Tomorrow afternoon, the Labor Market Policy Committee debate is scheduled. With 36 topics on the agenda, I expect a scattered debate, with a different focus for each party. Leading up to it, I am happy to share some insights regarding the zzp dossier and the current state of affairs.

For a long time it was quiet around the DBA law, but last week the corresponding enforcement moratorium received the necessary attention again due to a report by the Court of Audit. The conclusion was clear: the Tax Administration is currently unable to effectively combat false self-employment. The much-discussed outcome is expected to come up during the debate, in part because the PvdA earlier requested that State Secretary for Taxation and Fiscal Affairs Van Rij join the debate. The request could not count on a majority, but that the report is on the minds of politicians is clear.

Wet DBA affects the employment of professionals
Despite the continuing uncertainty regarding enforcement, replacement of the DBA Act and the further development of the web module, we see that the number of highly skilled zzp'ers (independent professionals) continues to increase. Professionals who consciously choose entrepreneurship and are usually hired by one client for a longer period of time (14 months on average) because of their knowledge and expertise. Detailed information that we have previously set out in the report 'De zzp'er bestaat wél wel', a must-read for politicians and policy makers concerned with the zzp-dossier.

At the same time, we observe a striking development among clients who hire independent professionals. They more often commit themselves - usually in good cooperation with intermediaries - to a maximum deployment period of two years, whether or not laid down in their hiring policy. Although the DBA law is not (yet) being enforced and there is as yet no clarity on an alternative plan, it can be said that the "law" is having an impact.

Focus enforcement on specific sectors
Enforcement of the DBA law in the higher segment of the labor market is undesirable. I therefore recommend focusing on sectors, where the percentage of vulnerable zzp'ers is high. Zzp'ers who work at low hourly rates, struggle to build up financial buffers and forced zzp-ship is more widespread. Although only 7% categorize themselves as "forced self-employment" (+/- 80,000 workers in the labor market), it is important that we fight this together and protect vulnerable workers.

Results of the web module pilot previously showed that in sectors such as construction, hospitality and transportation, the likelihood of "indication in employment" is highest. This sectoral approach is in line with the Belgian model with its Labor Relations Act. In our neighbors to the South, false self-employment is effectively combated by (1) clearer distinctions between employees and the self-employed and (2) stricter enforcement in sectors where the risk of underpayment and financial vulnerability is greatest.

The MLT opinion of the SER also provides more clarity regarding enforcement. A concrete example from this advice is the "legal presumption of employment" under the maximum daily wage of €30 to €35 per hour. This directive will promote enforceability and is also aimed at sectors where vulnerable self-employed workers would benefit from greater protection and certainty. The limited quantitative and qualitative capacity of the Tax and Customs Administration, as concluded in the report of the Court of Audit, can then be optimally utilized.

Nuance in the discussion
In summary, this report is yet another page in the self-employed chapter and so far it remains unclear what the next step is going to be in this dossier. I miss the nuance in the political-social debate about self-employed workers at the base of the labor market. The lion's share of the self-employed population consciously choose entrepreneurship and are very satisfied with their working conditions. Let's be mindful of this development, because we incredibly need all workers in times of tightness. HeadFirst Group is happy to think along with the next step.