Sham Self-Employment and the DBA Act in 2026: What's Changing?

Sham self-employment and the DBA Act in 2026 mean for clients that the Tax Authorities have been fully enforcing disguised employment relationships again since January 1, 2025 [1]. In 2026, in cases of sham self-employment, the Tax Authorities can levy additional payroll taxes and make corrections up to January 1, 2025 [1]; default penalties remain suspended, and a culpability penalty is possible in cases of intent or gross negligence. This guide explains what is changing, what additional assessments and fines you risk as a client, and how to prevent sham self-employment.

Sectie 1

What do the DBA Act and the enforcement of sham self-employment mean in 2026?

Sham self-employment and the DBA Act in 2026 revolve around one test: do the Tax Authorities assess your hiring of a self-employed person (zzp'er) as a genuine assignment or as a disguised employment relationship? In cases of sham self-employment, the Tax Authorities intervene with additional assessments and corrections. Full enforcement started on January 1, 2025 [1], making 2026 the first full calendar year in which culpability penalties are also back on the table.

For you as a client — whether you are an HR manager, finance manager, or DGA (director-major shareholder) — this means you need to scrutinize your zzp relationships. If someone is effectively working as an employee, you risk an additional assessment for payroll taxes and premiums. The Tax Authorities will not go back further than January 1, 2025, for corrections [1], but that can still amount to a substantial sum if the arrangement has been in place for a longer period.

Inzicht

The key question is not what the contract is called, but how the work is performed in practice. An agreement containing the word "assignment" does not protect you if the collaboration is in reality an an employment relationship.

In 2025, the Netherlands had approximately 1.2 million self-employed persons without employees (zzp'ers) [6]. A portion of this group works in relationships that are legally very close to an employment contract — and it is precisely on these that the enforcement of sham self-employment focuses.

Sectie 2

What exactly is sham self-employment?

Sham self-employment is the difference between the paper reality and the factual reality: on paper, someone is a self-employed entrepreneur (zzp'er), but in practice, the collaboration behaves like an employment contract. The law looks beyond the label to what is actually happening.

When is someone sham self-employed and not a genuine zzp'er?

Someone is likely sham self-employed if the collaboration exhibits these characteristics:

The client determines how, where, and when the work is done (authority and supervision).

The zzp'er performs the same work as colleagues who are employed.

The worker does not act as an entrepreneur: no own client base, no own investments, no entrepreneurial risk.

The zzp'er works long-term and largely for one client.

The more of these points apply, the greater the chance that there is actually an employment relationship and the worker should be employed [2].

The difference between an assignment and a (disguised) employment relationship

In a genuine assignment, the client purchases a result or service from a self-employed person who organizes their own work and bears the risk. In a disguised employment relationship, the organization effectively purchases labor capacity that it manages as an employee.

Characteristic	Genuine assignment (zzp)	Disguised employment relationship
Management	Independent, own working method	Under authority and supervision
Replacement	May arrange for replacement	Compulsory personal labor
Integration	Alongside the organization	Fully integrated into the organization
Entrepreneurship	Multiple clients, own risk	One client, no risk
Remuneration	Invoice for result	Actual wage for time

Sectie 3

What is the DBA Act and why does it exist?

The DBA Act (Deregulation of Assessment of Employment Relationships) has determined since 2016 how clients and zzp'ers are jointly responsible for the correct qualification of their employment relationship. The goal: to combat sham self-employment and to distribute certainty about the employment relationship more fairly.

From VAR to DBA Act

Before 2016, a zzp'er applied for a VAR (Declaration of Employment Relationship). With that declaration, the client was almost completely exempt from additional assessments, even if practice turned out differently. This placed the risk unilaterally on the worker and made sham constructions attractive.

The DBA Act replaced the VAR and placed responsibility back on both parties. From now on, clients and zzp'ers must jointly be able to substantiate that there is truly no employment relationship — not based on a prior declaration, but based on how they actually collaborate.

The enforcement moratorium and its end

Because the DBA Act caused much uncertainty in practice, the Tax Authorities barely enforced it for years: the so-called enforcement moratorium. Except in cases of malicious intent, additional assessments were not imposed.

That moratorium is over. Since January 1, 2025, the Tax Authorities have been fully enforcing sham self-employment again [1]. This removes the optionality, and 2026 will be the year when clients can truly feel the consequences.

Let op

Do not count on the old moratorium. The Tax Authorities have been fully enforcing since January 1, 2025 [1]. A zzp relationship that remained untouched for years can now lead to a correction.

Sectie 4

What changes in 2026 regarding the enforcement of the DBA Act?

In 2026, the focus shifts from "announcing" to "correcting and potentially fining." The enforcement that started in 2025 now takes full effect — with one important limitation in retroactivity.

