The DBA Act itself isn’t new – it has existed since 2016. What’s changing in 2025 is the enforcement of the Dutch DBA Regulations started taking full effect in January 2025. This law aims to clarify the distinction between ad interim/freelancers and employees. Hiring managers and freelancers must navigate a new regulatory framework for freelance placements. With a bit of preparation, we can stay compliant and ahead of the curve.

This year (2025) will be a ‘grace’ period, a one-year transition period to help businesses adjust.

What does this mean for the ad interim/freelancer?

• Freelancers must be genuinely independent; Tighter criteria for self-employment status: The Dutch Tax Authority will increase scrutiny to ensure workers aren’t misclassified
• Companies must avoid treating freelancers as de facto employees
• Non-compliance could mean penalties between €8,000 and €100,000

• Contracts vetting: contracts must clearly define the relationship between the company and the freelancer.

“The DBA rules are designed to ensure clear boundaries between freelancers and employees, but compliance doesn’t have to be overwhelming. A focus on fostering freelancer independence and maintaining clarity in contracts can ensure peace of mind for everyone involved.”

Clients perspective, focus on maintaining their independence:

• Fostering freelancer independence: Freelancers should not be integrated into regular employee activities, such as mandatory training sessions or company team events.

• Adopting results-driven contracts: Project objectives should emphasise final outcomes rather than specific tasks.

• Clarifying project durations: Setting clear end dates for projects—and extending only when necessary—can help align with compliance requirements.

• Respecting freelancer autonomy: Freelancers should manage their schedules, work location, and tools.

Ad Interim/Freelancer perspective:

• Work independently from clients: Freelancers must have the flexibility to decide their work hours, work methods, and location (e.g., remote work)

• Diversify client relationships: Engaging with multiple clients helps demonstrate independence and reduces reliance on a single source of income.

• Focus on deliverables: Clients should prioritise the outcome, not the process, allowing freelancers autonomy in how they achieve results.

“There’s no need to fear hiring freelancers under the DBA Act. The regulations are less about ticking every box and more about creating a balanced, fair framework. With the right processes, compliance is entirely manageable. The DBA rules are designed to ensure clear boundaries between freelancers and employees, but compliance doesn’t have to be overwhelming. A focus on fostering freelancer independence and maintaining clarity in contracts can ensure peace of mind for everyone involved.“

Bottomline:

So how do we tackle the DBA Act regulations from our site for you as client and me as ad interim to keep working together not in a employer-employee relation but as professionals helping each other, additionally to all above?

• Legal entity: not working as self employed but be represented by a limited (b.v.) with multiple activities and employees
• Entrepeneurial risk: having multiple clients/assignments, invest in marketing and acquisition, bear commercial risks e.g. in case of cancellations
• Financial risk: have the financial risks and ownership clearly stated in the contracts, bear financial risk 
• Presentation: presentation on external sources e.g. websites, social media, linked in as an external (a.i./freelance..)
• Contracts: have a negotiable contract where terms and compensations are not solely dictated by the client

Let’s do business!

Thanks to the KvK (Chamber of Commerce) and Panda International for their input.