Working with Freelancers in a safe manner
At HFS, we understand that collaborating with freelancers can be challenging. Businesses want flexibility, but also certainty that everything is legally and fiscally compliant. That’s why we ensure that every collaboration is fully compliant with the Deregulering Beoordeling Arbeidsrelaties (DBA) Law, allowing you to focus on growing your business.
What is the DBA Law?
The DBA Law is designed to prevent false self-employment. This means that the tax authorities evaluate the working relationship between the client and the freelancer. Key criteria include:
Degree of control
Who gives assignments and who decides on execution?
Independence
Can the freelancer decide how, where, and when the work is performed?
Substitution
Can the freelancer be replaced by someone else?
Duration and nature of the assignment
Is there a structural dependency or just a single project?
If a relationship does not meet these criteria, the Dutch tax authorities can impose wage tax and back payments, which can pose significant risks for companies engaging freelancers.
From January 1st, 2025, the tax authorities have started to enforce stricter monitoring. It is therefore crucial to take proactive measures now to ensure compliance.
How HFS supports you
At HFS, we work with tax-authority approved model agreements, which means:
You know immediately that your collaboration meets the legal requirements.
Our agreements are designed to safeguard the freelancer’s independence.
All administrative processes, such as invoicing and insurance, are automated and securely documented.
Practical and transparent
HFS provides a scorecard for companies to explain how our platform protects your business against false self-employment.
Download DBA ChecklistOur Documentation Template allows you to formally record how your company works with freelancers, providing extra security in case of audits.
Download Documentation TemplateWe offer guidance and support on risks, insurance, and contracts.
This way, you can enjoy the flexibility of freelancers without worrying about legal or fiscal pitfalls.
Preventing false self-employment
Since 2025, the Tax Authorities have enforced stricter rules to prevent false self-employment. Companies that work with freelancers must take active steps to ensure the working relationship genuinely reflects independent entrepreneurship. Below are concrete measures organizations can take to reduce risk.
Freedom to accept or decline work
Throughout HFS, we ensure freelancers are not obliged to accept assignments. They should have the freedom to choose when and whether they take on work, without negative consequences for declining.
Allow replacement
We make it possible for freelancers to send a qualified replacement if they are unavailable. This emphasizes that the agreement is about delivering results, not personal labor.
Use of own tools and materials
Avoid providing standard employee equipment. Encourage freelancers to use their own tools, materials, or workwear wherever reasonably possible. These are points you can mention when posting a shift on our platform.
Focus on results, not direction
Define assignments based on deliverables and outcomes, not fixed schedules, or detailed instructions about how the work must be performed.
Avoid organizational embedding
Do not integrate freelancers into internal structures such as team meetings, performance reviews, or internal hierarchies. They should operate independently from employee teams.
Limited duration and clear scope
Use clearly defined assignments with a start and end date. Avoid long-term, open-ended engagements that resemble permanent employment. This is why a freelancer on HFS can only work 600 hours per year for one specific client.
Frequently Asked Questions
The DBA Act (Deregulation of Employment Relations Assessment) is intended to prevent false self-employment. It places the responsibility for the correct qualification of the working relationship on both the client and the contractor.
False self-employment arises when someone officially works as a freelancer (self-employed), but in reality should be considered an employee.
No, but using tax-authority approved model agreements provides certainty and a strong legal foundation in case of audits.
The tax authorities can impose back payments, including overdue wage taxes, fines, and interest. HFS helps minimize this risk.
Determining the correct employment relationship has always been essential, but with the enforcement moratorium on the DBA Act coming to an end, it is becoming even more important. The employment relationship defines the relationship between an organization and the person performing the work and helps, among other things, to prevent bogus self-employment.
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