False self-employment

False self-employment means that you seem to be self-employed but this is in fact false. You are actually working like an employee, with set hours and a boss who gives you assignments. 

What is false self-employment? 

It might be the case that you have been hired as a self-employed person (independent contractor) but you are actually working as an employee. For example, you work at the same location all the time, have only one boss and are not allowed to choose your own working hours. Although you seem to be self-employed, in reality this is false. That is why this is called false self-employment. 

You might have an assignment as a self-employed person but your client is in fact your employer. As a result, you are not really self-employed and your employer is actually required to give you a contract of employment. 

How self-employment differs from normal employment 

If you are employed, you have certain rights. For example: 

• You still get wages when you are sick. 
• You get holiday pay. 
• There are rules about dismissal. 

If you are self-employed or an independent contractor, you do not have these rights. This means that you usually do not have insurance that pays out if you become unemployed or unfit for work. That is why it is important to know whether you really are self-employed or are in fact an employee. 

Characteristics of employment 

• Your boss decides how you do your work and when you work. 
• You do the same job for a long time. 
• You do work that is also done by some of the organisation’s employees. 
• You do work that is a fixed part of the organisation.  
• You are not allow to arrange for a substitute to do the work you have been asked to do. 
• You are paid a fixed amount per hour, at a fixed time.  
• You get paid about the same as employees who do the same job. 
• You run little risk and do not use your own equipment. 
• You have only one client, you do not have a website and you are not registered with KVK. 

If many of these characteristics apply in your situation, you may be falsely self-employed. You can still be an employee even if some of the characteristics do not apply to you.  

Characteristics of a self-employed person 

• You decide how you do your work and when you work. 
• You work for a short time or for a few hours a week. 
• You are the only person at the business who does your work. 
• You are the only person at the business who has your knowledge and experience. 
• You can arrange for a substitute to do the work you have been asked to do. 
• You are paid on the basis of bills you submit. 
• You do not get any money if you are sick. 
• You use your own equipment and if you break something you pay for it. 
• You work for several clients and you have your own website or you are registered with KVK. 
• You agree what the outcome of your work will be, and you are assessed on that basis. 

 If you do not have many of the characteristics of a self-employed person, it is likely that you are falsely self-employed. If you are not sure whether you really are working as a self-employed person, contact the Het Juridisch Loket or your union for help. 

False self-employment in 2026

The Dutch government wants to stop false self-employment. Belastingdienst strictly monitors whether self-employment is real or false. Businesses that get this wrong have to pay back the payroll tax they should have paid. They can also be fined.