What should self-employed persons and clients pay attention to?

From 1 January 2025, a new approach to working with self-employed persons in the Netherlands will be introduced. The Tax and Customs Administration will be taking a stricter approach to bogus self-employment, and this will have consequences for everyone who works as a self-employed person or hires self-employed persons. So, do you work as a self-employed person in transport, construction or technology or do you manage these teams? Then it is wise to read on, because these rules may affect you.

What is false self-employment?

False self-employment sounds like a grey area, and sometimes it is. It concerns situations in which a self-employed person officially works as a ZZP'er, but in practice mainly works for one client and often works as if he or she were an employee. False self-employment is a problem because it often causes unfair competition, results in a skewed tax payment and sometimes deprives ZZP'ers of protective rights. The government wants this practice to stop, and that is why stricter enforcement will be implemented from 2025.

The new rules for self-employed persons and clients

For self-employed persons and clients, the new legislation means that everyone in the sector must be ready for a stricter check. The most important rules in a row:

• Entrepreneurial criteria: In order to be able to work as an independent contractor, ZZP'ers must demonstrate that they operate as entrepreneurs. This means making their own choices, taking risks and not working under the direct authority of one client. From now on, the Tax and Customs Administration will keep a close eye on whether these elements are present.
• Clients are given a supervisory role: If you work with freelancers as a client, the responsibility for hiring them correctly lies partly with you. Freelancers must really work as independent contractors – and that must be in black and white in your contracts and collaboration. So quickly hiring someone on a freelance basis will no longer work if the working conditions do not meet the entrepreneur criteria.
• Strict enforcement and fines: After a transitional year in which self-employed persons and clients can still dot the i's and cross the t's without fines, the Tax Authorities will start enforcing everything from 2026. This means that both self-employed persons and clients who do not comply with the new rules can expect fines.

What does this mean in practice?

For self-employed persons
These new rules require self-employed people to be smart about their administration and business operations. Self-employed people will have to meet the criteria to be able to continue working as they wish. Think of good administration, working for multiple clients and avoiding a dependent working environment with one client.

For clients
For clients who are used to working quickly and flexibly with freelancers, it is time to take a critical look at the agreements and working methods. You can still hire freelancers, but it must be clear that they work as independent contractors. With good preparation, you can prevent surprises such as additional assessments or fines.

Working for a salary – an attractive alternative

Recent changes can make freelancers doubt the future of their self-employment. The freedom of being your own boss is attractive, but many freelancers also experience the uncertainty that comes with it. At Reduzs, we see an alternative that offers both stability and opportunities.

Working at Reduzs means:

• Financial security and less worries: No more worries about fluctuations in income or high insurance costs. We offer a stable salary and arrange insurance and pension for you.
• Less hassle: At Reduzs you can fully focus on your profession, without the administrative burdens such as bookkeeping and quotes. We take care of all peripheral matters.
• More free time: Entrepreneurship takes time, often at the expense of yourself or your family. As an employee at Reduzs, you work fixed hours and have time left for what is really important.
• Excellent secondary employment conditions: From market-conform salary to premium tools and training programs. In addition, we offer a socially active work environment and plenty of opportunities to grow.

Would you like to know more about the possibilities at Reduzs? Then contact us contact with us. We would be happy to discuss what working as an employee can mean for you.