Opinion Monitor

The Jetten Cabinet is committed to clarifying the employment relationship between self-employed individuals and clients and to improving the position of self-employed individuals in the labor market. In doing so, the government is focusing, among other things, on the further development of two important legislative proposals: the Self-Employed Persons Act, a private member’s bill introduced by the VVD, CDA, D66, and SGP, and the Basic Disability Insurance for the Self-Employed (BAZ). At the same time, enforcement against bogus self-employment will continue.

HeadFirst Group surveyed nearly 1,300 highly educated self-employed professionals to find out how these enforcement measures are affecting them, both in terms of current assignments and when seeking new ones. We also asked for their views on the two legislative proposals mentioned.

The results show that many self-employed individuals have had more difficulty finding new assignments since enforcement resumed on January 1, 2025. At the same time, a large proportion indicate that ceasing to work as a self-employed person is not a realistic option for them. Many respondents are also critical of the legislative proposals. In addition, a significant proportion are critical of the central government’s communication regarding enforcement against bogus self-employment and regarding the question of which assignments self-employed workers may or may not perform.

The impact of enforcement against bogus self-employment is greater than initially expected

59 percent of respondents report having difficulty finding new assignments. This represents a 10-percent increase compared to 2024, when HeadFirst Group conducted a similar opinion survey asking to what extent self-employed professionals expected the lifting of the enforcement moratorium on the DBA Act, effective January 1, 2025, to cause problems. In 2024, 41% indicated that, despite the potential unrest that could arise if enforcement against bogus self-employment were fully resumed, they would not stop working as self-employed professionals. At 40% now, that number has remained virtually unchanged.

A clear pattern emerges from the open-ended responses at the end of the survey. Many self-employed professionals indicate that, by 2025, clients have visibly “hit the brakes” and become more cautious about hiring self-employed professionals. According to respondents, this is often done as a precaution, out of fear of enforcement by the tax authorities.

One of the respondents notes: “There is currently a great deal of uncertainty in the market. Assignments that, in practice, clearly meet the relevant criteria and case law are nonetheless being labeled as unsuitable for self-employed professionals. Due to the ongoing uncertainty and the resumption of enforcement, many self-employed professionals are missing out on assignments, and the supply of work has noticeably decreased.”

Widespread dissatisfaction with the federal government's communication

As was the case in the 2024 Opinion Monitor, “uncertainty” is a key concern for many respondents. Despite the fact that nearly 69% are (very) well informed about the Tax and Customs Administration’s enforcement strategy, many self-employed individuals are worried. Given the amount of misinformation circulating on social media regarding enforcement against bogus self-employment, it is likely that there is a significant need for clear and consistent communication in advance.

Although the national government itself emphasizes the importance of clear communication regarding enforcement, over 70 percent of respondents say they are (very) dissatisfied with the way the government communicates on this issue. According to many self-employed professionals, uncertainty about the rules directly translates into fewer assignments. In HeadFirst Group’s 2024 opinion survey, self-employed professionals were also critical of the national government’s public campaign—in that case, regarding the lifting of the enforcement moratorium: 65% indicated that the campaign provided (absolutely) no clarity.

Politicians also took note of these concerns. Thierry Aartsen (VVD), now Minister of Labor and Participation, Hans Vijlbrief (D66), now Minister of Social Affairs and Employment, and then-Member of Parliament Mariska Rikkers-Oosterkamp (BBB) called on the previous cabinet in a motion to actively communicate that working with self-employed professionals remains possible, provided the rules are followed. This motion was adopted by the House of Representatives on May 27, 2025.

Nevertheless, there remains a great deal of uncertainty. Nearly 77 percent of respondents say they are (very) dissatisfied with the clarity regarding which assignments self-employed professionals can and cannot undertake.

Self-employed workers are not quite as enthusiastic about mandatory disability insurance (BAZ)

Respondents have mixed views on the further consideration of the Self-Employed Persons’ Basic Disability Insurance Act (BAZ), which was submitted to the House of Representatives for debate on Friday, March 13. On the one hand, nearly 38% say they think it is (very) good that mandatory disability insurance is being introduced; on the other hand, 39% say they think it is a (very) bad idea. A selection of the critical responses shows that self-employed individuals are concerned about the fact that coverage does not take effect until after two years and about “further government interference.” A large proportion also indicates that they can manage just fine on their own without mandatory disability insurance. Only 7% have made no provisions in case of disability. The rest do so through savings (59.4%), private insurance (50.4%), investments (39.5%), and finally, 10.9% are members of a bread fund. Although the bill aims to provide an opt-out for these cases, self-employed individuals without employees will still be required to pay a so-called stability contribution to the UWV. The amount of this contribution is currently unknown and is being further developed by the government.

The Self-Employed Persons Act also lacks broad support

Only 27.7 percent of respondents are (very) convinced that the Self-Employed Persons Act will actually help clarify whether or not a particular assignment can be carried out by a self-employed person. That is a striking finding.

In April 2025, a survey conducted by Knab revealed that a large majority of self-employed individuals view the private member’s bill for the Self-Employed Persons Act favorably. A survey of more than 7,500 self-employed entrepreneurs showed that 71 percent would support the proposal if they were members of the House of Representatives.

That is a strikingly high percentage, especially for a law that may also introduce new obligations for self-employed individuals, such as arranging for a pension and disability insurance. In the survey, 17 percent said they opposed the proposal, while 12 percent were still undecided.

Enforcement and legislation are putting pressure on the self-employed market

The results of this opinion survey paint a stark but clear picture of the sentiment among highly educated self-employed professionals regarding the resumption of enforcement against bogus self-employment and potential legislation. Many respondents are already experiencing the tangible effects of this enforcement in the form of fewer available assignments.

Furthermore, the results show that uncertainty regarding whether a self-employed person can or cannot accept a contract plays a significant role in current market developments. Despite a relatively high level of awareness of the Tax and Customs Administration’s enforcement strategy, many self-employed individuals indicate that the market turmoil is leading to caution among clients. According to respondents, this directly translates into fewer contracts.

Opinions on the new legislation also remain mixed. Both the mandatory disability insurance and the Self-Employed Persons Act are eliciting mixed reactions. While some self-employed individuals view the proposals as a step toward greater security and clarity, a significant portion questions their effectiveness, particularly when it comes to actually eliminating uncertainty regarding the use of self-employed workers. On a positive note, 93% of respondents have made provisions for disability, and 94% for retirement.

The findings thus underscore the importance of clear and consistent communication regarding the applicable rules and the purpose of enforcement. In a labor market where self-employed professionals play a significant role, predictability is essential for both clients and self-employed professionals. Especially during this phase of potential changes in policy and legislation, a clear explanation of what is and is not permitted can help foster greater confidence and stability in the market.

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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

Opinion Monitor – Self-employed workers dissatisfied with the national government’s communication regarding the approach to bogus self-employment