How much does reclassifying a ZZP'er to an employee cost the hiring company?

A company that engages a ZZP'er for 80,000 euros per year and is later reclassified can expect approximately 24,000 to 28,000 euros per year of employer-side back assessment (employer share of social premiums plus any pension contribution). From 2026 a deliberate-misclassification fine of up to 100% can be added, plus tax interest. The back assessment currently reaches back to 1 January 2025; for a multi-year contract the exposure can quickly run to 60,000 to 100,000 euros per ZZP'er.

Wet DBA audit 2026: the 7 questions the Belastingdienst asks Dutch hiring clients

Q: When did the Wet DBA enforcement moratorium end?

The enforcement moratorium ran until 31 December 2024. From 1 January 2025 the Belastingdienst can issue payroll-tax back assessments (naheffingen loonheffing) to companies that hire freelancers who actually qualify as employees. The look-back period extends gradually; in 2026 a back assessment can reach back to 1 January 2025.

Q: Which criteria does the Belastingdienst use during a Wet DBA audit?

Since the Hoge Raad's Deliveroo ruling (24 March 2023) the Belastingdienst applies a holistic test. No single criterion is decisive in isolation; all circumstances of the engagement are weighed. Core criteria: authority relationship, personal performance of work (free substitution), number of clients, entrepreneurial risk, embedding in the organisation, duration of the engagement, and ownership of the work tools.

Q: Does an approved model contract protect against reclassification?

Not automatically. An approved model contract (modelovereenkomst) only provides certainty when the working relationship in practice follows the contract text. If the day-to-day reality diverges (instructions, fixed hours, restricted substitution), the engagement is still classified as employment. The Belastingdienst assesses the actual practice, not just the agreement.

Q: How far back can a payroll-tax back assessment reach?

Currently a back assessment reaches back to 1 January 2025. The cabinet has announced gradual extension of the look-back period toward the statutory five-year maximum; this extension is expected from 1 January 2027 or later.

Q: Can a hiring company file an objection against a back assessment?

Yes. Under the Algemene wet bestuursrecht (Awb art. 6:7) the hiring company has six weeks from the assessment date to file an objection. A pro forma objection is permitted; the grounds may be supplied later within a reasonable period. Appeal against the decision on objection lies with the Rechtbank, with further appeal to the Gerechtshof.

Published: April 27, 2026 · 12 min read · By Taxmo

Quick Answer

The Wet DBA enforcement moratorium ended on 31 December 2024. Since 1 January 2025 the Belastingdienst can issue payroll-tax back assessments (naheffingen loonheffing) to hiring clients whose freelancers in practice qualify as employees, and from 1 January 2026 vergrijpboetes of 10% to 100% of the back assessment apply for deliberate misclassification or gross negligence. Verzuimboetes remain suspended in 2026 under the soft landing. A dedicated team of about 80 FTEs conducts more than 1,100 company visits and 300 books-and-records investigations in 2026. For a ZZP'er engaged at 80,000 euros per year, reclassification can cost the hiring client approximately 42,850 euros per year. The objection window is six weeks after the assessment date (Awb art. 6:7).

Enforcement moratorium ended: 31 December 2024.
Back assessments: retroactive to 1 January 2025.
Vergrijpboetes: 10% to 100% of the back assessment, active since 1 January 2026.
Verzuimboetes: still suspended in 2026 (soft landing).
Audit capacity 2026: circa 80 FTEs, 1,100+ company visits, 300 book audits.
Objection window: six weeks after the assessment date (Awb art. 6:7).

Timeline: from moratorium to full enforcement

The Wet DBA (Deregulering Beoordeling Arbeidsrelaties) has been in force since 1 May 2016 and replaced the earlier VAR. Until the end of 2024 an enforcement moratorium meant the Belastingdienst only acted in cases of clear bad faith.

1 May 2016: Wet DBA replaces the VAR; enforcement moratorium applies to most hiring clients.
24 March 2023: Hoge Raad Deliveroo ruling anchors the holistic test: no single criterion is decisive in isolation.
1 January 2025: moratorium ends; payroll-tax back assessments possible with retrospective effect to this date.
Throughout 2025: soft landing: back assessments only, no fines unless evident bad faith.
1 January 2026: vergrijpboetes (10% to 100%) apply for gross negligence; verzuimboetes remain suspended.
From 2027: announced extension of the look-back period toward the statutory five-year maximum; verzuimboetes expected to be activated.

