The DBA Act

Why you can still hire me as an independent care professional in 2025

The DBA Act (Deregulation Assessment of Employment Relationships) requires clients and freelancers to carefully assess their working relationship. As an independent care professional, I work within the guidelines set by the Dutch Tax Authorities and provide assurance that our collaboration complies with the DBA Act. Here’s how I maintain my independence and why you can continue to hire me without risk.

1. Clear Client-Contractor Relationship

The cooperation between your organization and me is based on a service agreement, meaning there is no employment contract. The Tax Authorities use three criteria to determine if an employment relationship exists:

• Personal work: As an independent professional, I have the freedom to appoint a substitute if needed, provided this fits within the agreed framework. This is a key difference from employment, where substitution is often not allowed. Zorg van Nick agrees with you beforehand on any substitutions and will introduce the substitute to you.

• Authority: In the assignments I carry out, I operate based on my own professional judgment and expertise. Of course, I adhere to your institution’s protocols and guidelines, but I remain autonomous in delivering care. This means there is no authority relationship as with an employee.

• Wages: There is no wage relationship as in an employment contract. I invoice my services as a contractor, clearly distinguishing this from an employment situation.

2. Use of Model Agreements

To ensure the collaboration is legally sound, I use model agreements specifically designed for the healthcare sector. These agreements clarify the nature of the working relationship and guarantee there is no disguised employment. This means your organization does not have to pay payroll taxes or face reassessments.

3. Flexibility Without Employer Risks

Because I work as an independent professional, you can rely on flexible support without the obligations that come with hiring staff. I am available for specific projects, temporary replacements, or specialized care assignments (such as one-on-one guidance). This way, you maintain control over the collaboration without the risk of the Tax Authorities classifying it as employment.

4. Independent Entrepreneurship Guaranteed

To further safeguard my independence, I meet the requirements for independent entrepreneurship as defined by the Tax Authorities. I take care of my own insurances (liability and disability), administration, and business risks. I use my own materials and equipment (such as gloves, laptop, and phone) and have the freedom to send a substitute if I am unable to perform the assignment due to workload or illness. Moreover, I maintain a diverse client base and offer my services to multiple clients, which further underscores my independence. I also take responsibility for my own continuing education and training.

Why this matters for you as a contracting organization:

• No employer risks: You face no risk of reassessments or corrections by the Tax Authorities, as our working relationship complies with the DBA rules.

• Flexibility and expertise: You can continue to benefit from my dedication and expertise without the obligations of permanent employment.

• Transparency and certainty: Using a model agreement makes the collaboration clear for both parties.

If you have any questions about the DBA Act or how we can work together within these frameworks, please feel free to contact me!