Additional assessment and correction, retroactive to January 1, 2025

If the Tax Authorities identify sham self-employment, they can levy additional payroll taxes and correct the employment relationship. The retroactivity is limited: for corrections, the Tax Authorities will not go back further than January 1, 2025 [1]. Periods before that therefore remain out of scope, provided there was no malicious intent.

Practically, this means: the longer you allow a risky arrangement to continue in 2025 and 2026, the larger the additional assessment can become.

Default versus culpability penalties in 2026

The penalty regime differs per type of violation:

Default penalties — linked to administrative defaults — remain suspended. For calendar year 2025, the Tax Authorities did not yet impose any default or culpability penalties [1].

Culpability penalties — for intent or gross negligence — are possible in 2026. Those who knowingly maintain a sham arrangement therefore run a real risk of penalties in addition to the additional assessment.

Cijfer

For calendar year 2025, the Tax Authorities did not impose any default or culpability penalties [1]. In 2026, this leniency for culpability penalties will cease in cases of proven intent or gross negligence.

Company visit and warning before tax audit

The Tax Authorities rarely immediately conduct a tax audit. In practice, the process often starts with a company visit or a warning. This usually gives you the opportunity to get your zzp relationships in order before a formal investigation and correction occurs. Use that leeway: an early self-check prevents a warning from escalating into an additional assessment.

Sectie 5

How do the Tax Authorities assess whether there is sham self-employment?

The Tax Authorities assess the employment relationship against the legal criteria for an employment contract and the viewpoints elaborated by the Supreme Court. It's about the overall picture, not a single characteristic.

The three characteristics of an employment relationship (authority, personal labor, remuneration)

An employment relationship exists if these three elements are present together:

Authority relationship — the client can give instructions about the work and supervises it.

Compulsory personal labor — the worker must perform the work themselves and may not freely arrange for replacement.

Remuneration — there is a payment in exchange for the labor.

If all three are present, there is legally an employment relationship — regardless of what the contract states.

The viewpoints from the Deliveroo ruling (integration and entrepreneurship)

In the Deliveroo ruling of March 24, 2023, the Supreme Court identified a series of viewpoints that are considered in the assessment, without any hierarchical order or weighting [4]. Two of these stand out:

Integration into the organization — does the work belong to the regular business activities and is the worker a fixed part of the organization?

Entrepreneurship — does the worker behave as an entrepreneur, with multiple clients, own investments, and commercial risk?

Inzicht

All circumstances count, and there is no fixed hierarchy between the viewpoints [4]. One "zzp-friendly" element does not save the arrangement if the overall picture points to an employment relationship.

Sectie 6

What risks do the client (and the zzp'er) run with sham self-employment?

Sham self-employment affects both parties, but the financial bill primarily lands with the client. In addition, the zzp'er loses tax benefits, and the relationship can legally turn into an employment contract.

Financial consequences for the employer: additional assessment of payroll taxes and premiums

As a client, in cases of sham self-employment, you must still pay payroll taxes and (pension) premiums. The Tax Authorities can levy these retroactively, with corrections going back to January 1, 2025 [1]. In addition to this additional assessment, a possible culpability penalty for intent or gross negligence may apply in 2026. For organizations that work structurally or in volume with zzp'ers, this can add up significantly.

Consequences for the zzp'er: entrepreneur's deduction and possible employment contract

The worker also feels the consequences. If someone turns out not to be a genuine entrepreneur, they may lose entrepreneurial benefits such as the self-employment deduction. At the same time, the worker may claim employee rights — such as an employment contract, continued payment during illness, and dismissal protection [2]. A sham arrangement is therefore not a safe basis for either party.

Sectie 7

What is the status of model agreements, VBAR, and the Self-Employment Act?

Model agreements and new legislation determine the playing field for the coming years. Important to know: a model agreement is not a free pass, and new legislation is in the pipeline that will tighten the rules.

Model agreements valid until December 31, 2029

Note the important nuance: a model agreement only offers certainty if the work is actually performed in practice according to that agreement. If the factual collaboration deviates, the paper offers no protection.

Let op

A model agreement is not a guarantee. If you work in practice differently than agreed on paper, an employment relationship can still arise — resulting in an additional assessment.

VBAR Bill and the legal presumption for a low hourly rate

The VBAR (Clarification of Assessment of Employment Relationships and Legal Presumption) bill was sent to the House of Representatives on July 7, 2025 [5]. It aims to clarify when someone is an employee and when work can be performed as a self-employed person.

Two elements are important for clients:

Legal presumption for a low hourly rate — zzp'ers earning less than 36 euros per hour (indexed annually) will soon be able to claim they are employees and invoke the associated rights [5].

Intended effective date July 1, 2026 — provided both the House of Representatives and the Senate agree, the law is scheduled to come into effect on July 1, 2026 [5].

Additionally, work is underway on a broader Self-Employment Act, which should further shape the position and rules surrounding self-employment. Keep an eye on the parliamentary process, as the final details may still change.

