False self-employment: examine the actual work

False self-employment: examine the actual work. General information.

Calling a contract self-employed does not alone decide whether you are an employee. The real working relationship matters. Record how assignments, hours, payment and daily cooperation actually operate.

Employer authority, personal work and remuneration are relevant to employment. Merely ticking three separate boxes is insufficient: all relevant facts and circumstances must be assessed together. A standard declaration cannot replace that assessment.

Commercial risks and how you behave as an entrepreneur can also matter. The number of clients is one circumstance, not an independently decisive test. Examine the whole working pattern, not one contract sentence.

The Dutch Tax Administration resumed normal enforcement in January twenty twenty-five. In twenty twenty-six culpability-based penalties are possible, while default penalties are not yet imposed. Saying there are no fines is therefore too broad.

The new legal presumption based on an hourly rate has a scheduled start date: thirty-one December twenty twenty-six. Distinguish that future measure from assessing your current working relationship. Recheck applicable rules when using it later.

Discuss the actual working methods and, if needed, seek assessment of employment-law and tax consequences. The false-self-employment guide helps you collect facts. Keep checking whether actual practice matches the agreements.

Read the full explanation and sources on Employment Law in the Netherlands. Have someone assess which rules apply to your situation.