Employment & Staff

Hiring Freelancers in the Netherlands: The Rules on False Self-Employment

Updated: 2026-05-27 Holdwise editorial team Freelancers Schijnzelfstandigheid Compliance

The Netherlands has strict rules against false self-employment ("schijnzelfstandigheid"). If a freelancer ("ZZP'er") you hire works like an employee, you as the client can be charged back taxes and penalties. With freelancers you have more flexibility, as long as you follow these rules. At Holdwise, we updated this answer on 27 May 2026 and change it when the rules change.

What is false self-employment?

"Schijnzelfstandigheid" is when someone is hired as a freelancer but works like an employee in practice. If the relationship looks like employment, the Tax Authority can reclassify it. The client may then owe payroll taxes and social premiums, as if the person had been on the payroll.

Why the rules get more attention

The Dutch government now enforces these rules more strictly. As a client, you now need more than a freelancer's invoice. The Tax Authority looks at how the work is really done, whatever the contract says.

The three main tests

Roughly, a relationship looks like employment when:

Authority: you direct how, when and where the person works, like a boss.
Personal work: the person must do the work themselves and lacks the freedom to send a replacement.
Pay: there is a regular wage-like payment, and project-based entrepreneurial risk is missing.

The more these apply, the higher the risk of reclassification.

How to hire freelancers safely

Hire for clearly defined projects or deliverables, and avoid an open-ended "just be here" arrangement.
Let the freelancer keep real independence over how they work.
Make sure they have other clients and operate a real business.
Use a proper assignment agreement for an independent working relationship.
Avoid treating them exactly like your employees (same hours, same management, same desk indefinitely).

The risk if you get it wrong

If the Tax Authority reclassifies the relationship, you as the client can face back payroll taxes, premiums and penalties. Take care when you hire freelancers. With careful hiring, you protect yourself and the freelancer.

Tip: if you need someone working under your direction full-time for the long term, hiring an employee is often the simpler and safer option.

If the freelancer becomes an employee, your BV needs a payroll. We can set it up and run it every month. See payroll and administration for a Dutch BV.

A Dutch BV files the corporate tax return by 1 June, the VAT return every quarter and the payroll tax return every month. The annual accounts are due within twelve months. See running a Dutch BV: taxes, filings and every deadline.

Frequently asked questions

What is schijnzelfstandigheid? +

It is false self-employment. You hire someone as a freelancer, but the relationship is like employment. The Tax Authority can then reclassify it, and the client becomes liable for payroll taxes.

Who is at risk, the freelancer or the client? +

Mainly the client. If the relationship is reclassified, the client can owe back payroll taxes and premiums. The freelancer can also face consequences, so both should take care.

How do I hire freelancers safely? +

Hire for defined projects, preserve their independence, ensure they have other clients, use a proper assignment agreement and avoid treating them exactly like employees.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 2026-05-27