What’s changing and what isn’t
Employers who fail to comply with rules aimed at preventing schijnzelfstandigheid (false self-employment) still won’t face fines in 2026. The cabinet does, however, want fines to be imposed next year on both employers and workers who intentionally violate the rules for hiring freelancers (zzp’ers).
That commitment was outlined by State Secretary for Finance Eugène Heijnen in a letter to the Dutch House of Representatives (Tweede Kamer). He argues that “intent or gross negligence should not go unpunished,” because doing so would be “bad for tax morale.”
A partial concession to Parliament
Heijnen’s position partly meets Parliament’s request to keep enforcement on hold for longer. The Tweede Kamer had asked, via a motion, to extend the current “soft” enforcement approach, where the Tax Administration can impose additional assessments but does not issue fines, for a few more months.
Heijnen says extending the soft approach would send “the wrong signal” to organisations that do comply. In many sectors, companies have already adjusted their workforce arrangements to meet the rules.
Timeline: 2026 visits, 2027 fines for negligence
Heijnen also announced that from 2027, companies that “neglect” compliance will be fined as well. In 2026, these companies will initially receive a visit from the Dutch Tax Administration (Belastingdienst).
Why this matters
The focus is on employers hiring zzp’ers for work that is also performed by employees on payroll. The Tax Administration announced in 2025 that it would begin enforcing legislation that had long remained largely dormant.
The cabinet is also pushing for enforcement because it is tied to conditions for payments from the European COVID recovery fund.
