Consequences and Criteria of Bogus Self-Employment for ZZP

In 2026, regular fines (verzuimboetes) are NOT imposed on either employers or ZZP entrepreneurs, except in cases of "opzet of grove schuld" (intent or gross negligence).

However, retroactive tax assessments (naheffingen) remain possible — and they apply to both parties. If the Belastingdienst determines that a ZZP worker is not an independent entrepreneur but effectively worked as an employee after 1 January 2025:

• they are reclassified as an employee retroactively
• the client is charged additional loonheffingen (employer taxes)
• the worker is charged additional taxes as a person without entrepreneurial benefits
• BTW is adjusted if refunds were claimed
• a naheffingsaanslag is issued — a document with the amount due

The main criterion for determining ZZP status is the nature of the relationship between the entrepreneur and the client. The key requirement is the absence of gezagsverhouding — i.e., an authority/subordination relationship, as with a regular employee.

What are the indicators of gezag according to the Belastingdienst:

• the client sets the work schedule
• control over the process rather than the result
• working within the client's systems (Slack, Teams, Jira)
• having a manager at the client
• participating in internal meetings as a staff member
• inability to refuse tasks
• inability to delegate work
• receiving detailed instructions on how to perform work
• long-term and continuous work for one client
• performing work that is part of the client's core business

Indicators of absence of gezag:

• the contractor determines their own working methods
• buying a result, not a process
• ability to delegate
• autonomous work
• no integration into the team
• setting own schedule independently
• bearing entrepreneurial risks
• using own tools and methods

Important: The number of clients is NOT the main criterion for bogus self-employment. The Belastingdienst officially recognizes that "the number of clients is an indicator, but not a determining factor." Having one client per year can be sufficient to qualify as self-employed, provided there is no authority relationship.

You can test yourself on the official government website — by answering 10 questions about the nature of the working relationship.