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With the lifting of the enforcement moratorium, the Dutch Tax Administration actively audits false self-employment under the Wet DBA. When work is embedded in your daily operations and performed under supervision, retroactive payroll tax assessments can follow. Staffing through an agency like ACS provides workforce flexibility with a compliant employment contract.
1. What active Wet DBA enforcement means for employers
Following the end of the enforcement moratorium, the Dutch Tax Administration (Belastingdienst) can impose retroactive payroll tax assessments, social security contributions and fines directly when false self-employment is identified.
- Retroactive payroll tax and social premium assessments.
- Assessment based on actual shop-floor reality rather than contract labels.
- Phase-out of reliance on generic model agreements for embedded operational work.
2. The three legal tests: authority, organizational embedding and entrepreneurship
Under Dutch Supreme Court (Deliveroo) case law, inspectors evaluate whether the worker operates under management instruction, performs work embedded in the core business alongside regular employees, and bears genuine entrepreneurial risk.
- Direct operational supervision and shift scheduling.
- Structural embedding in daily warehouse, production or cleaning workflows.
- Absence of independent commercial risk or price negotiation.
3. Why ZZP arrangements in shift and line work carry high liability
Order pickers, production operators and cleaners working fixed shifts with company equipment are rarely classified as genuine independent contractors. Reclassification triggers not only tax liability but also retroactive CAO wage and StiPP pension claims.
4. Temporary agency staffing as a tax-compliant, flexible alternative
Hiring through ACS Personeelsdiensten gives you the operational agility to scale up or down while every worker holds a valid agency employment contract with full payroll tax remittance, CAO remuneration and pension accrual.
5. Transitioning your existing freelance pool smoothly
Review which external contractors perform embedded shift roles. ACS can transition those positions to compliant temporary staffing or onboard your trusted workers onto ACS payroll so your operations continue seamlessly.
6. Request a compliant workforce proposal from ACS
Protect your operations in Eindhoven, Noord-Brabant and across the Netherlands from Wet DBA exposure by discussing your flexible staffing needs with ACS.
