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Self-employment assessment module

The changes to the regulations on hidden self-employment could have a significant impact on your business as a self-employed person. It is worth acting now to ensure that your work with clients complies with the new regulations. Use the tools available, such as the self-employment assessment module, to ensure that your business is well prepared for the upcoming changes.

What is hidden self-employment?

Hidden self-employment - this is a situation in which the self-employed person formally acts as an independent contractor, but their work looks like a full-time job. In practice, this means that the Belastingdienst may recognize the cooperation as an employment relationship, which imposes additional financial obligations on your client. In such a situation, the client may be required to pay outstanding social security contributions, taxes and penalties, and your activity may be treated as a full-time job.

How to check if you are prepared for the new regulations?

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To help self-employed people check their situation, Belastingdienst has provided a self-employment assessment module. This tool allows you to assess the nature of your cooperation with a client and check whether you do not meet the criteria for an employment relationship.

How to use the evaluation module?


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Go to the evaluation module page

▶️ Click here to open the evaluation form: False self-employment module

▶️Answer the following questions to help you assess the nature of your relationship with your client.

Answer each question honestly so that your results are credible:

1.Does the client specify how you are to do the work or what the hours are?

ℹ️If the client controls how the work is to be done or sets the hours, this may suggest an employment relationship.

2.Is the work performed over a longer period of time?

ℹ️Long-term cooperation may indicate a permanent employment relationship.

3. Do you perform tasks that employees in this organization also perform?

ℹ️If you perform similar tasks to full-time employees, it may mean that you are performing a role similar to that of an employee.

4. Are your tasks an integral part of the organization's activities?

ℹ️Examples include construction work in a construction company or conducting lessons at a school - such tasks may indicate an employment relationship.

5. Do you have to do the work yourself and can you only replace yourself with the client's consent?

ℹ️If you do not have the freedom to choose a replacement, it means greater dependence on the client, which is a feature of the employment relationship.

6. Is the salary set in advance per hour (or per month) and paid on a set date?

ℹ️A fixed rate and regular payment are typical of an employment relationship.

7. Is the salary comparable to that of employees for similar work?

ℹ️If your salary is at the level of full-time salaries, it may suggest that the relationship resembles full-time employment.

8. Do you have minimal financial risk associated with the work, and the client covers the costs if the work is not done properly?

ℹ️Low financial risk on your part is another characteristic of the employment relationship.

9. Do you have many orders and work with different clients?

ℹ️Working for one main client may suggest greater dependency.

10. Are you required to complete tasks as agreed, but the outcome of your work depends on your effort?

ℹ️If your work performance is measured by commitment rather than achievement of a specific result, this may indicate an employment relationship.

Analysis of results

Based on the answers, the system will inform you whether your cooperation with the client can be considered an employment relationship. If the result raises doubts, consider consulting a legal or tax advisor to ensure that you meet the criteria for independence.