Zzp legislation under pressure: what does it mean for you?

The position of self-employed workers in the Netherlands has been the subject of debate for years, and the 2024 court rulings caused another stir. Both the Deliveroo ruling by the Supreme Court and the Uber ruling by the Court of Justice of the EU confirm that some working relationships have been wrongly classified as “self-employed collaboration”, while in practice there is a relationship of authority and therefore employment.

What was at stake in the Deliveroo and Uber cases?
In the Deliveroo judgment, the Supreme Court ruled that delivery drivers working through the platform were not truly self-employed, despite the absence of an employment contract. The decisive factor was the actual situation: the deliverymen had hardly any room for negotiation and worked under the supervision and instruction of the platform.

The Uber judgment followed shortly afterwards. The European Court ruled that drivers driving through Uber did fall under an employment contract, because they were essentially working under authority. Moreover, the Court ruled that the algorithm used by Uber to direct drivers could also be seen as ‘authority’.

Implications for your business
If you regularly work with self-employed or freelancers, especially in sectors such as logistics, healthcare, creative industries or engineering, you need to be alert. The key question you need to ask yourself is: Is there entrepreneurship or false self-employment?

The Tax Authorities and the Inspectorate SZW are looking increasingly closely at:

• the degree of authority (e.g. giving instructions, determining working hours),
• embedding in the organisation,
• and the absence of entrepreneurial risk on the part of the contractor. If it turns out afterwards that your zzp'er is actually an employee, this can lead to additional payroll tax levies, premiums, and fines.

What can you do now?

1. Review your contracts and working practices with zzp'ers. Don't just record what is done, but also look at the actual execution.
2. Use the Webmodule Beoordeling Arbeidsrelatie (WBA) to identify risks.
3. Conduct a risk analysis.To what extent is your company at risk of re-qualifying an employment relationship?
4. Get legal and tax advice on the use of self-employed workers, especially for long-term or structural cooperation.

In conclusion
Although in practice the distinction between employee and self-employed is increasingly blurred, the legal and tax consequences can be significant. As an SME entrepreneur, it is wise to act in good time. This will help you avoid nasty surprises afterwards.