DBA law and false self-employment

staffing agency with healthcare personnel

With this page we would like to inform you about the changes around false self-employment and the enforcement of the Wet DBA (Deregulering Beoordeling Arbeidsrelaties) that will come into effect on January 1, 2025. As of this date, the Tax Authorities will strictly control false self-employment to verify whether self-employed persons are rightfully working as a self-employed person and not in a (disguised) employment.

The Deregulation of Assessment of Labor Relations Act (DBA) is designed to combat false self-employment and provide clarity about the employment relationship between clients and self-employed workers. Sham self-employment occurs when someone officially works as a self-employed person, but actually functions as an employee in an employment relationship. This entails risks for both the client and the self-employed person.


Full enforcement by Jan. 1, 2025

From January 1, 2025, enforcement of the DBA Act by the tax authorities will be intensified. Organizations that hire zzp'ers for work that does not involve self-employment are at risk of fines, surcharges and tax corrections. During a transitional year, no penalty fines will be imposed, provided organizations demonstrate that they have taken steps to prevent false self-employment.

Criteria for assessing false self-employment

The Internal Revenue Service uses several criteria to determine whether a
employment relationship is employment. The main criteria are:

  • Authority: Does the client have control over how the work is done?
  • Embed: Is work an integral part of the organization?
  • Independence: Does the freelancer work independently without direct management?
  • At-risk: Does the self-employed bear their own economic risks and demonstrate entrepreneurship?

Solution: partnership with JobPoint - Flexibility without risk

As a staffing and secondment agency, we understand better than anyone that flexibility, combined with the right quality, is crucial to delivering optimal care. Therefore, as a staffing agency, we offer customized staffing solutions that promote operational efficiency and flexibility. With our extensive experience in the healthcare industry, we are well equipped to meet the unique requirements of your industry.

 Why choose JobPoint?

  • Experience in Healthcare: We bring years of expertise in broadcasting within the healthcare industry, so we thoroughly understand the specific nuances and requirements of your field.
  • Legal Compliance: With the impending changes in labor legislation, particularly the enforcement of the DBA Act from January 2025, we guarantee that all placements are fully compliant with the legislation, minimizing your legal risks and administrative burdens.
  • Flexibility: Our staffing solutions offer the ability to scale your workforce based on fluctuating needs, providing you with professionals from nurses to administrative staff exactly when you need them.

Benefits of Partnering with JobPoint:

  • Adaptability: Match your workforce quickly with pre-screened professionals ready to fill roles that support your core workforce.
  • Cost Savings: Reduce the cost of recruitment with our efficient placement services that ensure you get the right talent without the overheads of the recruitment process.
  • Quality assurance: Each JobPoint candidate undergoes a rigorous selection process to ensure that they not only meet the required qualifications, but also fit within the culture of your organization.

We would be happy to discuss further how we can specifically support your organization in navigating the complexities of staffing in healthcare. Our team is ready to ensure your staffing strategy meets both current and future regulations, giving you peace of mind and allowing you to focus on delivering excellent patient care.

Please let us know at your convenience to discuss this further. We are excited to support your organization as a strategic staffing partner.

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