From 2025, the rules surrounding the DBA Act (Deregulation Assessment of Employment Relationships) will become stricter, with the aim of preventing bogus self-employment. This means that the Tax Authorities will check more strictly whether your working relationship with clients meets the requirements. Self-employed persons must prove that they really work independently, and clients will be jointly responsible. In order to be well prepared, it is crucial that you have your business relationships and contracts in order and take the right steps.
Why the DBA Act will be amended in 2025
The DBA Act is being amended to make a clearer distinction between genuine self-employed persons and employees. In many cases, self-employed persons were deployed while they were actually doing the same work as an employee, but without the associated employment rights. The government wants to tackle this by enforcing and clarifying rules more strictly, so that there is less room for interpretation and abuse.
What will change in 2025?
The main changes that are coming are:
- Stricter controls: The Tax Authorities will be monitoring the working relationship between self-employed persons and clients more closely.
- Responsibility for clients: Companies can be held responsible for inaccuracies and risk fines if it turns out that a self-employed person is in fact being employed as an employee.
- New guidelines: Clearer rules are being introduced to help determine whether you are truly self-employed or actually employed.
How can you prepare?
To avoid problems with the new legislation, you can already take the following steps as a self-employed person:
- Provide multiple clients: This is an important indication that you are independent.
- Own control over your work: Make sure you are in control of your working hours and methods.
- Bear your own risks: For example, as a self-employed person you must arrange your own insurance and income in case of illness.
- Check your contracts: Review your agreements with clients carefully and ensure that everything is correct according to the new rules.
An extra step you can take to gain more certainty is to build your own website. This allows you to present yourself professionally to potential clients, show your expertise and attract new clients more easily. A website gives you more visibility and shows that you are serious about your business.
Why these changes are important for self-employed people
The changes in the DBA Act are crucial because they ensure that you as a self-employed person must work more transparently and that your relationship with your client must be better recorded. These changes must prevent companies from hiring you as a cheap force, while in reality you perform the same tasks as permanent employees, but without the associated rights and guarantees. This is in the interest of both self-employed persons and employees, so that no inequality arises in the labor market.
What can you do now?
To ensure that you comply with the stricter rules, you can already take a number of measures. For example, it is wise to discuss the changes with your clients and adjust your contracts where necessary. Furthermore, legal advice can help you to ensure that you fully comply with the new requirements.
- Discuss the new rules with clients: Make sure they are also aware of the changes.
- Seek legal advice: Have your contracts checked by a professional to ensure you are in compliance.
- Build your own website: This can help you present yourself professionally as an independent professional and attract more clients.
Closing note
The DBA Act will be more strictly controlled in 2025, with the aim of combating bogus self-employment. This has consequences for ZZP'ers, because the relationship with clients must become clearer and more transparent. By carefully reviewing all your contracts and agreements now and presenting yourself professionally, for example via your own website, you can prevent problems in the future. Do you need help developing a professional website or optimising your company? Flexamedia offers solutions such as ICT management and SEO outsourcing to help you on your way.