Checklist
As a self-employed person (zzp’er) it is important to be well informed about relevant laws and regulations. The DBA Act is designed to counter false self-employment and to clarify the employment relationship between self-employed persons and clients.
Some employers opt for a collaboration with a freelancer (zzp’er), because that way they can get someone to work for less time and money, but with tax advantages. But working with a false self-employed person – and as a false self-employed person - is punishable .
By following the checklist below you can ensure that you comply with the requirements of the law, avoid possible risks and protect yourself well.
1. No relationship of authority
One of the crucial criteria to be considered a freelancer is the absence of a relationship of authority between you and your client. It is important that your client does not treat you as an employee, but as an independent professional. This means that you have the freedom to carry out your work independently, without direct supervision or control from your client.
2. At least three clients per year
To minimize the risk of false self-employment, it is advisable to have at least three during the year various clients to work. This shows that you are not dependent on a single client and that you as a self-employed person have multiple sources of income.
3. Conclude good contracts
Make sure you always make clear contractual arrangements with your clients. A good contract sets out the nature of the assignment, the duration, the rate and the self-employed status. It helps to clearly define the expectations and responsibilities of both parties, and can later be invaluable when proving your entrepreneurial status and preventing disputes.
4. Prevent intentional misuse
Although the Tax Administration is currently not imposing fines or collecting payroll taxes, unless there is a case of intentional abuse , it is of great importance to always be honest and transparent in your work. Make sure you properly comply with the requirements of the Wet DBA and avoid situations in which you knowingly circumvent the rules.
5. Seek expert advice
If you have doubts about your position as a self-employed person (zzp’er) or if you want more clarity about the DBA Act, it is advisable to to obtain expert advice . A legal advisor or a specialized agency can help you better understand the legislation and can give specific advice based on your situation.
