FAQ
FAQ
On the DBA Act and false self-employment
The DBA Act, which was introduced in 2016 to combat false self-employment, proved unclear and difficult to enforce. Therefore, an enforcement moratorium was imposed at the time, which meant that there was no enforcement of the law. But that will change: from 1 January 2025, the Tax and Customs Administration will indeed actively check.
Why is there so much talk about Wet DBA now?
The DBA Act, introduced in 2016 to combat false self-employment, proved unclear and difficult to enforce. Therefore, an enforcement moratorium was imposed at the time, i.e. no enforcement. But that will change: from 1 January 2025, the Tax and Customs Administration will indeed actively check.
Want to know more about these developments? Read our article: DBA Act: the state of play
How to recognise false self-employment?
Sham self-employment occurs when a self-employed person is contractually self-employed, but is assessed as an employee in practice. We call this disguised employment. Characteristics of this are:
The self-employed ...
- receives work-related instructions.
- works exclusively for one client for a long time.
- is obliged to take orders.
- works according to imposed fixed working hours and at a fixed location.
- does not have its own business assets.
- runs no entrepreneurial risk.
Sham self-employment can cause problems for both self-employed workers and clients. Want to know more about this? Read our article: What is false self-employment? Advice on the DBA Act.
How to prevent false self-employment?
Occurrence:
- Work with an approved model agreement (of intervention): Clearly lay down the arrangements of the employment relationship.
- Be specific: Provide a clear assignment description with results in the model agreement.
- Keep practice equal to paper appointments: Let the actual cooperation match what is in the agreement.
- Check for independence: Check whether the self-employed person meets the characteristics of a true self-employed person.
Want to know more about model agreements? Read our article: Model agreement: important for employer and self-employed worker.
What are alternatives if it looks like disguised employment?
If a job is not suitable for a self-employed person, there are other options.
Capabilities:
- Adjust the assignment description so that it does suit a self-employed person and use an approved model agreement of intervention.
- Consider self-employed remuneration where it is possible that the Inland Revenue may approve the assignment.
- Enter into (temporary) employment.
- Choose secondment through Hero.
Hero is happy to help you find the best solution. Take contact with us for more information.
What solutions does Hero offer for Wet DBA?
At Hero, we make it easy to work according to the DBA Act.
Our solutions:
- Mediation. Hero mediates self-employed and seconded workers so that clients can find professionals who comply with the DBA Act without the risk of false self-employment.
- Self-employment benefits. With self-employment pay, you will be paid by Hero as a self-employed person. You remain self-employed, but Hero will take care of the payment of taxes and contributions.
- Project secondment. With project secondment, professionals join Hero's payroll, automatically 100% Wet DBA-proof with all the securities of employment.
Hero helps!
Hero ensures that self-employed professionals and clients work effortlessly according to the DBA Act. From DBA checks and legal advice to contract management, secondment and MSP solutions – we offer a suitable approach. Want to know more? Leave your details and we’ll get back to you!
Read more about DBA Act 2025
Read more of our articles and stay tuned.
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