Historically, the Netherlands has been one of the most proactive countries when it comes to monitoring temporary labour and supply chains, to make sure that workers are protected, and functions are in place to ensure compliance. From 1st January 2025, the Dutch government has lifted the enforcement moratorium that has been placed on the Tax administration, and they will be actively reaching out to companies to ask if they are utilizing any self-employed individuals and will be asked to provide evidence to demonstrate that an employer-employee relationship doesn’t exist.

EMEA Recruitment is proud to support our clients with their temporary and interim recruitment needs. Whether you’re looking for a ZZP’er (self-employed professional) to lead a project, or require cover for maternity or sick leave, we work with an active network of workers ready to take on their next assignment.

The rules

This law isn’t new - it has been in place for the last eight years – but the Tax administration has been limited in actions it has been allowed to take, unless it was aware of an obvious misuse. It can now be much more proactive in identifying such misuse.

The rules are simple: A ZZP’er – or freelancer – must work on a specific project, with complete autonomy over their schedule and working patterns. Essentially, they must not work like an employee of the client company.

Both the worker and the client company are responsible for preventing false self-employment and could face enforcement action from the Tax Administration.

Your options

If you’re a company trying to navigate the new landscape, we can help you understand your position and options. EMEA Recruitment’s dedicated team in the Netherlands has assessed the legal and financial requirements of the rules, giving you confidence that you are operating within the guidelines.

It is still possible to hire a freelancer to manage a special project, like a transformation, while temporary workers are the way to go for situations where you need to cover an employee who has left the business quickly or is on leave.

Whatever your requirements, make sure you get the help you need and the right advice by reaching out to Rebecca Spicer, who leads our Interim recruitment division: [email protected]