How to hire self-employed professionals and comply with the Wet DBA

Jans advises clients on their collaboration with self-employed professionals: which zzp’er can stay, where lies the risk of false self-employment, and in which collaborations can they stay within the framework through minor adjustments? “You can still hire self-employed professionals. You just have to consider carefully in which situations it can and cannot be done.”

5 tips to avoid false self-employment

The Netherlands Tax Administration takes several factors into account when it assesses the work relationship between you and the zzp'er you hired. Jans has 5 tips on how to make sure you comply with the Wet DBA (Employment Relationships Deregulation Act).

Tip 1: draw up a clear contract

“Go through the terms of your collaboration with your zzp'er in detail,” says Jans. “You can do this, for example, using the Rijksoverheid decision-making tool: Het juiste contract (the right contract, in Dutch). We’ve noticed that sometimes there isn’t even a contract, just a price quotation that a client simply signs off on. That’s too non-binding. You should set out your agreements clearly and in writing.”

Tip 2: avoid embedding of the zzp'er

"Make sure that there is a clear difference between the zzp’er and your employees. And look at how you collaborate. You might have a perfect contract, but if you treat the zzp’er the same as an employee in practice, that is what counts. The Tax Administration checks for embedding: to what extent has the zzp’er become part of the organisation. Ask yourself: does the zzp’er really do different work than my employees, and are they treated differently? If not, it could be disguised employment.”

The Tax Administration checks for embedding by looking at:

• The work
  Does the work of the zzp’er resemble the main activities of your business? A painter who paints the office of a communications agency is clearly a contractor. It is different when the same agency hires a freelance communications consultant who performs the same tasks as employees.
• The treatment
  In addition, you have the embedding of the worker: do you treat the zzp’er the same as an employee? For example, does the zzp’er have to be present at certain times and join team meetings? Will they get a Christmas package and be allowed to come along to company outings? Such rights and obligations count in the assessment.

Tip 3: zzp'ers need to present themselves as externals

"Communicate clearly what the work relation is between you and the zzp'er. Make clear that this person is hired as an external, and tell the zzp'er to publicise this on LinkedIn or in their CV. Do not give zzp'ers business cards and arrange an external email address for them. For example, 'name@external.companyX.nl'." 

Tip 4: ask if the zzp'er has multiple clients

“The zzp’er must have other clients besides you. A way to test this is seeing the number of clients on LinkedIn, finding out how much effort the zzp’er makes to get new assignments, and how someone presents themselves on websites and social media."

Tip 5: check the financial risk of the zzp'er

Check in the contract who is financially liable if something goes wrong. Does it state that you will pay if the zzp’er makes a mistake? Then you bear the financial risk. If the zzp’er does not run a financial risk, their situation resembles employment more strongly.”

2 options in case of false self-employment

Do you realise that your zzp’er is actually an employee? These are your options.

Option 1: check if you can adjust the assignment and collaboration

“Describe the assignment as result-oriented as possible with a clear beginning and end, and a fixed rate,” Jans advises. “So, do not write: ‘You will be our communications consultant for x number of hours a week’, but: ‘You will deliver a new website and write x number of articles in 6 months’ time’. 

If you agree clear results at a fixed rate, it is easier to justify. Also agree on payment. Not every month, as with your employees. But after the delivery of a concrete result, such as the first 2 articles.”

Option2: offer an employment contract

“Is there obvious false self-employment and you cannot change this? Then end the assignment agreement and avoid fines or a post-assessment. Offer the zzp’er an employment contract."

More information and advice

• Read what you need to do to comply with the rules.
• Review your partnership with your contractor? Use the Choosing the right contract (in Dutch).
• Want to know about how the assessment of an employment relationship works in practice? Then read the assessment framework of theTax Administration (known as the Deliveroo ruling).
• You can also apply to the Tax Administration for a “Request for preliminary consultation on the assessment of an employment relationship“(in Dutch).

Would you rather speak to someone?

The KVK Advice Team listens, analyses and provides tailor-made advice. Call 088 585 22 22 on working days between 8:30 and 17:00 hours.