The question of whether someone is an employee or self-employed has been answered in the same way for decades. Is there a relationship of authority? Does the work have to be performed in person? Is a wage paid? These criteria are set forth in the Civil Code, and the DBA Act itself has been in effect since 2016.
What has changed, however, is enforcement. As of January 1, 2025, the Tax Authority has lifted the enforcement moratorium and, during audits, will examine the fiscal year starting on that date, rather than looking back five years. In addition, penalties will be phased in: penalties for violations will be possible as of January 1, 2026, in cases of intent or gross negligence, and penalties for failure to comply will follow as of January 1, 2027.
In short: the rules of the game haven’t changed. It’s just that the referee is blowing the whistle again.
The new law will (for the most part) not be enacted
For a long time, a successor—the VBAR Act—had been announced. However, on March 6, 2026, the cabinet submitted an amendment that eliminated the section clarifying the assessment of employment relationships. Only the legal presumption of employment and the minimum rate for self-employed individuals without employees will be further elaborated; according to current plans, that minimum rate will be €38 per hour starting in 2027.
This approach speaks volumes. The legislature is targeting the root of the problem: bogus self-employment at low rates. This involves people who are, in fact, employees but lack the protections that come with that status. The Tax Authority is placing extra emphasis on high-risk sectors such as healthcare, childcare, and construction.
What does this mean when you hire an interim HR professional?
An experienced interim HR consultant or HR manager who sets their own rates, has multiple clients, and works based on a clear assignment is exactly what the law means by a self-employed entrepreneur. The risk involved in such an arrangement is low, provided you take care of a few things properly:
• A clear assignment with defined results and a deadline, rather than “working as part of the team.”
• No hierarchical relationship: the interim employee decides for themselves how the work is carried out.
• A genuine right of substitution that can also be exercised in practice.
• Demonstrable entrepreneurship: independent billing, independent risk management, independent funding.
• A good agreement, preferably based on a model agreement from the Tax Authority.
That’s not rocket science. It’s just a matter of working carefully.
How Panthion Takes Care of This for You
At Panthion, we’ve been placing professionals in HR roles—both permanent and interim—for over 20 years. Our interim professionals are experienced entrepreneurs whose rates are well above the legal minimum. For every assignment, we verify in advance that the placement complies with the regulations. We formalize the terms in an appropriate agreement, and where hiring self-employed professionals isn’t advisable, we offer an alternative through secondment. We assume the risk—not you.
We use a transparent rate for this: the interim professional’s rate plus 12%. You can see exactly what the professional receives and what our margin is.
Do you have an HR issue that’s currently on hold because you’re unsure about hiring? Or is an HR colleague out of the office and in need of a temporary replacement? Contact us for a no-obligation consultation. We can often recommend suitable interim candidates within a few business days.
Panthion: experts in people-oriented work. Call 085-401 8200 or email info@panthion.nl.
