The number of people whose main job is zzp work continues to fall in the Netherlands. Many move into flexible employee jobs rather than permanent roles. Construction and care still have high vacancy levels. Reliable staffing is becoming harder to arrange and price.
Why this matters
The enforcement moratorium for employment relationships ended on January 1, 2025. A recurring zzp role can lead to payroll-tax corrections when daily work resembles employment. Payroll brings employer charges, holiday accrual, payroll records, sickness exposure and possible pension duties. Compare the full cost of reliable capacity, including recruitment, supervision and absence cover. Care needs qualified staff for stable rosters. Construction must match wage commitments to project margins, customer payment terms and its order pipeline.
Example
A construction worker attends the same site each weekday. The site manager sets the hours, gives daily instructions and adds the worker to the company planning system. A monthly invoice is not decisive. The actual working relationship matters more. Payroll may reduce uncertainty about the arrangement. The employer must then fund wages during delayed customer payments, sickness or a quiet month. Put that cost in the cash forecast and project price.
XTROVERSO tips
- List recurring external workers. Check rosters, planning files, team meetings and system access. Record which external workers appear in normal operations.
- Review the actual work. Check hours, instructions, supervision, substitution and commercial risk. Do not rely on the contract title or invoice alone.
- Compare full staffing costs. Compare employment, flexible employment, agency supply and genuine independent contracting. Include payroll charges, leave, training and absence cover.
- Test payroll against cash. Check whether cash reserves cover wages during delayed invoices or lower demand. Review customer terms and debtor days.
- Check labour suppliers. Record the supplier for each worker and keep the checks you made on file. Prepare for tighter agency-worker conditions and future admission requirements.
Unsure which staffing model fits your work, cash and contracts? We can review the facts with you
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Accountant.nl — Minder zzp'ers, meer vast personeel in bouw en zorg
- CBS — National zzp decline and first employment destination
- CBS — Labour-market mix, vacancies and sector pressure
- Belastingdienst — Enforcement of employment relationships
- UWV — Labour-market forecast 2026–2028
- Rijksoverheid — Tighter rules for flexible contracts
- Rijksoverheid — Rules for agencies and other labour suppliers
- Rijksoverheid — Entrepreneurship in false self-employment assessments
