Bogus Self-Employed Will Not Be Fined in 2025

From 1 January 2025, Dutch tax authorities will resume enforcement against bogus self-employment (schijnzelfstandigheid). This is done to ensure greater security for workers and prevent labor market abuses. The law came into force back in 2016 but was only enforced in cases of obvious abuse until now.

State Secretary Folkert Idsinga emphasized the importance of self-employed entrepreneurs for the Dutch economy but noted that the use of bogus self-employed workers leads to unfair competition and unequal working conditions.

Idsinga acknowledged that the prospect of full enforcement of the law raises many concerns. Many companies are already preparing for the new requirements, and these changes require significant effort. Therefore, a one-year transition period will be introduced, during which employers will not be fined if they can demonstrate that they are acting in good faith.

The number of self-employed persons in the Netherlands has grown by 85% over the past 10 years — from 875,000 in 2014 to over 1.6 million.