DBA Act and reclassification of employment relationships

Because our platform is already used by thousands of freelancers in the Netherlands, we have extensive experience with defining and continuously assessing the nature of working relationships. This relieves both clients and freelancers of the burden of compliance. Naturally, we closely monitor developments in legislation and case law, and continuously adjust our processes to reflect the latest insights.

If a particular assignment carries a risk of reclassification (either tax-related or employment-related), Zeger offers - upon agreement with both client and freelancer - the option of external payroll services, eliminating all associated risks.

The Dutch Deregulation Assessment of Employment Relationships Act (Wet DBA) was introduced to prevent false self-employment and to clarify the nature of the working relationship between clients and independent contractors (freelancers- /ZZP’ers). Under this legislation, both the client and the contractor are responsible for assessing their working relationship. If it is determined that the relationship should in fact be classified as employment, this can result in tax consequences such as additional assessments and penalties.

Zeger has integrated the DBA assessment and the legal qualification of the working relationship into its digital platform, developed in close collaboration with wage tax specialists and employment law experts.