Self-employed workers in the hotel industry: what changes from 1 January 2025?

In the hotel industry, flexible workers are often hired during peak periods, in case of staff illness, or for special events. Hoteliers who hire freelancers such as chefs, receptionists, or event managers must be aware of the regulations regarding self-employment. Some freelancers may be classified as false self-employed. False self-employment occurs when someone works as a freelancer but, according to the rules, should actually be considered an employee.

The DBA act and its enforcement

The DBA Act, introduced in 2016, aimed to end false self-employment by abolishing the VAR declaration. However, due to uncertainty about how the Dutch Tax Authorities should enforce the rules, a moratorium on enforcement was implemented. As a result, the tax authorities conducted little to no checks on false self-employment for years.

Following the Deliveroo ruling, more clarity has emerged about when someone is considered falsely self-employed. Consequently, the Dutch Tax Authorities have announced that from 1 January 2025, enforcement will resume.

From this date, employers hiring self-employed workers risk tax reassessments and fines if false self-employment is identified.

Distinguishing employees from freelancers

The key question is: When is someone falsely self-employed (an employee), and when are they truly self-employed (a freelancer)?

A worker is classified as an employee if they:

1. Receive compensation for their work

2. Work under authority and supervision

3. Personally perform the work themselves

A genuine freelancer does not meet the second criterion (authority and supervision). However, in practice, making this distinction can be challenging.

The Dutch Supreme Court clarified the criteria for employment in the Deliveroo ruling. Based on these criteria, the Dutch government launched www.hetjuistecontract.nl, a website where businesses can check whether a worker qualifies as an employee or a freelancer.

Why is it important to verify employment status?

Both the Tax Authorities, freelancers, and labor unions can file claims regarding employment status. A freelancer may use the Deliveroo ruling to argue that they are actually an employee, gaining rights to severance pay, pension contributions, and paid leave. Labor unions, such as FNV, have successfully challenged false self-employment, as seen in the Deliveroo case. The Tax Authorities can impose fines and retroactive tax assessments on businesses that wrongly classify employees as self-employed.

How can hoteliers prepare?

To prevent risks, hoteliers must review their agreements with self-employed workers. Use the Deliveroo ruling criteria and resources like www.hetjuistecontract.nl to assess employment status. Pay close attention to whether a freelancer works under supervision or operates independently.

Conclusion

With the Deliveroo ruling and renewed tax enforcement from 1 January 2025, correctly classifying freelancers and employees has never been more crucial. As an employer, you are responsible for ensuring proper classification. Taking the right steps now will protect your business and ensure smooth, professional collaborations!