The DBA law in the Netherlands – a guide for freelance specialists

The Dutch Deregulation of Labour Relations Assessment Act, commonly known as the DBA law (Wet Deregulering Beoordeling Arbeidsrelaties), is a crucial framework for freelancers (zzp’ers) and self-employed professionals in the Netherlands. It aims to clarify whether aw orking relationship qualifies as genuine self-employment or disguised employment. Understanding this distinction is essential for employment law compliance, tax benefits and social security contributions.

Understanding the purpose of the DBA law

The primary goal of the DBA law is to prevent misclassification and ensure that self-employed individuals are not treated as employees without the associated rights and protections. It helps businesses and freelancers define their employment relationships clearly, avoiding hidden payroll tax liabilities and additional tax assessments.

With the enforcement moratorium lifted as of 1 January 2025, the Dutch Tax and Customs Administration (Belastingdienst) has resumed audits to tackle false self-employment. This means organisations must now ensure their freelance work arrangements comply with the law.

Key indicators of employment status

The Dutch tax authorities assess employment status based on several criteria:

Under the DBA law, the relationship between a freelancer and a business is assessed based on several factors:

• Control and direction: If the client dictates working hours or methods, it may indicate an employment contract
• Substitution: Freelancers should be able to appoint a substitute without prior approval
• Tools and materials: Independent contractors typically use their own equipment
• Economic risk: Freelancers bear financial risks, such as non-payment or project failure

If these indicators suggest dependency, the relationship may be reclassified as employment, triggering payroll taxes and loss of tax benefits.

Consequences for freelancers

To maintain independent status under the DBA law, self-employed workers should:

• Use model agreements or freelancer contracts that clearly define the project scope and working arrangements
• Avoid relying on a single client for more than 70% of their income
• Register with the Dutch Chamber of Commerce and maintain a separate business identity
• Complete multiple assignments across different clients to demonstrate autonomy

Failure to meet these criteria may result in tax assessments, retroactive penalties, and loss of self-employment status.

Practical steps for compliance

Freelancers should take proactive steps to ensure compliance and avoid misclassification:

• Define scope and autonomy: retain control over working hours and methods
• Limit meetings: attend only essential meetings and avoid performance reviews
• Substitute if needed: have a substitute ready for long-term absences
• Bill for hours worked: invoice only for time spent on assignments
• Maintain professional boundaries: avoid accepting gifts or participating in client social events

These steps help reinforce the freelancer’s status as an independent contractor and reduce the risk of being classified as an employee.

What’s changing in 2025?

The Dutch government’s Enforcement Plan for Employment Relations 2025 introduces a risk-based enforcement strategy, focusing on high-risk sectors such as IT, media and government. Businesses found to be in breach may face fines, retroactive tax liabilities and reputational damage.

The DBA law now plays a central role in shaping the Dutch labour market and protecting both freelancers and employers from legal and financial risks.

How we can help

Navigating the DBA law and maintaining compliance can be complex. Our team specialises in supporting self-employed individuals, independent contractors, and businesses in structuring compliant working relationships. Whether you’re based in Amsterdam or elsewhere in the Netherlands, we offer tailored advice to help you avoid misclassification and operate confidently within Dutch employment law.