Legal Affairs

The DBA Act deals heavy blows to the ICT sector

The enforcement of the DBA Act regarding bogus self-employment is hitting the ICT sector hard. Clients have become more reluctant to hire freelance ICT professionals out of fear of back taxes, causing many independent ICT professionals to struggle to find assignments. Who...

Published on April 3, 2025 by MKBjuristen.nl
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The enforcement of the DBA Act regarding bogus self-employment is hitting the ICT sector hard. Clients have become more reluctant to hire freelance ICT professionals out of fear of back taxes, causing many independent ICT professionals to struggle to find assignments. However, those who have their structures in order are in a stronger position.

The ICT sector works extensively with freelancers

In the ICT sector, hiring independent professionals is very common: projects require specialists who can be deployed quickly. The renewed enforcement of the DBA Act, intended to combat bogus self-employment and safeguard fair competition and social security, is fundamentally changing that market.

Clients are becoming more cautious

Because clients risk additional tax assessments and corrections in cases of bogus self-employment, many have become more hesitant to hire freelance IT professionals. As a result, some self-employed individuals who previously worked without problems find it harder to secure assignments or are asked if they wish to enter salaried employment.

When is there bogus self-employment?

A disguised employment relationship exists when the characteristics of salaried employment are present: wages, personal work, and a relationship of authority. This can quickly become an issue, particularly in the ICT sector, where a self-employed professional sometimes works for an extended period and is integrated into a team. The actual working method is decisive, not the name of the agreement.

What can you do?

Critically assess your IT hiring: is the freelancer truly working independently, or as an employee? Where necessary, adjust the working methods and the contract to match independence, or consciously opt for an employment relationship. This way, both you, the client, and the freelancer can continue working together without unnecessary risk.

Frequently Asked Questions

Why does the DBA Act hit the ICT sector so hard?

Because the sector works extensively with self-employed professionals and clients have become more hesitant out of fear of back taxes due to bogus self-employment.

When is an ICT freelancer falsely self-employed?

If the characteristics of salaried employment are present: wages, personal work, and authority. The actual working method is decisive.

What can I do as a client?

Assess the hiring, adjust working methods and contract to suit self-employment, or consciously opt for employment.

Is your ICT outsourcing legally in order?

Our legal experts review your structures and draft a suitable contract for services . View our employment lawteam or schedule a free consultation.

Please note: an article provides general information, but your legal situation may turn out differently.

A contract, conflict, or legal risk must always be assessed based on the facts, documents, evidentiary position, and interests. Are you in doubt? Have your situation assessed before you act.

Legal question regarding this article?

A blog provides explanation, but your situation often requires a concrete legal choice. MKB Juristen helps entrepreneurs with contracts, terms and conditions, GDPR documents, employment documents, disputes, and customized legal solutions.

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