Time Management

19 Mar 26

Self-employment law and bogus self-employment: what you need to know in 2026—2027

Nikki Commandeur

Content Marketer

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The discussion about self-employment and false self-employment has been going on in the Netherlands for years. But 2026 marks a tipping point: the soft landing is over, new legislation is ready for the House of Representatives and the tax authorities are actively monitoring. Those who wait now are seriously at risk.

Whether you work with freelancers as a client or are self-employed yourself: the rules of the game change. And not a little bit.

This blog explains what's planned, what it means for your organization - and what you can do about it now.

The most important insights

Enforcement of the DBA Act started actively on 1 January 2025. The era of voluntary self-employment is over. Organizations that do not take action risk additional taxes up to five years back.
The VBAR Act replaces the DBA Act with a structured assessment framework based on three equivalent categories of indicators. There is no transitional arrangement.
New: the Self-Employed Act, submitted by VVD, D66, CDA and SGP, offers an alternative market-oriented proposal. Regardless of which bill passes, the essence remains the same: you need demonstrable proof of how employment relationships work in practice.
The legal presumption of employment applies to freelancers who earn less than approximately €36 per hour. The burden of proof then lies with the client.
Bogus self-employment is assessed on the basis of reality, not the contract. Data counts — not intent.
With the arrival of the WTTA in 2027, lending staff will also become a regulated activity. This directly includes secondments and IT agencies that lend specialists.
Good time registration is the practical basis of every compliance strategy. Those who have no data have no defense.

DBA Act: the moratorium is over

The Deregulation Assessment of Employment Relations Act (DBA) has been around since 2016, but for years, the tax authorities held back: an enforcement moratorium ensured that little happened in practice. That moratorium ended on 1 January 2025.

What does this mean in concrete terms?

From 2026, the following applies:

In principle, the tax authorities will start with a company visit if there are suspicions of false self-employment.
A warning may follow after the visit
Additional taxes require a book investigation
Payroll tax payments are possible retroactively up to five years
Offence fines are imposed in the event of gross negligence or wilful violation
From 1 January 2027, there will no longer be a soft landing — standard fines without exception

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📚 Read all about important things here HR changes from 2026 and 2027.

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VBAR Act: a new assessment framework (intended for July 2026)

The Clarification of Employment Relations and Legal Presumption Assessment Act (VBAR) was submitted to the House of Representatives in July 2025. The expected effective date is July 1, 2026 — subject to parliamentary approval. The VBAR replaces the DBA Act and codifies what judges have already decided in well-known cases such as Deliveroo and Uber.

VBAR's three criteria

The law assesses employment relationships on the basis of three categories of equivalent indicators:

W indicators (Employment)

Is the self-employed person managed by the client?
Does the client decide when and how the work takes place?
Is the self-employed person embedded in the organizational structure, with supervision and control?

Z indicators (Independence)

Does the self-employed person run his own financial risk?
Does the self-employed person have their own tools and materials?
Does the self-employed person have specific knowledge that the client does not have?

OP indicators (Entrepreneurship)

Does the self-employed person serve multiple clients?
Does the self-employed person pay VAT and invest in their own company?
Does the self-employed person demonstrably spend time on acquisition?

More W points than Z and OP points combined? Then there is a risk of bogus self-employment — regardless of what the contract says.

Legal presumption of employment

New in the VBAR: freelancers who earn less than approximately €36 per hour (probably €38 in 2026) can claim to be employees. The burden of proof then shifts entirely to the client. Important: the current bill has no transitional arrangement. Compliance is required from day one of entry into force.

The Self-Employed Act: an alternative proposal

In addition to the VBAR, a second bill is in circulation: the Self-employed Act, introduced by a coalition of VVD, D66, CDA and SGP. This proposal takes a more market-oriented approach and emphasizes external entrepreneurship indicators rather than the integrated weighting of the VBAR.

What's the difference?

