Here's how to stay compliant when hiring interim HR and recruitment professionals

Flexibility, speed, expertise. That's what you get when you deploy interim HR and recruitment professionals. But from January 2025, the playing field will change: the tax authorities are going to enforce the DBA Act more strictly, and that means the rules of the game for cooperation with self-employed people will become tighter.

Sound exciting? Not to worry. With smart agreements and a little preparation, you can continue to benefit from temporary expertise without running any risks. In this blog, we show you what is changing, how to stay compliant and how to turn the DBA Act into an opportunity instead of an obstacle.

1. What does the DBA Act mean for clients?

The Deregulation of Assessment of Labor Relations Act (DBA) was created to prevent false self-employment. As of January 2025, the tax authorities will be more active in checking whether self-employed workers are truly self-employed.

What does the Internal Revenue Service look at?

The Internal Revenue Service checks whether an employment relationship meets these three criteria:

1. Authority relationship: Does the self-employed person have freedom to decide how to do the work?
2. Embedding in the organization: Is the independent seen as an extension of your team?
3. Entrepreneurship: Does the self-employed person bear business risks, such as having multiple clients and independently determining tools and methods?

Risks if you are not compliant:

• After-taxes: You still pay social contributions and payroll taxes.
• Fines: For serious violations, you can expect additional fines.
• Reputational damage: Not only toward the Tax Office, but also among professionals who prefer to work for a well-organized client.

2. The difference between then and now:

For 2025:

• The Inland Revenue enforced only in extreme cases. If your intentions were good, you often stayed out of harm's way.
• Many organizations saw the DBA Act as a theoretical framework but not a daily priority.

From 2025:

• Active enforcement: the Inland Revenue conducts targeted checks, including on regular assignments.
• More focus on practice: not what is on paper, but how the collaboration works in practice determines whether you are compliant.

What does this mean specifically? You must not only have clear contracts, but also make sure your work practices match the agreements.

3. How do you make clear and compliant agreements?

A good mission statement is your best line of defense against compliance risks. Think of a recipe: if the ingredients are right, the chances of a perfect cake are a lot better.

Checklist for job descriptions:

1. Project-oriented: Formulate the assignment as a specific project with clear objectives.
   Example: "Supervise a recruitment campaign for the first half of 2025."
2. No relationship of authority: Avoid terms such as "works under the supervision of the HR manager." Let self-employed workers determine their own methods.
3. Results-oriented: Focus on the end result, not daily tasks.
4. Own responsibility: Emphasize that the independent chooses their own tools and methods.
5. Timeliness: Give an end date or completion time to the assignment.

4. Practical tips for staying compliant

Tip 1: Use model agreements as a basis

Model agreements are your compliance sunshade. They provide guidance for clients and self-employed workers, but only if practice matches the agreements.

Tip 2: Make a clear distinction between self-employed and permanent employees

Do not allow self-employed workers to participate in internal meetings that have nothing to do with their project, and give them the freedom to determine their own tools and working hours.

Tip 3: Work with multiple self-employed individuals

By using different professionals on a temporary basis, you prevent one self-employed person from becoming too absorbed into your organization. This minimizes the risk of false self-employment.

Tip 4: Review existing agreements

Review your current contracts and collaboration with independents. Do the agreements still match how you work? If not, adjust accordingly.

5. Lessons from healthcare: What HR teams can learn

The healthcare situation shows what can happen if you are not well prepared. Here are three lessons relevant to HR teams:

1. Be proactive: Just as healthcare facilities struggle with intake delays, HR teams can avoid project delays by reviewing contracts in a timely manner.
2. Avoid dependency: Build a flexible mix of permanent and temporary professionals to spread risk.
3. Prepare alternatives: Consider secondment agencies if freelancers no longer comply with the DBA Act.

6. Frequently asked questions for clients

a. How long may I hire a self-employed person?
Long-term collaboration is possible, but increases the risk of false self-employment. Make sure the assignment is temporary and project-based.

b. What happens if a self-employed person does not comply?
The Internal Revenue Service can impose additional assessments and penalties, and hold your organization liable for contributions and levies.

c. How do I make sure appointments match practice?
Let the self-employed truly work as entrepreneurs: give them freedom in approach, work location and methods.

7. Call-to-action: Stay flexible and compliant

The DBA Act changes the rules of the game, but not the game. With smart agreements, clear processes and a focus on compliance, you can continue to benefit from the flexibility and expertise of interim HR professionals.

Already having a headache from the DBA Act? No worries, we have the toolkit to relieve you. Get in touch and let's work together to make sure your organization stays compliant - and just keeps making an impact in the meantime.

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