As of January 1, 2025, significant changes are expected to the Wet Deregulering Beoordeling Arbeidsrelaties (WET DBA), which governs the relationship between freelancers (zzp’ers) and their clients in the Netherlands. These reforms are designed to address long-standing concerns about the ambiguity and complexity of the current system. The goal is to create clearer rules for determining whether a worker is truly self-employed or should be classified as an employee, reducing the risk of misclassification and ensuring fair treatment for freelancers and businesses.

What is the WET DBA?

The WET DBA was introduced in May 2016 to replace the previous system of VAR (Declaration of Independent Contractor Status). Under the VAR system, freelancers could use a declaration to assure clients that they were operating as independent contractors and not as employees, protecting clients from the risk of reclassification and associated tax liabilities.

The goal of the WET DBA is to clarify the relationship between freelancers and their clients and prevent situations where businesses misuse freelance contracts to avoid employer responsibilities, such as paying social security contributions and offering employee benefits. The WET DBA requires businesses and freelancers to clearly define whether the freelancer is truly self-employed or working in a capacity more similar to that of an employee.

Clearer Criteria for Employment vs. Freelance Work

One of the major criticisms of the WET DBA has been the vagueness in determining whether a freelancer is truly independent or functioning as an employee. As of 2025, the Dutch government plans to introduce clearer criteria to distinguish between self-employed workers and employees. These criteria will focus on:

• Level of Autonomy: Freelancers should demonstrate significant control over how they execute their work, including deciding their own hours, methods, and tools. The less control the client has, the more likely the freelancer will be seen as genuinely independent.
• Economic Dependence: New rules will take into account whether a freelancer works for multiple clients or is economically dependent on one company. Those who derive a substantial portion of their income from one client might be at greater risk of being reclassified as employees.
• Integration into Business Operations: Freelancers who are integrated into the regular operations of a business, such as working alongside employees in an ongoing capacity, may be more likely to be classified as employees. In contrast, workers hired for specific, short-term projects are more likely to be considered self-employed.

Introduction of a Minimum Tariff for Freelancers

From 2025, a minimum tariff for freelancers is expected to be introduced. This change is aimed at protecting the self-employed from underpayment and ensuring fair compensation. The proposed minimum hourly rate is expected to be set at €35 per hour. Freelancers earning less than this rate could be considered as being in a dependent employment relationship, and clients may be required to treat them as employees.

This minimum tariff will help:

• Protect Vulnerable Freelancers: Many freelancers, especially those in creative or labor-intensive industries, often work for low fees. The new rate seeks to ensure a basic level of income for freelancers, protecting them from exploitation.
• Clarify Employment Status: Freelancers earning less than the minimum tariff could be more easily reclassified as employees, ensuring that clients who hire workers at lower rates assume employer responsibilities such as paying taxes and offering social benefits.

Mandatory Employment for Long-Term Freelancers

Another expected change is that freelancers working for the same client for extended periods (e.g., more than 2-3 years) will need to be hired as employees. This will primarily affect freelancers who have been working continuously on long-term contracts, making it harder for businesses to avoid offering standard employment contracts when the relationship is essentially that of an employee.

This rule aims to prevent businesses from hiring freelancers for permanent roles that would typically fall under standard employment, ensuring that long-term freelancers receive the same legal protections as employees.

Conclusion

The upcoming changes to the WET DBA from January 1, 2025, represent a significant shift in how freelance work is regulated in the Netherlands. These reforms are aimed at providing clearer guidelines for businesses and freelancers, ensuring fairer treatment, and reducing the misuse of freelance contracts. With stricter enforcement, the introduction of a minimum tariff, and clearer criteria for employment, both businesses and freelancers will need to adapt to these new rules.

For freelancers, it's essential to assess your current working relationships and prepare for these changes by reviewing contracts and ensuring compliance with the new criteria. For businesses, it's equally important to re-evaluate how you engage freelancers and ensure that your agreements align with the updated regulations to avoid penalties.

If you need help navigating these changes or want to discuss how they may impact your business or freelance work, our team of experts is here to assist. Contact us today for personalized advice and guidance on staying compliant with the WET DBA in 2025 and beyond.