After years of growth, the number of self-employed people (zzp’ers) in the Netherlands has dropped, reports Statistics Netherlands (CBS). Experts and the media attribute this to stricter controls on ‘bogus’ self-employment, such as working for a single client.
CBS figures show a decrease of 28,000 self-employed people in the first quarter of 2025 compared to the same quarter in 2024, marking the first year-on-year decline since 2013. The largest declines were in technical professions, followed by commercial occupations like sales. Social workers, medical specialists and the service sector, including hospitality and cleaning, were also notably affected.
Bogus self-employment
The decline in self-employment is primarily due to stricter enforcement of bogus self-employment, according to CBS. Since early 2025, the Tax Office has intensified inspections. Bogus self-employment involves freelancers working long-term or exclusively for one client, so that the employer can avoid paying payroll tax and social contributions for the client. The Deregulation Assessment of Employment Relationships Act (DBA) mandates that both freelancers and companies prevent this.
The decline in the number of self-employed workers is in line with the expectation that companies will hire fewer self-employed workers in 2025 due to stricter enforcement, according to CBS. This means that freelancers are facing increasing uncertainty about acceptance by clients. Experts like ZiPconomy.nl warn there is also a case of unclear communication about permitted practices. This can make freelancers and their clients feel insecure or discouraged and lead to the loss of assignments or the marginalisation of freelancers. Dutch media, such as De Telegraaf, paint a similar picture: companies are reluctant to hire any freelancers at all, for fear of fines.
Unified voice
Since stricter controls were introduced, freelancers have been increasingly resisting the tax office’s methods. In 2024, the ZZP Committee initiated a petition against the enforcement of the DBA Act. The campaign, continuing until September 2025, seeks to collectively present a response to the National Ombudsman and the Netherlands Authority for Consumers and Markets (ACM).
The committee contends that, although the government has promoted self-employment for many years, these practices are now obstructing freelancers. The new regulations are labelled as ‘unnecessarily strict and disproportionate’. The freelancers state: ‘The government must cease stigmatising the self-employed and develop a policy that is transparent and sustainable for the future. One complaint reported to the committee states: ‘My clients are disappearing due to unrest about hiring freelancers. I’ll go bankrupt if this continues.’ Another relates: ‘Many companies are hesitant to hire freelancers due to ambiguous regulations, resulting in fewer clients, less work, and decreased income.’ Another person notes that ‘large companies are reluctant to grant contracts. After 30 years of self-employment, my turnover has halved’.
Soft landing
A press release from the Dutch government in September 2024 announced that 2025 will serve as a one-year transition period. Former State Secretary Folkert Idsinga said: ‘While many companies and freelancers are busy preparing for enforcement from 1 January 2025, I’m also aware that the changes will demand a lot from them. Therefore, companies that can demonstrate they are taking action to combat bogus self-employment will not receive any fines next year.’ In this period of ‘soft landing’, warnings are issued instead of fines. This allows time for necessary adjustments and is applicable solely to employment contracts starting from January 2025.
Restoring balance
The government’s 2024 press release also mentions that stricter enforcement is necessary due to bogus self-employment leading to unfair working conditions.
‘Self-employed entrepreneurs in the Netherlands play a crucial role in our economy, and this will persist,’ stated Idsinga. ‘If you are genuinely an entrepreneur and operate independently, you can keep doing so. Nevertheless, the exploitation of bogus self-employed individuals results in unfair competition and unequal working conditions. The government aims to restore balance in the labour market.’
Written by Femke van Iperen