Wet DBA Self-Check for Freelancers

Answer 12 questions about one assignment and see how it scores against the criteria the Belastingdienst uses to decide whether freelance work is really employment.

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Inputs

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Instructions and control (gezag)

Does the client decide how, when and where you do the work?

Detailed instructions about the work itself, not just the result and a deadline.

Do you get the same instructions as employees who do the same work?

For example the same procedures, reviews and supervision.

Does the client set your hours or the days you work?

A fixed number of hours or days per week decided by the client.

Part of the client's organisation

Is your work part of the client's normal, ongoing business?

Work their own staff also do, rather than a separate project.

Do you work like staff, with their email address, badge or place in a team?

To outsiders, you look like one of their employees.

Has the assignment lasted more than a year, or does it have no clear end?

Long or open-ended assignments point towards employment.

Personal work, pay and risk

Must you do the work yourself, without being able to send a replacement?

If you could send someone else or hire help, answer No.

Are you paid per hour or per month, whatever the result?

Rather than a fixed price for a defined result.

If something goes wrong, does the client carry the cost instead of you?

For example, you would not fix mistakes at your own expense or be liable for damage.

Acting as an entrepreneur

Do you work for several clients, with no single client giving you most of your income?

Having several clients points towards being an entrepreneur.

Do you pay for your own tools, training, insurance and marketing?

Investing in your own business points towards being an entrepreneur.

Do you set and negotiate your own rate?

Rather than accepting a rate the client sets.

Indication

Answer at least 6 questions to see an indication.

An indication only, not a legal assessment. The Belastingdienst weighs all circumstances of an assignment together, and a court can reach a different conclusion. Based on the Belastingdienst page "Wanneer is sprake van loondienst?". For an official check, use the Webmodule Beoordeling Arbeidsrelatie, ideally together with your client.

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