Both sides share responsibility — the bill lands on you as the hirer.
Move 3 sliders and see exactly what your organisation becomes liable for.
€ 397.698
That's about € 66.283 per freelancer
Based on 10 freelancers × €65/hr × 1.600 h × 2 yr — with 60% at risk, 23.96% premium, 8% interest, 25% penalty.
Spend at Risk
€ 1.248.000
€65 × 1.600 h × 2 yr × 6 freelancers
Freelancers at risk
6of 10
60% × 10
Shared responsibility
Both parties structure the working relationship.
Penalty hits the hirer
Back tax + interest + fine (AWR art. 20(3)).
Indicative — based on Wet DBA, Zelfstandigenwet and recent case law.
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Estimated bill for your organisation
€ 397.698
Back taxes
€ 299.021
Interest owed
€ 23.922
Penalty fee
€ 74.755
That's about € 66.283 per freelancer
What does this mean?
Imagine you hire 10 people as freelancers, but the tax office says 6 of them are actually employees. They'll send you a bill for all the taxes you should have paid — going back 2 years. Plus interest, plus a fine. That one bill could be € 397.698. The tax authority collects this in full from the hirer; the freelancer is not fined.
Compare scenarios
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What changed?
- 2026-05-20Monthly review — Q2 2026 tax interest confirmed at 8%, no new ECLI rulings.
- 2026-05-05Naheffingen topic reviewed; Uber ruling (ECLI:NL:HR:2025:319) added as primary case.
- 2026-01-01Penalty surcharges live: 25% gross negligence, 50% intent, on top of assessment and interest.
Note: This is an indicative calculation tool. The Tax Authority looks at all facts and circumstances. Use this as a conversation starter (CFO/HR/Project) and as a trigger to improve your intake, agreements and file.
Real court cases
Delivery riders reclassified as employees by the Supreme Court. The contract alone doesn't determine the outcome — all circumstances must be considered.
Supreme Court, 24 March 2023
The Supreme Court ruled that being entrepreneurial doesn't automatically make someone a contractor. All factors must be weighed equally.
Supreme Court, 21 February 2025
A company thought routing freelancers through their own BV (private company) would protect them. The court said no — if the work looks like employment, it IS employment.
District Court Midden-Nederland, December 2025
What Does This Mean for Freelancers?
Misclassification affects both sides. As a freelancer, here's what's at stake:
No unemployment benefits, sick pay, or pension if reclassified as employee
Retroactive tax recalculations and potential penalties from the Tax Authority
Companies prefer working with freelancers who can prove their independence
Forced reclassification can terminate ongoing freelance agreements
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