Where the VBAR weighs all three indicator categories equally, the Self-Employed Persons Act focuses more strongly on whether someone acts as an entrepreneur in the market. Think of: serving multiple clients, being commercially visible, investing in your own company.

The underlying logic is: those who really do business are not an employee — even if they work for one client for a long time.

What does this mean for you?

Regardless of which bill passes, the fundamental requirement is identical: you need structured, reliable records of how employment relationships function in practice. The Self-Employed Persons Act does not make demonstrable entrepreneurship less important — rather, more.

What can you do now?

Follow the parliamentary consideration of both bills — the final text determines your compliance strategy
Prepare yourself for the strictest variant: that gives you the most security
Structurally document the entrepreneurship of freelancers, so that you can demonstrate that the relationship is legitimate with each outcome

Bogus self-employment: how do you assess the risk?

Bogus self-employment is not a black and white issue. It's about the sum of signals — and the line isn't always where you think. These are the most common risk factors for clients in consultancy and IT:

High risk

The self-employed person has been working full-time for you as the only client for more than 6 months
You decide when, where and how the work is done
The self-employed person only uses your systems, equipment and locations
There is no demonstrable acquisition with other customers

Medium risk

The self-employed person participates in internal meetings and reporting structures
The rate is just above the threshold of €36—38 per hour
The self-employed person has his own Chamber of Commerce registration, but has been working mainly for you for years

Low risk

The self-employed person works for multiple clients and can demonstrate this
The rate is well above the threshold
There is clear project documentation with specific results and deadlines
The self-employed person has his own specialist knowledge that you do not have in-house

What can you do now?

Make a risk analysis of all active self-employed relationships based on the above factors
Document for each relationship: rate, duration, management, own entrepreneurship
Consider model agreements that demonstrably establish independence

WTTA: lenders are also regulated (2027)

Anyone who secondments specialists to customers must also take into account the Employment of Workers Act (WTTA). From 1 January 2027, only licensed parties can lend staff in the Netherlands — including IT and consultancy firms whose employees work under the direction and supervision of the customer.

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📚 Read here everything about the WTTA: what will change for secondment lenders?

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WTTA timeline

November 1, 2026 — January 1, 2027: Registration period with the Dutch Authority for Lending Market (NAU)
January 1, 2027: Act enters into force
July 1, 2027: Permit Application Deadline
January 1, 2028: Start active enforcement

Impact for IT and consulting firms

Many agencies do not recognize themselves as “lenders”, but do fall under the WTTA. If your employees or hired freelancers work under the direction of the customer, you are legally a lender. The combination of DBA/VBAR and WTTA makes the compliance issue extra complex.

What can you do now?

Check via www.toelatinguitleenmarkt.nl whether you are subject to the law
Inventory certifications (SNA, NEN 4400, PayOK) and start applying in time
Reserve budget for the deposit: €100,000 for full admission, €50,000 for provisional admission

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📚 Read more about this important dates and deadlines of 2026 and 2027 around WTTA

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TimeChimp helps you be prepared

Bogus self-employment is assessed on the basis of how work actually took place — not on contract texts or intentions. That means that data is your strongest defense. And data starts with good time registration.

TimeChimp supports you with:

Transparent time registration: for freelancers, flex workers and permanent employees — with a complete, unchangeable audit trail
Project Management: providing insight into assignments per client, including scope and results
Approval workflows: internally and via the customer portal, so that clients sign off for hours digitally
Links with payroll and accounting: direct integrations with Exact Online, AFAS, Twinfield, Visma Nmbrs and Loket.nl
Reports: quick insight into your workforce, contract forms and deployment per client
Self-billing: for organizations that work with freelancers — invoices generated based on approved hours, with clear administrative separation

Conclusion

The rules surrounding self-employment are fundamentally changing. Bogus self-employment is no longer tolerated, the burden of proof is shifting to clients and new legislation raises the bar structurally. Don't wait for the final legal texts before taking action - the direction is fixed.
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The most important deadlines at a glance:

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