represented. I am therefore pleased that the SER now has seats for the self-employed - so they finally get a voice in decision-making.
Would the Bovib benefit from greater zzp representation in the polder?
Yes, definitely. The Bovib is growing and becoming more visible. A greater representation of zzp'ers would be good. Of course, the Bovib is not a union for the self-employed, but the self-employed are an important part of the labor market and the services provided by our members.
2024 has been an eventful year for the self-employed. What was a highlight for you?
Then I would like to go back a little further than 2024. In late 2023, Josette Dijkhuizen became a crown member of the SER because of her expertise on the self-employed. That is a step in the right direction, to give the interests of the self-employed a better place in the polder. Within the SER, after all, important long-term decisions are made regarding socio-economic policy in our country.
And a low point?
That the VBAR, in almost unchanged form, was sent to the Council of State. As a member of Parliament, and several parties with me, I was critical of the content of the VBAR. In my opinion, too little was done with it at the time. The Internet consultation in the fall of 2023 also produced many critical - and at the same time valuable - responses. The Council of State has now come out with a critical opinion and is bouncing the ball back. This could have been prevented at an earlier stage by making changes to the bill.
What do you expect from 2025 in this area?
I hope that the enforcement on false self-employment will mainly tackle the rogue parties and will protect vulnerable self-employed people. Especially at the base of the labor market the problems occur. That segment deserves extra attention and hopefully enforcement on labor relations will contribute to that in a positive way.
*This interview is part of a series, in which in recent weeks the Public Affairs team has interviewed several experts closely involved in issues surrounding the self-employed and the labor market. The series consists of six interviews, which will be published in the coming weeks.
Request a free consultation
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
What is false self-employment and how do you prevent it?
In an ever-changing and dynamic legal landscape, it is critical that both self-employed individuals and clients have a clear understanding of what false self-employment entails and what consequences this can have. There is false self-employment when a worker works for a client as a self-employed person, while in the actual situation there is an employment contract. The client and contractor are jointly responsible for shaping the employment relationship correctly.
Here are the key points to consider if you want to position yourself as a self-employed person, or if you are a client working with self-employed people.
1. Legal definition of false self-employment
Sham self-employment occurs when a self-employed person is ostensibly self-employed, but when the facts and circumstances point to an employment contract. Whether an agreement should be regarded as an employment agreement depends on all relevant facts and circumstances taken together. These include (1) the manner in which the work and working hours are determined, (2) the embedding of the work and the worker in the organization, and (3) to what extent the worker runs entrepreneurial risk. In practice, there are other criteria and indications that weigh in determining the employment relationship. Should an assignment contract with a freelancer nevertheless be qualified as an employment contract, this will have tax and legal consequences for both the freelancer and the client.
The main testing framework for this comes from existing case law and, in particular, the Deliveroo judgment. The Supreme Court has formulated several points of view that are relevant when assessing the employment relationship. It is important for self-employed persons and clients to be aware of these criteria and indications. On Friday, November 1, the Tax Office published a document entitled 'Explanation of assessment of working relationships'. This document further explains which legal principles and case law are important when assessing a working relationship.
To enshrine these viewpoints in law, political Hague is working on the draft bill Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden (VBAR).. The law aims to create a clearer distinction between employees and the self-employed and give vulnerable workers at the base of the labor market (under €33 per hour) a better legal position. Consideration of this bill in the House of Representatives and the Senate has yet to take place. You can read more about it here.
2. Risks to the worker in false self-employment
For the self-employed person themselves, the risks can be great if there is false self-employment. Consider:
- Recoveries of tax benefits: when the tax authorities correct the employment relationship, tax benefits such as the self-employment deduction and the SME profit exemption can be recovered;
- Fines and surcharges: the client may also face possible fines and surcharges of payroll taxes, as the self-employed person is subsequently considered an employee.Fines cannot be recovered from the zzp'er, after-tax payroll taxes can. However, in the Parliamentary letter of September 6, the government has announced that it will be lenient in the distribution of fines. For that reason, organizations that demonstrably take steps against false self-employment will not be fined in 2025.
3. Working on self-employment
To avoid false self-employment, it is essential to meet various criteria and elements associated with self-employment. These criteria include:
- Entrepreneurial risk: make sure you bear the financial risk for your business and the work you do. Commercial risk is part of entrepreneurship;
- As a self-employed person, make sure you make business investments of some magnitude. Consider investments in business equipment such as a laptop or investments in courses and training;
- Make sure that you actually behave as an independent entrepreneur in economic and social life. Consider the number of clients you have and an active role in acquiring new clients;
- It is important to actually implement contractual agreements in practice. Practice is leading, not agreements on paper. In legal jargon in legal jargon.
By meeting these criteria, self-employment can be demonstrated and prevent the Inland Revenue from qualifying the employment relationship as an employment contract.
4. All facts and circumstances count
It is important to understand that the assessment of self-employment is a weighing of all the facts and circumstances. There is no single decisive criterion; the employment relationship is looked at holistically, or in other words, the total context of the employment relationship is considered. This means that model agreements are useful, but only when they are actually observed in practice. As indicated above, the Inland Revenue and judges look beyond the paper reality: the facts and circumstances in the workplace are ultimately decisive in assessing the employment relationship.
Conclusion
Bogus self-employment is a complex and important issue. For both self-employed workers and clients, it is essential to be aware of the legal definition, the risks, and the steps that can be taken to ensure proper qualification of the employment relationship. Carefully considering all relevant facts and circumstances and encouraging entrepreneurial criteria are crucial to actually working as an independent contractor.
HeadFirst Group finds it important to inform clients and freelancers about the latest political-social developments. Watch our webinar back about the lifting of the enforcement moratorium and how to prevent false self-employment.
HeadFirst Group's Public Affairs team closely follows political and social developments. Our experts are ready for you - leave your details and we will contact 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