The future for freelancers in the Netherlands is uncertain due to enforcement of the DBA Act. Research shows that almost half of businesses expect to use fewer freelancers. This means a major change for thousands of self-employed professionals.
Enforcement against bogus self-employment: what lies ahead?
Companies that engage freelancers in a way that resembles paid employment risk fines from 2025. This measure is intended to tackle sham arrangements and provide certainty in the labor market. But the impact on freelancers is huge.
- 49% of businesses expect their sector to use fewer freelancers from 2025. In specific sectors, the percentages are even higher: education (61%), public administration (60%) and healthcare (58%).
- 41% of businesses say they want to use fewer freelancers themselves. For large companies with more than 500 employees, this rises to 54%.
Even organizations that want to retain freelancers feel the pressure. Almost half (42%) plan to adjust contracts to meet the new requirements.
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A transition period, but no escape
Although a transition year is being introduced in which companies will not yet receive fines, the message is clear: the era of casually using freelancers is definitively over. The government is setting the tone for a stricter labor market, in which self-employment must truly be independent.
Doubts about the effectiveness of enforcement
Yet there are doubts about the feasibility of these plans. As many as 70% of businesses fear that the Dutch Tax and Customs Administration does not have enough capacity to effectively enforce the rules. In sectors such as business services and public administration, doubts even rise to 80%.
Consequences for freelancers: a wake-up call
For freelancers, this is a clear signal that change is inevitable. The enforcement from 2025 marks a turning point in which freelancers and companies must reorganize their working relationship. Fewer assignments, stricter contracts and a new way of working: it is a harsh reality that freelancers must take into account.
About the study
The study was conducted by Nextens tax software, in collaboration with PanelWizard Direct, among 842 respondents who work as self-employed entrepreneurs with staff or in paid employment, excluding government, and are ultimately responsible for or (co-)decide on finances within the organization. Of these respondents, 17% work at companies with up to 10 people and 25% at companies with more than 1,000 employees.
