In the last years, the trend in The Netherlands, much like in other countries, has been an increased use of independent contractors and short-term contracts and other ‘flexworkers’, making the independent contractors and flexworkers growing and important groups in the Dutch employment market.
Independent contractors and flexworkers however often work in situations where employment contracts would be more suitable. Therefore the Dutch legislature is trying to stimulate the conclusion of employment contracts. In addition, efforts are being made to provide independent contractors with greater legal certainty and to improve their social protection.
However as of 1 January 2025 the Tax Authorities have resumed enforcement against false independent contractors. This means that the Tax Authorities can retroactively collect payroll taxes. This concerns situations where, on paper, there is an independent contractor, but in reality an employment contract is being implemented.
