Sole trader
DBA enforcement in 2026: what it means if you work as a freelancer
Since 1 January 2025 the enforcement moratorium no longer applies. The tax authority can correct false self-employment and assess payroll tax at once, and not further back than 1 January 2025. From 1 January 2026 a negligence penalty can be added. In 2026 they still do not impose a default penalty for this topic.
Last checked 28 October 20264 min read
What the DBA Act is
The DBA Act replaced the VAR in 2016. Since then the client and the contractor decide together whether the work is employment or an engagement between two businesses. False self-employment means someone works as a freelancer while the work is employment in practice. The tax authority enforces the payroll-tax consequences.
What changes in 2025 and 2026
- Until 1 January 2025 an enforcement moratorium applied. Without bad faith, an instruction came first, not an additional assessment.
- Since 1 January 2025 the ordinary rules apply. No instruction first. False self-employment can lead straight to a correction order and a payroll-tax assessment.
- In 2025 they still imposed no default or negligence penalties for this topic.
- From 1 January 2026 they can impose a negligence penalty. In 2026 they still impose no default penalty.
- Assessments do not go back before 1 January 2025, unless there was bad faith or an instruction that was not followed. Then the look-back can be five years.
Engagement, authority and embedding
These are the three things we put side by side in a DBA check. The official terms are a little different from the headings. Employment has three characteristics: the possibility of employer authority, an obligation to perform the work in person, and pay. All facts and circumstances are then weighed together.
| Check | Official term | What it means in practice |
|---|---|---|
| Engagement | A contract between businesses, or employment | The label on the invoice does not decide. The way the work is done does. If the working relationship changes, you check again. |
| Authority | Employer authority | Can the client decide how, when, where and with whom you work, and how many hours or days? The same instructions as employees are a strong indication. |
| Embedding | Part of the organisation | The degree to which the work and you are part of the client’s organisation. Fixed in the roster, or filling a seat an employee would normally fill. |
The court also looks at duration, whether you must do the work yourself, how the pay is set, commercial risk, and whether you behave as an entrepreneur. Several clients, your own sales and your own risk point the other way. One feature does not settle it.
What you do with it
- Record how the week actually runs, not only the hourly rate.
- A BV does not prevent false self-employment. The government says the legal form does not decide.
- No employment does not automatically make you an entrepreneur for income tax or VAT.
- The government’s web module is for the client. The tax phone line does not judge a working relationship by phone.
Not personal advice. Bring the engagement to the DBA check in the intake, or to your adviser. DT Admin does not request a ruling from the tax authority.
Questions on this topic
Did enforcement start on 1 January 2026?
No. The moratorium ended on 1 January 2025. Since then the tax authority can correct and assess at once. From 1 January 2026 a negligence penalty can be added. In 2026 there is still no default penalty for this topic.
Does a BV protect me from false self-employment?
No. The government says the legal form does not prevent it. What matters is how the work is done in practice. The same rules apply through an intermediary or a platform.
Can the tax authority assess years back?
Not further back than 1 January 2025, unless there was bad faith or an earlier instruction that was not followed. In those cases the assessment can go back five years.
Does DT Admin decide the classification for the tax authority?
No. The DBA check is the intake conversation: the engagement, authority and embedding, and what the books need to show. It is not a binding ruling.
This is a general explanation, not advice for your situation. DT Admin’s fees are indications excluding VAT.