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Self-employed or employed: review how you actually work
An assignment starts with agreed terms, but working arrangements can change. Review how you actually work with your client, even when a contract is already in place.
Each assignment needs an assessment
Employment status depends on the relevant circumstances taken together. These include supervision, your position within the organisation, commercial risk and how you operate as a business. Calling a contract “self-employed” does not provide certainty. Registration as a business or issuing an invoice does not, on its own, determine how the working relationship is treated.
How arrangements can change
A designer accepts a defined assignment and organises the work independently. Over time, the same designer starts working a fixed rota, receives daily work instructions and needs approval for time off. This is a reason to reassess the arrangement. These are indicators to discuss; a final classification requires the other relevant facts as well.
What is the proposed Zelfstandigenwet?
The government is developing a new self-employment law with a test focused on the independent worker and a test focused on the working relationship. The latter considers freedom and independence within an assignment. The intended start date is 1 January 2028, following consultation, advice and parliamentary scrutiny. These plans do not yet replace the current assessment.
Document your working arrangements
- Describe the agreed outcome and the work actually performed.
- Record who decides scheduling, working methods and any replacement arrangements.
- Identify who corrects mistakes and bears the financial risk.
- Describe your own client acquisition, pricing arrangements and other assignments.
- Review the position again when duties, duration or supervision change.
Self-employment and tax deductions are separate questions
Working outside employment does not automatically make you an entrepreneur for Dutch income tax or entitle you to business deductions. VAT entrepreneurship is assessed separately too. Keep these questions distinct when organising your records or discussing an assignment. A conclusion about one issue should not be treated as an answer to every tax question.
A practical review of your assignment
Valorem can help identify the tax questions and compare the agreed terms with the actual work. Tell us what you do, how long the assignment lasts and which decisions you make yourself. Include the circumstances you are unsure about. We can then discuss the further facts needed and whether an employment law review is appropriate.
Would you like to discuss your working arrangements?
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
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