Frequently asked questions about WetDBA

Yes. Self-employment remains possible, provided the assignment and management are consistent with self-employment.

False self-employment occurs when a self-employed person works in practice as an employee, for example due to strong management, fixed working hours or structural team embedding.

The Tax Authorities look at, among other things:

• Content and duration of the assignment
• freedom in working methods and times
• degree of management and supervision
• embedding in the organization
• entrepreneurship
• results-oriented work

The total picture is decisive.

In the case of false self-employment, additional assessments and fines may follow, such as payroll tax, premiums and social security contributions.

Yes. You may make it clear what must be delivered, but not how someone who carries out things precisely.

No. The Tax Authorities look at the actual work situation, not the legal form.

Then we offer alternatives, such as:

• a professional through secondment
• customized command structures
• a tailor-made project-based solution through our in-house office

Babbage assesses assignments in advance using a DBA checklist and helps develop a suitable, safe structure for both the client and the professional.

Yes, and that entails risks. That's why it's important to properly record and regularly evaluate assignments, results, and management.

You can always consult with Babbage about the use of freelancers and the right contract type for your situation. Yke Hoekstra I'd be happy to discuss this with you. Of course, we can do this in collaboration with a freelancer.