Question 1

What is Wet DBA?

Accepted Answer

Wet DBA (Wet Deregulering Beoordeling Arbeidsrelaties) is a Dutch law that determines whether a contractor (ZZP'er) is truly self-employed or should be treated as an employee. It replaced the VAR system in 2016. Since 2025, the Belastingdienst actively enforces it — companies that incorrectly classify employees as contractors face fines and retroactive payroll taxes.

Question 2

What happens if you fail a Wet DBA check?

Accepted Answer

If the Belastingdienst determines a contractor is misclassified (schijnzelfstandigheid), the hiring company can face retroactive payroll tax (loonheffing) of up to €30,000–€40,000 per contractor, plus fines of up to €140,000 for repeat violations. The contractor may also lose their self-employed status.

Question 3

What are the three main Wet DBA criteria?

Accepted Answer

Wet DBA assesses three criteria: (1) Gezag — does the hiring company control how, where, and when work is done? (2) Persoonlijke arbeid — must the contractor do the work themselves, or can they send a substitute? (3) Loon — is the payment fixed regardless of result? If all three apply, the relationship is likely employment, not self-employment.

Question 4

How is Wet DBA different from the old VAR system?

Accepted Answer

The old VAR (Verklaring Arbeidsrelatie) put all liability on the contractor. Under Wet DBA, both the contractor AND the hiring company are jointly responsible for correct classification. This means Dutch SMEs can no longer rely on the contractor's declaration alone — they must assess each engagement themselves.

Question 5

How do I know if my ZZP contractor is correctly classified?

Accepted Answer

The key test is whether the contractor works with genuine independence: they set their own hours, can send a substitute, have other clients, use their own tools, and invoice per result rather than per hour. Our free Wet DBA Risk Check tool assesses your specific situation in 13 questions and gives you an instant risk score.

Question 6

Is this Wet DBA check tool official?

Accepted Answer

No. This is an indicative screening tool built on the published Wet DBA assessment criteria. It is not an official government tool and does not constitute legal advice. For a legally binding assessment, use the Belastingdienst Webmodule Beoordeling Arbeidsrelatie (WBA) or consult a Dutch labour law specialist.

Is your ZZP contractor
Wet DBA compliant?

Does your company tell the contractor how, where, and when to work?

Is your ZZP contractorWet DBA compliant?

Does your company tell the contractor how, where, and when to work?

Is your ZZP contractor
Wet DBA compliant?