NederlandsHello ZZP'er! Are you already familiar with the Wet DBA? Don't worry, Actief Werkt! will explain it to you. It is important to know what is going to change. From 2025, the government will be monitoring this law more strictly, and that may affect your work as a self-employed person. Let's look step by step at what this could mean for you.
What is the DBA Act?
The DBA Act (Deregulation Assessment of Employment Relations) ensures that the Tax Authorities can check whether you are truly self-employed. The aim is to combat false self-employment. This means that the Tax Authorities want to check whether you are truly a self-employed person, and not secretly working for a client without paying payroll tax and premiums.
What will change in 2025?
From 2025, the Tax and Customs Administration will be checking more strictly whether you, as a self-employed person, are really working independently. They want to prevent companies from actually hiring employees as self-employed persons, in order to avoid paying taxes. This means that there is a greater chance that they will visit you or your client to see exactly how you work.
What does this mean to you?
If you are truly self-employed and work for multiple clients, you probably don't have to worry. However, if you work often or only for one client, it is important to pay close attention. The Tax Authorities may then think that you are actually an employee and not a real self-employed person. This can have consequences for you and your client.
Things the Tax Authorities can check:
- Authority relationship
They look at whether there is a relationship of authority between you and your client. If you receive a lot of instructions about what, where and when to work, the Tax Authorities may see this as an employee-employer relationship instead of a self-employed one. - Independence and deductible
The Tax Authorities check whether you are truly self-employed. This means that you run your own risk. If you do not carry out an assignment properly, you bear the consequences (such as financial loss). You must also use your own company resources, such as your own laptop or tools, instead of items that you receive from your client. - Number of clients
If you only work for one client, it can seem like you are actually employed. Having multiple clients shows that you are truly an independent entrepreneur. - Contracts and invoices
The Tax Authorities check whether the agreements between you and your client are properly recorded in a contract. They check whether the contract is in line with how you work in practice. They also check whether you send invoices yourself and are not paid as a regular employee. - Working hours and obligations
They can check whether you determine your own working hours or whether you are bound to the working hours of the client. If you are obliged to be present at fixed times, this looks more like an employee-employer relationship. - Mandatory presence on the work floor
If your client demands that you always work at their location or be present at certain times, this may also be a signal to the tax authorities that you may not be a genuine self-employed person.
What can you do yourself?
Download the checklist here and see how you can continue to be self-employed without any worries:
Actief Werkt! ZZP: your partner in flexibility and security
With Actief Werkt! ZZP you ensure that the collaboration is well organized. We have been a recognized ZZP intermediary for more than 15 years and certified with the ZZP intermediary quality mark of the NBBU. This quality mark guarantees that our services are well organized and transparent.
Benefits of being self-employed via Actief Werkt! ZZP
Go for certainty and prevent false self-employment with our services. At Actief Werkt! ZZP:
- We follow the advice of the Tax Authorities.
- We use approved model agreements from the Tax Authorities.
- We ensure careful procedures when creating and maintaining your file.
- Do we comply with the agreed payment terms?
With our expertise, you know exactly where the risks lie and you can continue to be self-employed without any worries!
Actief Werkt! is here for you, if you have questions about your work as a freelancer, or if you are looking for a nice assignment! Mail to zzp@actiefwerkt.nl or call 088 0045200.