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Published on 24 July 2025

Read in Dutch.

Whether someone works for you on the basis of an employment contract or an independent contractor agreement, legally speaking, is not a matter of the title of the contract. It revolves around the practical execution of the agreements, and that often makes it difficult to assess in practice, as we have noticed at Doorn & Keizer.

Would you like the assessment process to run more smoothly than it does now? Please download our Cheat Sheet. Based on the latest legislation and case law, the Cheat Sheet will quickly help you determine whether you, as an HR manager, need to be concerned about an independent contractor being classified as an employee.

The stakes are high now, as increasingly more pseudo-self-employed workers are winning court cases, under Dutch law, and the tax authorities are enforcing the law again. If an independent contractor agreement turns out to be an employment contract after all:

• you will be subject to employment law protection in the event of illness, holiday entitlement and dismissal;
• a collective labour agreement may apply and contributions to a pension fund or other social fund may have to be paid (with retroactive effect);
• there may be additional income tax and social security contributions; and
• the company may be fined.

So take action now and (1) read up on the matter using our Cheat Sheet, (2) make an inventory of any independent contractor/freelancers/self-employed persons working for you, (3) review/check existing contracts using the Cheat Sheet and adjust them if necessary, and (4) draw up new contracts for the provision of services based on the Cheat Sheet and ensure that they do not constitute employment contracts en (5) act in practice strictly in accordance with the new contracts.

Do you have questions about pseudo-self-employment, the classification of working relationships, or do you need help assessing or amending your contracts? Please do not hesitate to contact our lawyer Jeroen Meersma or contact one of our other specialists here. We are happy to assist you.

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