The DBA Act is back (never completely) away. Enforcement has started again since 1 January 2025, causing questions, doubts and unrest in the market. As a client, can you still hire a self-employed person? When are you at risk of additional taxes or fines? In this article, we explain what is going on from the perspective of both freelancers and clients.
The DBA Act (Deregulation Assessment of Employment Relations Act) is intended to combat false self-employment. The goal: to ensure that someone who presents himself as a self-employed person, but actually works as an employed employee, is treated as an employed employee. This means that tax payments and social contributions apply to the client.
Since 2016, enforcement of this law had been suspended. This has changed as of 1 January 2025: the tax authorities are actively enforcing again, although without fines in this first year.
For clients: what are your obligations?
As a client, you are responsible for testing the employment relationship. So you can no longer hide behind the label “self-employed person” if there is actually employment.
What should you pay attention to?
There are three legal criteria that determine whether there is employment:
1. The relationship of authority
2. Compulsory personal work
3. The salary
If all three are present, there is probably employment.
Practical tips for clients:
• Use an approved model agreement;
• Make sure that the practice matches what is on paper;
• Avoid long-term deployment at fixed times;
• Record your choices carefully for possible control.
For freelancers: what should you pay attention to?
Many self-employed people are concerned: can I still take on assignments? Will I soon be labeled as a false self-employed person?
When are you a 'real' self-employed person?
You are self-employed if you:
• You decide how you work;
• You can have it replaced;
• Works for multiple clients;
• Uses own tools/resources;
• Does not participate in the internal process of an organization.
Do you work on location for a long time, under instruction and at fixed times? Then there may be false self-employment.
What are the risks of bogus self-employment?
For clients:
• Payroll tax and contributions
• Possible fines (from 2026)
• Reputational damage
For freelancers:
• Loss of tax benefits
• Opportunity of forced employment
• Fewer assignments
Conclusion: clear agreements are more important than ever
The restart of enforcement of the DBA Act is not a reason for panic but for action. Whether you are a self-employed person or a client: make sure you know where you stand. This is the only way to avoid surprises and build collaborations.