Wet DBA · June 2026
What does the Wet DBA mean for you and for us?
RIXT.IT facilitates the placement of interim IT professionals. Here we explain how we comply with the Wet DBA, what assurances we provide, and what this means in practice.
CLIENTS
Interim professionals
Current status: enforcement active
Introduction
Wet DBA — a current concern for every interim placement
The Wet DBA (Deregulation Assessment of Employment Relationships) is once again topical — not because it is new, but because the Dutch Tax and Customs Administration resumed enforcement of employment relationships in 2025 and continues to shape that enforcement in 2026. This gives rise to questions from both clients and interim professionals.
Since 1 January 2025, the Dutch Tax and Customs Administration has been actively enforcing rules against bogus self-employment. In 2026, the soft-landing arrangement has been partially extended: no default surcharges, but payroll tax assessments — retroactive to 1 January 2025 — and intentional-fault penalties are already in force.
At the same time, new legislation is forthcoming: the presumption of employment for rates below €38 per hour was adopted by the Senate on 16 June 2026 and enters into force on 1 January 2027. The Zelfstandigenwet (Freelancer Act) is also in preparation.
Timeline
How did we get here?
2016
Wet DBA enacted. The VAR (Statement of Employment Relationship) replaced. Market unrest immediately leads to an enforcement moratorium.
2016 – 2024
Enforcement moratorium. For eight years, the Dutch Tax and Customs Administration refrained from active enforcement. This gave clients and independent contractors a sense of security that did not in fact exist.
Jan. 2025
Enforcement resumed. The Dutch Tax and Customs Administration enforces actively through business visits and tax audits. Additional assessments and correction obligations are possible. In 2025, no intentional-fault penalties were imposed — the soft-landing arrangement applied for that year.
2026 — present
Soft landing extended, VBAR withdrawn. No default surcharges, but additional assessments and intentional-fault penalties remain possible. The VBAR was withdrawn in March 2026. The Zelfstandigenwet is in preparation.
1 Jan. 2027
Presumption of employment takes effect. Adopted by the Senate on 16 June 2026. Freelancers with an hourly rate below €38 (expected to rise to €39 in 2027) may claim employee status through the courts. The burden of proof then shifts: the client must demonstrate that the engagement constitutes genuine self-employment.
2027 – 2030
Anticipated Zelfstandigenwet (Freelancer Act). Two tests: a self-employment test (entrepreneurial conduct, risk, pension provision) and a work-relationship test (freedom of performance). Full enforcement with five-year retroactive effect planned for 2030.
Note: presumption of employment as of 2027
The presumption applies to freelancers with a rate below €38 per hour. It is not an absolute prohibition: working below this threshold remains permitted, but the burden of proof shifts. Above €38 the presumption does not — apply, but the standard Wet DBA assessment of authority, personal obligation to perform, and entrepreneurial risk remains fully in force above this threshold as well. For IT interim professionals placed through RIXT.IT, rates are generally well above this limit.
The assessment
When is an interim manager genuinely self-employed?
The Dutch Tax and Customs Administration assesses each employment relationship against three core criteria. What is decisive is not what is set out on paper, but how the collaboration is conducted in practice.
1
Authority
The interim manager works without supervision or direction from the client. The interim manager determines their own working methods, hours, and approach. The client may provide instructions regarding the result to be achieved and the scope of the assignment — but not regarding the manner of performance itself.
2
Personal obligation to perform
There is no exclusive obligation to perform the work personally. The interim manager may in principle be substituted by another qualified professional. This is one of the reasons RIXT.IT retains the right of substitution itself, rather than vesting it with the client.
3
Own account and risk
The interim manager bears entrepreneurial risk: they work for multiple clients, bear income risk when assignments lapse, and independently arranges their own insurance, pension accrual, and business expenses.
Our approach
How does RIXT.IT safeguard independence?
RIXT.IT has actively embedded the Wet DBA into its working practices and contract documentation. The following are the concrete measures we take for every interim placement.
What RIXT.IT does
- Every interim placement begins with a Wet DBA assessment: does the assignment fall within the parameters of genuine self-employment?
- Our General Interim Management Terms and Conditions contain an explicit independence clause (Article 4.1): the interim manager works without authority or direction from RIXT.IT or the client.
- The assignment confirmation (OVO) contractually establishes that the interim manager operates independently, organises their own work, works at their own account and risk, and is permitted to work for other clients concurrently.
