Freelancers and False Self-Employment in 2025
Freelancers and False Self-Employment in 2025
New Rules and Legal Risks
Since January 1, 2025, the Tax Authority actively enforces false self-employment regulations. This has major consequences for organizations working with independent contractors. While previous years focused primarily on written agreements, the emphasis is now on practice: how is work actually performed?
For many employers, this means existing collaborations must be re-examined. What began as a flexible collaboration with a freelancer may now have all the characteristics of an employment contract.
The Legal Framework: What Does Case Law Say?
The Supreme Court determined in the so-called Deliveroo ruling that all circumstances of the case are collectively decisive. Since then, judges and the Tax Authority have applied a holistic approach. Factors that play a role include:
- the nature and duration of the work;
- the degree of freedom in working hours and execution;
- the degree of integration within the organization;
- whether the freelancer can be replaced;
- how compensation and rates are determined;
- the presence of commercial risk and entrepreneurship.
No single element is decisive. It is always about the overall picture.
Risks for Your Organization
If a freelancer relationship is retrospectively viewed as an employment contract, the consequences can be significant:
- Additional assessments for payroll tax and premiums (with retroactive effect from January 1, 2025, or up to five years back in cases of bad faith).
- Penalties that can amount to up to 50% of the additional assessment.
- Employment law claims, such as continued pay during illness, vacation days, and dismissal protection.
In practice, these claims can even exceed the fiscal risks.
2025 as a Transition Year
The Tax Authority speaks of a “soft landing”:
- no penalties as long as you can demonstrate that you are actively taking measures;
- warnings prior to inspections;
- room for preliminary consultation.
This gives organizations the opportunity to carefully review their freelancer relationships.
Our approach
We assist organizations in mapping and legally assessing freelancer relationships. We look not only at contracts, but especially at actual implementation. Where necessary, we help adjust collaborations or convert them to employment contracts.
Our support includes:
- risk assessment based on the Deliveroo criteria;
- updating and drafting contracts;
- advice on restructuring the collaboration;
- guidance during consultation with the Tax Authority;
- drafting internal procedures and controls.
Common Scenarios Where We Provide Advice
- structural deployment of independent contractors alongside employed staff;
- long-term assignments where the independent contractor works exclusively for one client;
- use of intermediaries or platforms;
- uncertainty about the qualification of the collaboration: employment contract or assignment.
Conclusion: Prevent Surprises
The rules regarding freelancers and false self-employment are stricter in 2025 and enforcement is more intensive. By evaluating your collaborations now, you limit financial risks and employment law claims.
Do you want to know if your business is at risk? Contact us for a non-binding risk assessment.
Our specialists are ready for you
- Personal strategy
- Maximum results
- Complete peace of mind
Case study
In Line with Laws and Regulations
A client in the creative sector had worked for years with several freelancers who were structurally and full-time active for the company. Upon assessment, it appeared that the situation strongly resembled that of employees. We mapped the risk, revised the contracts, and partially converted the collaboration to employment contracts. This allowed the organization to continue the collaboration, but in line with laws and regulations and without unexpected fiscal or employment law claims.
Case study
In Line with Laws and Regulations
A client in the creative sector had worked for years with several freelancers who were structurally and full-time active for the company. Upon assessment, it appeared that the situation strongly resembled that of employees. We mapped the risk, revised the contracts, and partially converted the collaboration to employment contracts. This allowed the organization to continue the collaboration, but in line with laws and regulations and without unexpected fiscal or employment law claims.
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