The year 2025 will bring a series of important changes for self-employed persons (ZZP'ers) in the Netherlands. These changes are intended to make the labour market fairer and more transparent. While these new rules may pose challenges for self-employed workers, they also present opportunities for the staffing industry and make it less likely to exploit migrant workers. DBA Act: prevent false self-employment | KVK
Key changes in 2025
1. Tightening up the DBA Act
From 1 January 2025, the Deregulation of Assessment of Labour Relations Act (DBA) will be more strictly enforced. This means that clients and ZZP'ers will have to demonstrate more explicitly that there is a self-employed working relationship. It will become more important for freelancers to clearly demonstrate their entrepreneurship, for example by having multiple clients and bearing risks themselves.
For clients, this tightening may mean that they are more likely to opt for alternative forms of labour, such as temporary workers, where labour relations are already well regulated. This may strengthen the position of the temporary employment industry.
2. Increasing the minimum rate for self-employed workers
A minimum rate of around €33 excluding VAT per hour will be introduced in 2025. For self-employed people earning less, they will have to prove that there is no employment contract.
This increase may make companies looking for flexible workers more likely to switch to alternative forms, such as hiring staff through an employment agency.
3. Changes in tax benefits for self-employed workers
The self-employed deduction will fall to €2,470 a year in 2025, and the SME profit exemption will also be reduced. This will make the tax benefits for self-employed people less attractive. At the same time, the tax rates in box 1 and box 2 will be adjusted, relieving lower incomes somewhat.
For some self-employed workers, this may be a reason to reconsider their self-employed status and opt for other forms of employment, which for self-employed welders, carpenters and the like means that they will soon end up back at a temporary employment agency. Again, wages are becoming increasingly attractive, as seen in the following articles.
CLA Carpentry Industry 2024: Wage increase from 1 October | Twente Personeelsdiensten Wierden
What does this mean for the staffing industry?
1. Increased demand for flexible working solutionsn
With regulatory changes around ZZP'ers, staffing organisations can play a key role in filling flexible labour needs. Employers hesitant to hire self-employed workers will find a safe and compliant solution in the staffing industry.
2. Lower threshold for employers
Employers facing more complex rules around ZZP hiring can choose a practical and legally secure solution with temporary workers. This makes it more attractive for companies to work with temporary staffing organisations.
3. Improved security for employees
For workers, including migrant workers, working through a staffing organisation offers benefits such as security around contracts, insurance and taxes. This makes the staffing sector an attractive option.
How Twente Personeelsdiensten can help
At Twente Personeelsdiensten, we see the changes of 2025 as an opportunity to better support employers and workforce. We offer flexible solutions that keep businesses compliant and help workers find suitable jobs with all the necessary arrangements in place.
Do you have questions about the changes in 2025 or want to know how we can help you? Contact us and we will be happy to discuss the possibilities.
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