Everything about misclassification, DBA Act & Zelfstandigenwet
Practical guides, checklists and tools in plain language. For freelancers and companies.
What is misclassification? (short answer)
Misclassification means working as a freelancer while the actual working relationship is employment. The Dutch tax authority tests authority, embedding and entrepreneurial risk via the Deliveroo criteria (Wet DBA). If it fails, payroll tax assessments up to five years back and a penalty can follow.
Schijnzelfstandigheid
Definities, drielagentoets en preventie — de kern van elke ZZP-compliance vraag.
What is misclassification?
Plain-language explanation with examples, signals and consequences for freelancers and clients.
Read morePreventing misclassification: checklist
Practical 12-step checklist to prevent misclassification. For freelancers and companies.
Read moreAuthority relationship explained
The key criterion: when does authority exist and how do you avoid it?
Read moreProving self-employment
How do you demonstrate your independence? Indicators, evidence and concrete steps.
Read moreDossier building for freelancers
Build evidence for your independence with a practical checklist and tools.
Read moreWet DBA & VBAR
Het juridische fundament: Wet DBA, VBAR-consultatie en de Zelfstandigenwet in gewone taal.
DBA Act explained
What does the DBA Act mean for freelancers and companies? Model agreements, enforcement and more — in plain language.
Read moreZelfstandigenwet explained: the criteria
The assessment criteria, the legal presumption and what it means for you. Simply explained.
Read moreDifference DBA Act and Zelfstandigenwet
Clear comparison: what changes with the Zelfstandigenwet compared to the DBA Act?
Read moreSelf-Employment Act explained
The new Self-Employment Act (successor to DBA): criteria, legal presumption and what it means for you.
Read moreHandhaving & sancties
Wat er gebeurt na het einde van het moratorium: controles, naheffingen en boetes.
Enforcement moratorium explained
What was the enforcement moratorium, why was it lifted and what does it mean now?
Read moreEnforcement of misclassification 2025-2026
Everything about fines, back-taxes and penalties. Including calculation examples and a timeline.
Read morePayroll tax back-claims
How is a back-claim calculated? Calculation examples, penalties and how to prevent it.
Read moreMisclassification fines for freelancers
How high are the fines? Penalty surcharge, back-payment and concrete calculations for 2025-2026.
Read moreConsequences for companies
Back-taxes, fines and reputational damage — what risks does a company face with misclassification?
Read moreConsequences for freelancers
Loss of tax benefits, reclaims and impact on your entrepreneurship.
Read moreNew freelance rules 2025-2026
What changes in 2025 and 2026? Timeline, enforcement and checklist to stay misclassification-proof.
Read moreFreelance policy under the Jetten cabinet
What the coalition agreement means for freelancers, enforcement and the Zelfstandigenwet.
Read moreContracten
Overeenkomst van opdracht, modelovereenkomst en opdrachtomschrijving — dichtgetimmerd contractwerk.
Assignment agreement: example
Example clauses, must-haves and common mistakes in the assignment agreement.
Read moreModel agreement DBA Act
What is a model agreement, what types exist and what changes with the Zelfstandigenwet?
Read moreAssignment description: examples
How to write a good assignment description? Examples per sector and common mistakes.
Read moreFreelance contract check
Is your agreement compliant? Learn what a good contract should contain and check it for free.
Read moreFreelancer or employee? Take the test
Are you truly self-employed or effectively an employee? Find out with the free self-check.
Read moreInhuur (opdrachtgever)
Voor bedrijven die ZZP’ers inhuren: risico’s, checklists en de Wet DBA vanuit opdrachtgeversperspectief.
Hiring freelancers: risks
The financial, legal and reputational risks of hiring freelancers. Compliant hiring in 2026.
Read moreFreelancer hiring checklist
10 concrete steps to hire freelancers compliantly. Practical guide for companies.
Read moreDBA Act for companies
The DBA Act from the company perspective: responsibilities, risks and concrete steps.
Read moreSector
Sector-specifieke schijnzelfstandigheid — zorg, IT en verder.
Misclassification in healthcare
Specific risks for freelance nurses, doctors and paramedics. Checklist and prevention tips.
Read moreFreelance nurses and misclassification
When is a nurse genuinely independent? Criteria, rosters and evidence in healthcare.
Read moreMisclassification in IT
Risks for freelance developers and IT consultants. Secondment, team integration and best practices.
Read moreMisclassification in education
Teachers, timetables and authority: where the risk sits when hiring in education.
Read moreAdministratie & fiscaal
Boekhouding, facturatie, uren en btw — de administratie die je onderneming draaiend houdt en je zelfstandigheid bewijst.
Bookkeeping for freelancers
What you must legally keep, how long to retain it, and how your records prove your independence.
Read moreInvoicing for freelancers
Mandatory invoice details, VAT, numbering and payment terms — plus the most common mistakes.
Read moreTime tracking and the hours criterion
1,225 hours a year: which hours count, how to record them and why they are evidence in an audit.
Read moreVAT returns for freelancers
Filing periods, deadlines, input VAT and the small business scheme, explained step by step.
Read moreCalculating your hourly rate
From billable hours and costs to a rate that covers pension, buffer and business risk.
Read moreDownloading a model agreement
The variants, the clauses that matter and why the document alone does not protect you.
Read moreReady to prevent misclassification?
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