How a Wet DBA audit unfolds in practice

The Belastingdienst has a dedicated team of approximately 80 full-time equivalents conducting more than 1,100 company visits and 300 books-and-records investigations into sham self-employment in 2026. An audit follows four phases: (1) a written information request or announced company visit asking for all ZZP agreements, invoices, time sheets and correspondence, with a typical four-week response window; (2) an assessment interview with the line manager or HR officer, where the accountant's attendance is customary; (3) a preliminary view per ZZP engagement; and (4) either a payroll-tax back assessment with any fine and tax interest, or a written position the hiring client may rely on in later years.

The 7 questions the Belastingdienst asks

Since the Deliveroo ruling the inspector weighs all circumstances of the actual working relationship. Seven core questions recur in almost every audit:

Can the freelancer be replaced by someone else? Free substitution by a qualified third party, without prior approval, is one of the most heavily weighted criteria (BW art. 7:610).
Who decides how the work is performed? A hiring client may specify the result; an employer prescribes the process. Fixed hours, daily instructions and performance reviews are red flags.
Does the freelancer work for several clients? A single long-term client, an exclusivity clause or more than 70% of turnover with one client points to employment (Wet IB 2001 art. 3.4).
How is the freelancer paid? Fixed monthly amounts, continued payment during illness and holiday allowance point to wages. Under the announced Wet VBAR / Zelfstandigenwet a legal presumption of employment applies below approximately 38 euros per hour.
Who provides the working tools? Own laptop, own software and separate guest credentials support self-employment; a full hiring-client working environment does not.
Is the freelancer embedded in the organisation? A place on the organisation chart, staff outings and company clothing point to employment.
How long has the freelancer worked for this client? An uninterrupted relationship of more than two years without defined sub-assignments is a red flag; Deliveroo cites duration explicitly.

What does reclassification cost the hiring client?

Example: one ZZP'er engaged for 80,000 euros per year over 12 months. On reclassification: employer share of social premiums (Awf, WIA, Zvw contribution, approximately 21% of gross wages) 16,800 euros; employer pension contribution (sectoral average 5%) 4,000 euros; vergrijpboete (up to 100% of the back assessment) 20,800 euros; tax interest (approximately 6% per year) 1,250 euros. Total: approximately 42,850 euros per ZZP'er per year. The back assessment currently reaches back to 1 January 2025; for a multi-year contract the exposure can run to 60,000 to 100,000 euros per ZZP'er, and a hiring client with five ZZP'ers in comparable positions faces potential exposure of 200,000 euros.

The file you must keep today

The Belastingdienst assesses the actual practice, not just the agreement. An approved model contract only protects when daily reality follows the contract text. Key file items: a signed approved model contract, a written substitution clause with examples of actual use, an assignment description with SMART results and start and end dates, a Chamber-of-Commerce extract plus agreements with at least two other clients, a 12-month invoice overview, a rate justification, purchase receipts for working tools in the freelancer's name, disability and professional liability insurance policies, an independence declaration per assignment, and communication via formal assignment channels.

Frequently asked questions about Wet DBA audits in 2026

When did the Wet DBA enforcement moratorium end?

It ran until 31 December 2024. From 1 January 2025 the Belastingdienst can issue payroll-tax back assessments to companies that hire freelancers who actually qualify as employees.

What is the difference between a vergrijpboete and a verzuimboete?

A vergrijpboete (10% to 100% of the back assessment) applies to deliberate misclassification or gross negligence and is active from 1 January 2026. A verzuimboete (administrative fine for objective errors) remains suspended in 2026 under the soft landing.

Which criteria does the Belastingdienst use during a Wet DBA audit?

Since the Deliveroo ruling (24 March 2023) a holistic test applies: authority relationship, free substitution, number of clients, entrepreneurial risk, embedding in the organisation, duration, and ownership of work tools.

Does an approved model contract protect against reclassification?

Not automatically. It only provides certainty when the working relationship in practice follows the contract text. The Belastingdienst assesses the actual practice, not just the agreement.

How far back can a payroll-tax back assessment reach?

Currently to 1 January 2025. Gradual extension toward the statutory five-year maximum is expected from 1 January 2027 or later.

Can a hiring company file an objection against a back assessment?

Yes. Under Awb art. 6:7 the hiring company has six weeks from the assessment date. A pro forma objection is permitted; appeal lies with the Rechtbank and then the Gerechtshof.

This article describes the position as at 27 April 2026. Always consult the current Belastingdienst position and, for specific cases, a qualified Dutch tax advisor.