Strong 13 percent increase from September 2024

The uncertainty surrounding the lifting of the enforcement moratorium as of Jan. 1, 2025 has further increased the impact on the labor market. The latest measurement by HR-tech service provider HeadFirst Group, among 1,201 independent professionals (zp'ers), shows that 38 percent of zp'ers have now lost one or more assignments. This is a sharp increase from the 25 percent in September 2024. In addition, 18 percent of the self-employed are now considering quitting business, up from 15 percent earlier this year.

Growing concerns about the future
In addition to the immediate consequences, concerns about the future are growing. Whereas in September 57 percent of self-employed people expected it to become more difficult to find assignments after January 1, 2025, this percentage has now risen to 74 percent. Marion van Happen, CEO of HeadFirst Group, expresses her concerns: "These figures show that uncertainty in the market is growing. Both self-employed people and clients still experience uncertainty and complexity, which leads to reluctance. This is a worrying trend that we must collectively address in order to maintain peace in a tight labor market. It is essential that organizations get their processes in order, enter into discussions with self-employed workers and realize that after January 1, 2025, it will simply still be possible to hire self-employed workers for assignments in an effective and responsible manner. As an HR service provider, we are happy to support this."

Lack of clarity remains major bottleneck
The central government launched a public campaign in September to inform self-employed workers and clients about the lifting of the enforcement moratorium, and the Tax and Customs Administration published a consideration framework to provide more clarity about assessing a working relationship. In addition, the Tax and Customs Administration's market team worked intensively with industry associations and umbrella organizations to further spread the message. All these efforts resulted in more than 80 percent of independent professionals being well aware of the expiration of the enforcement moratorium as of January 1, 2025.

Still, according to many self-employed workers, the consideration framework published on the Tax Administration's website offers little relief: only 15 percent indicated that the framework provides clarity about their employment relationship. One respondent aptly articulated the problem: "The consideration framework is too general, all the criteria are multi-interpretable and it offers no concrete guidance for specialized or long-term assignments."

Call for action and cooperation
With the imminent lifting of the enforcement moratorium, HeadFirst Group calls for calm among clients and zzp'ers, clear information and intensive cooperation between government, market parties, industry associations and civil society organizations. "The rapid developments require continuous monitoring, good mutual communication between the parties involved and timely actions to limit the impact," Van Happen said. "As a major HR service provider, we continue to take our responsibility by supporting clients, suppliers and self-employed people with up-to-date information, clear advice and practical solutions."