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What is a self-employed contract? It is the written contract for services (Art. 7:400 BW) between a client and a self-employed person without employees, in which you specify what work the self-employed person will provide, at what rate, and under what conditions. Unlike an employment contract, it involves no hierarchical relationship and no obligation to perform personal work — precisely these two points determine whether the Tax and Customs Administration views the collaboration as genuine self-employment or as a disguised employment relationship.
The short answer
- Form: contract for services (Art. 7:400 BW), not an employment contract.
- Parties: Client and self-employed professional, both registered entrepreneurs.
- Core: description of the assignment, rate, duration, and termination.
- Risk: bogus self-employment — avoid a hierarchical relationship.
- Useful: model agreement from the Tax and Customs Administration as a basis.
- Extra: agreements regarding liability and intellectual property.
What exactly is a self-employment contract?
Legally, a self-employed professional contract is a contract for services. The self-employed professional commits to delivering specific work or a specific result; the client pays a fee for this. The self-employed professional remains an entrepreneur: he determines how he performs the work himself, works at his own risk and expense, and can, in principle, have himself replaced.
The difference between an employment contract and one lies in three elements: wages, work, and authority. If authority is lacking—meaning the client does not direct as if they were an employee—then there is no employment relationship. If those three elements are present, the court or the Tax Authorities can reclassify the relationship, regardless of what is stated on paper.
Difference from an employment contract
The boundary between assignment and employment has become sharper in recent years. What counts is not the title of the document, but how the parties behave in practice. Characteristics that indicate independence:
- No hierarchical relationship. The self-employed professional receives no instructions regarding the method of working, only regarding the desired result.
- At their own expense and risk. The self-employed professional bears the entrepreneurial risk themselves and arranges their own insurance.
- Right of substitution. In principle, the self-employed professional may have themselves replaced; there is no obligation to perform personal work.
- Multiple clients. Working full-time for a single client for years points towards employment.
Bogus self-employment and the DBA Act
Bogus self-employment is the greatest risk. This occurs when a self-employed person formally works as an entrepreneur but actually functions as an employee. In such cases, the Tax and Customs Administration can levy backdated wage taxes and social security contributions from the client, with retroactive effect.
The DBA Act (Deregulation of Assessment of Employment Relationships) replaced the VAR in 2016. Since January 1, 2025, the Tax and Customs Administration has once again been actively enforcing the rules against bogus self-employment. A model agreement provides guidance, but only offers certainty if the practice corresponds to what is stated on paper. A good contract therefore starts with a realistic work situation.
The model agreement
The Tax and Customs Administration publishes model agreements that you can use as a basis. If you work according to such an approved model and practice corresponds with it, then in principle there is no employment relationship. There are general models and models for specific sectors.
Important: a model agreement is not a guarantee. The Tax and Customs Administration always looks at the actual implementation. Furthermore, adapt the model to your own situation — a blank standard model without your own provisions regarding liability, intellectual property, and termination is usually insufficient.
Important provisions
A complete self-employment contract covers at least:
- Assignment description. Specifically: which work or result, and the scope thereof.
- Rates and payment. Hourly rate or fixed price, invoicing, payment terms.
- Duration and termination. Fixed-term or indefinite term, notice period.
- Liability. Limitation of liability and obligation to insure.
- Intellectual property. To whom do copyright and other rights belong?
- Confidentiality. Protection of confidential business information.
Practical example
A marketing agency hires a freelance copywriter for one-off assignments. The contract specifies a fixed price per article, no fixed number of hours, and the copywriter decides for himself when and where he works. He also supplies other agencies. This setup clearly indicates independence: no authority, no mandatory personal work, and at one's own risk.
Honest recommendation
For a clear, one-off assignment of low value, an approved model agreement from the Tax and Customs Administration will suffice, provided you supplement it with provisions regarding rates, liability, and intellectual property. In that case, you do not need a lawyer. Are you unsure about the hierarchical relationship, are you working with the same freelancer for an extended period, or does it involve higher amounts or sensitive intellectual property rights? Then have the contract reviewed — the risk of back taxes due to bogus self-employment lies with the client and can amount to a substantial sum.
Read more: drafting a freelance contract and freelance contract pitfalls. Need a contract immediately? View freelance contract.
Frequently Asked Questions
A self-employed professional contract is a contract for services (Art. 7:400 BW) between a client and a self-employed person without employees. It specifies the work the self-employed professional provides, at what rate, and under what conditions. Unlike an employment contract, it establishes no hierarchical relationship and no obligation to perform personal work.
An employment contract consists of three elements: wages, work, and authority. In a self-employed contract, authority is absent: the self-employed person determines how they work, bears their own risk, and is, in principle, allowed to have themselves replaced. If all three elements are present, the relationship can be reclassified as an employment relationship.
Bogus self-employment refers to a self-employed person who formally works as an entrepreneur but actually functions as an employee. In such cases, the Tax and Customs Administration can levy backdated payroll taxes and social security contributions from the client, with retroactive effect. Since January 1, 2025, active enforcement against this has resumed.
A model agreement from the Tax and Customs Administration provides guidance, but no guarantee. The Tax and Customs Administration always looks at the actual implementation. In principle, there is no employment relationship only if the practice corresponds to the model. Furthermore, supplement the model with your own provisions regarding rates, liability, and intellectual property.
At a minimum: a concrete assignment description, rate and payment arrangements, duration and termination, liability, intellectual property, and confidentiality. These provisions prevent misunderstandings and reduce the risk of reclassification as employment.
The client bears the risk. In the event of reclassification, the Tax and Customs Administration may levy additional wage taxes and social security contributions from the client, with retroactive effect and potentially a fine. Therefore, it is important that both the contract and the practice indicate genuine self-employment.
A contract for services is also valid verbally, but putting it in writing is strongly recommended. A written contract prevents disputes regarding rates, scope, and termination, and serves as proof to the Tax Authorities that the collaboration is structured on an independent basis.
