Vivid DBA Legislation Guidance

Vivid Resourcing- Your trusted recruitment partner, supporting with DBA Compliance in the Netherlands

 

About Vivid

Vivid Resourcing is an established Dutch recruitment agency, with physical offices in both Amsterdam and Rotterdam. We are trusted by our clients and have been offering both contract and permanent recruitment solutions to our customers and clients since 2009.

Vivid Resourcing is both WAADI certified and KVK registered, and it supported by our external legal counsel, Osborne Clarke Netherlands for tailored local solutions- Osborne Clarke Netherlands.   

What is the Wet DBA legislation?

The DBA (Wet Deregulering Beoordeling Arbeidsrelaties) is Dutch legislation designed to distinguish between genuine freelance services and disguised employment. In effect since 2016, it targets the genuine classification of freelance contractors to prevent pseudo self-employment and ensure correct payment of tax and social security.

As of 1 January 2025, enforcement resumed, with fines and audits applicable from 2026.

 

Why DBA compliance matters:

Misclassification can lead to retrospective payroll taxes being enforced, fines, and retroactive employment obligations being applied. Vivid will support you to avoid this risk by:

  • Offering protection for all involved parties, including contractors and clients
  • Avoiding the risk of false self-employment
  • Avoiding costly fines and legal risks, including risk of subsequent payment of employment taxes
  • Ensuring compliant and trouble-free contractor engagements
  • Maintaining trust with tax authorities, clients, and contractors

Challenges of the DBA ruling

One of the main challenges of DBA compliance stems from speculation around the legislation:

  • The DBA is nuanced legislation – it is not black and white, with numerous grey areas
  • There is no one decisive factor to assess whether a candidate is genuinely freelance – it is a balance of several factors
  • There is limited legal guidance and existing case studies

How do Vivid mitigate risk and help you stay compliant

Vivid has implemented a robust compliance process to ensure every freelance engagement in the Netherlands meets the DBA standards:

  • Use of model contracts:
  • Dual Assessment Forms: following advice from our Dutch Legal Partner, Osborne Clarke Netherlands, we issue questionnaires to clients and candidates to assess the freelance status (DBA Questionnaire)
  • Custom compliance solutions and thorough contract assessments: Our Legal team review every assessment to confirm compliance against DBA criteria, and review and validate your contractor agreements.
  • Up-to-date expertise and Dutch legal advice: Vivid stay up to date with legal guidance with the help of our partners and advisors, staying informed about all DBA changes and interpretations.
  • Proactive risk management: Vivid identifies and mitigates potential DBA-related risks before they become problematic.

Ensure your business is fully DBA compliant with Vivid

Navigating the Dutch DBA regulations can be complex, but Vivid Resourcing makes it simple.

We provide tailored and comprehensive solutions to support you, and ensure your business is fully compliant – minimising risk, managing concerns, avoiding penalties, and collaborating with involved stakeholders.

Why choose Vivid Resourcing?

  • Use of a compliant model contract for contractor placements which is approved by the Dutch Tax Authorities
  • Proven track record with businesses across multiple industries in the Netherlands
  • Expert consultants specialised in Dutch markets, including labour and tax law requirements
  • Transparent, actionable advice that allows for compliant placements
  • Dedicated support through every step of your DBA compliance journey

Next Steps – ensure your DBA compliance

We believe compliance should be a commercial advantage, not a burden. Our process is designed to protect your business while enabling you to scale confidently in the Dutch market.

Getting the DBA right is crucial — and we’re here to guide you.

Feel free to reach out to our team. We can offer tailored solutions and schedule a call to support you

Contact us:

James Walter, Head of Amsterdam:
+31 (0) 208 888 405
 James.Walter@vividresourcing.com

William Bridges, Director of Benelux:
+32 (0)2 320 12 57
William.Bridges@vividresourcing.com

Nancy Walter, Legal Manager:
+44 (0)203 862 3881
Nancy.Walter@g2vgroup.com

Vivid Resourcing
Exceptional Performance Requires Exceptional Commitment.