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With the stricter enforcement of the DBA Act since 2025, many clients are concerned about back taxes due to bogus self-employment. This is understandable, but manageable with the right approach. The most important tip: assess your employment relationships and ensure that practice aligns with the contract.
Where is the risk?
The risk is that an employment relationship you view as an independent assignment actually turns out to be an employment contract. The Tax and Customs Administration looks at the reality: is there wages, personal work, and a relationship of subordination? If so, this constitutes bogus self-employment, resulting in additional assessments and corrections — especially for you as the client.
Tip 1: Assess your employment relationships
Map out your freelance hires and assess for each relationship whether they are truly independent. Watch out for signs of an employment relationship: does the freelancer work long-term and integrated into your organization, under your direction, without real entrepreneurial risk? The more such characteristics there are, the greater the risk.
Tip 2: Make paper and practice match
A good agreement alone is not enough; the actual working method counts as well. Ensure that the freelancer operates as an entrepreneur in practice: freedom in execution, personal responsibility, and preferably multiple clients. Adjust both the contract and the working method where necessary.
Tip 3: Choose consciously and record
If the work is effectively a job, consciously opt for an employment contract—this eliminates the risk. If it is truly independent work, ensure you have a comprehensive contract for services and a corresponding working method. Document your considerations so that, during an audit, you can substantiate that you acted with due care.
Frequently Asked Questions
What is the biggest risk of the DBA Act for clients?
Additional assessments and corrections if an employment relationship turns out to be an employment contract in fact (false self-employment).
Is a good agreement enough?
No. Practice counts too. Ensure that the actual working method aligns with self-employment.
When is it better to opt for employment?
If the work is effectively a job, with authority and without entrepreneurial risk. An employment relationship excludes the risk.
Make hiring freelancers risk-free?
Our legal experts review your structures and draft a comprehensive engagement agreement . View our employment lawteam or schedule a free consultation.