Sectie 8

How to prevent sham self-employment? A checklist for clients

Sham self-employment cannot be prevented by the right contract alone, but by properly structuring the actual collaboration. Go through this checklist for every zzp'er you hire:

Assess for entrepreneurship — does the zzp'er have multiple clients, their own client base, and their own investments?

Limit authority — let the zzp'er determine how, where, and when the work is done, within reasonable limits.

Avoid compulsory personal labor — make replacement possible where feasible.

Prevent integration — have the zzp'er perform clearly defined project work, not structurally the same work as your permanent employees.

Ensure practice matches paper — if you use a model agreement, ensure that reality aligns with the document.

Reconsider long-term hiring — if someone has been working full-time for you alone for a long time, an employment contract is often more appropriate and safer.

Tip

Make the annual contract check a fixed HR process. Re-evaluate every long-term zzp relationship based on authority, personal labor, remuneration, and integration — this way you stay ahead of a company visit or warning.

Alternatives: permanent employment, payroll, or Employer of Record (EoR)

If a zzp relationship is pushing the boundaries, there are compliant routes to retain the same capacity without the risk of sham self-employment:

Permanent or temporary employment — the most direct solution if someone functions structurally as an employee.

Payroll — you retain management, but a payroll provider becomes the legal employer and handles payroll administration. This way, you can outsource payroll and salary processing without setting up employer status yourself.

Employer of Record (EoR) — especially relevant if you hire international or structural personnel without a local entity. You can then hire compliantly via an Employer of Record (EoR), who takes over local employer status, contract, and payroll taxes.

Which route fits depends on your situation, scale, and country. If you want to support this choice with the right HR administration, it helps to compare the best HR systems in the Netherlands on an independent basis.

Sectie 9

Frequently Asked Questions about Sham Self-Employment and the DBA Act 2026

What changes in 2026 regarding the enforcement of the DBA Act?

The Tax Authorities have been fully enforcing sham self-employment again since January 1, 2025 [1]. In 2026, the Tax Authorities can levy additional payroll taxes and make corrections, but will not go back further than January 1, 2025 [1]. Default penalties remain suspended; however, a culpability penalty is possible in 2026 in cases of proven intent or gross negligence. In practice, a company visit or warning often precedes a tax audit.

What is sham self-employment?

Sham self-employment is when someone works on paper as a zzp'er (self-employed person), but in practice functions effectively as an employee. This includes working under authority and supervision, performing the same work as employees, and not acting as an entrepreneur. In such cases, according to the law, there is actually an employment relationship, and the worker should be employed [2].

How do the Tax Authorities assess whether there is sham self-employment?

The Tax Authorities look at the three characteristics of an employment relationship: an authority relationship, compulsory personal labor, and remuneration. Additionally, the viewpoints from the Deliveroo ruling by the Supreme Court (March 24, 2023) apply, such as the integration of the work into the organization and whether the worker behaves as an entrepreneur [4]. There is no fixed hierarchy between these viewpoints; the overall picture is decisive.

What fines and additional assessments do you risk with sham self-employment?

As a client, in cases of sham self-employment, you must still pay payroll taxes and (pension) premiums; the Tax Authorities can levy these retroactively to January 1, 2025 [1]. Default penalties are suspended, but a culpability penalty is possible in 2026 in cases of intent or gross negligence [1]. The zzp'er may lose entrepreneurial benefits such as the self-employment deduction and potentially claim an employment contract [2].

Are model agreements still valid in 2026?

The Tax Authorities have not assessed new model agreements since September 6, 2024 [3]. Approved model agreements that were valid on September 6, 2024, may continue to be used until December 31, 2029 [3]. A model agreement only offers certainty if the work is actually performed in practice according to that agreement.

What is the VBAR Act and when does it come into effect?

The VBAR (Clarification of Assessment of Employment Relationships and Legal Presumption) Act was sent to the House of Representatives on July 7, 2025 [5] and aims to clarify when someone is an employee or self-employed. It includes a legal presumption allowing zzp'ers earning less than 36 euros per hour to invoke employee status [5]. The intended effective date is July 1, 2026, provided both the House of Representatives and the Senate agree [5].

Sectie 10

Next steps

Map your zzp relationships — create an overview of all hired zzp'ers and assess each relationship for authority, personal labor, remuneration, and integration.

Mark the risk cases — focus on long-term, full-time relationships with a single client and on rates below the VBAR threshold of 36 euros per hour [5].

Check your model agreements — if you use an approved model agreement, verify that practice actually aligns with the document (valid until December 31, 2029) [3].

Choose a compliant alternative where necessary — consider an employment contract, payroll, or, for international hiring, an EoR route. If you need help with the right choice, request a free intake for a suitable hiring or EoR solution.

Make it a recurring process — schedule an annual re-evaluation of your zzp portfolio to stay ahead of enforcement.

Sectie 11