- Article 4.3 of the General Interim Management Terms and Conditions provides that substitution decisions rest with RIXT.IT — not with the client — in order to prevent the client from holding a unilateral power of assessment that could be construed as a relationship of authority.
- Article 4.4 contains an explicit Wet DBA awareness clause: both parties commit to structuring and performing the assignment in such a way that the independence of the interim manager is safeguarded in practice.
- At any indication of bogus self-employment, we proactively make contact to assess and remedy the situation.
Practical guidance
What does this mean in day-to-day collaboration?
Sound contracts are a necessary condition — but not sufficient. The Dutch Tax and Customs Administration looks at the actual conduct of the collaboration, not the paperwork. The following are the concrete behavioural rules that make the difference.
For clients
- Manage for results, not for working methods or day-to-day activities.
- Avoid fixed working hours and exclusivity requirements — these are indicators of an employment relationship.
- The interim manager determines their own working hours and does not require permission for absence.
- Progress discussions regarding the assignment are entirely appropriate; performance appraisals of the kind conducted with employees are not.
- The interim manager pays for their own courses and training and is not required to participate in internal staff training programmes or company outings.
For interim managers
- Ensure you can demonstrably show that you operate as an entrepreneur: multiple clients, your own website or LinkedIn profile, and your own professional liability insurance.
- For each assignment, record a clear scope of work specifying the deliverable to be provided — not merely your availability.
- Bear entrepreneurial risk: issue your own invoices, use your own materials wherever possible, and cover damages through your own insurance.
- Arrange your own substitution in the event of absence, in coordination with RIXT.IT and the client.
Frequently asked questions
What clients and interim professionals ask us
Yes. If the Dutch Tax and Customs Administration determines that bogus self-employment exists, additional payroll tax assessments may be imposed — retroactive to 1 January 2025. Correct contractual arrangements and the actual execution of the assignment are both determinative. A contract that sets out the right provisions assists as corroborating evidence, but does not constitute a guarantee.
In 2026, no default surcharges will be imposed — the soft-landing arrangement has been extended. However, intentional-fault penalties remain possible where deliberate intent or gross negligence can be demonstrated. Additional payroll tax assessments and correction obligations are already fully in force, retroactive to 1 January 2025.
As of 1 January 2027, the presumption of employment takes effect (adopted by the Senate on 16 June 2026). Freelancers with an hourly rate below €38 (expected to rise to €39 in 2027) may claim employee status through the courts — the burden of proof then shifts to the client. For IT interim professionals placed through RIXT.IT, rates are generally well above this threshold. Above €38 the presumption does not apply, but the standard Wet DBA assessment of authority, personal obligation to perform, and entrepreneurial risk remains fully in force.
The Dutch Tax and Customs Administration typically begins with a business visit — an exploratory meeting — before proceeding to a more intensive tax audit. Organisations that can demonstrate at that stage that their contracting arrangements are in order are in a strong position. For every placement, RIXT.IT provides contractual documentation that substantiates the independence of the interim manager: the assignment agreement (OVO), the independence clause in our General Interim Management Terms and Conditions, and a clear description of the assignment. The actual conduct of the engagement — how the client and the interim manager collaborate day to day — remains determinative, and we actively support both parties in this regard.
The VBAR was withdrawn in March 2026. In its place, the government is working on a new Zelfstandigenwet (Freelancer Act) incorporating two tests: a self-employment test (entrepreneurial conduct, risk, pension accrual) and a work-relationship test (freedom of performance). Minister Aartsen is aiming to submit the legislation to the Council of State by the end of 2026; entry into force is expected at the earliest in 2028. We monitor these developments and will update our documentation as soon as new legislation comes into force.
Our General Interim Management Terms and Conditions and the accompanying assignment agreement (OVO) contain all essential provisions to contractually substantiate independence, including the explicit independence clause in Article 4.1 and the Wet DBA awareness clause in Article 4.4. The Dutch Tax and Customs Administration will, however, always assess the actual collaboration — a contract constitutes corroborating evidence, not an absolute guarantee.
Contact RIXT.IT immediately. We will assess the situation together and advise on adjustments to the assignment description, the working arrangements, or the contractual terms. In some cases, an alternative structure may be the more appropriate route — this too is something we can facilitate.
Questions about your specific situation?
We are happy to think along with you — for clients and interim managers alike.