1 January 2026 will mark the end of the so-called soft landing. From this date onwards, organisations working with false self-employed persons may be fined again by the Tax Administration. State Secretary Heijnen (Finance) has announced this in two Letters to Parliament of 2 October and 6 October 2025. The cabinet wrote that it will not comply with the motion of Ergin et al. to extend the lenient enforcement period until the end of 2026.
Soft landing in 2025
As we explained earlier in an article on the Employment Relations Enforcement Plan 2025, law enforcement on false self-employment was resumed in 2025. This marked the end of the enforcement suspension. False self-employment means that someone carries out an assignment as a self-employed professional (usually a zzp'er) but they are in fact in an employment relationship and should have an employment contract. In 2025 the Tax Administration may impose correction obligations and retrospective levies for this, but no fines yet. Besides, in 2025 the Tax Administration will in principle start with a company visit and choose to audit the most recent tax return period. This transition phase – the soft landing – is meant to give clients the chance to review their employment relations without immediately risking severe sanctions.
No prolongation of the soft landing
The House of Representatives was eager to prolong this leniency until the end of 2026. However, in a Letter to Parliament State Secretary Heijnen has made it clear that the cabinet will not answer this call. He believes that prolonging the soft landing would cause the good efforts of many organisations to stagnate and would discourage “good conduct”. Conversely, it would favour parties that have done nothing to fight false self-employment.
An important European element also plays a role: the lifting of the enforcement suspension is set out as a milestone in the Recovery and Resilience Plan (‘RRP’). The RRP is a plan of the Dutch government, funded by the European Union, with plans for economic recovery after the corona crisis and for strengthening society’s resilience. In Heijnen’s opinion, the European Commission might regard a prolongation of the soft landing as the reversal of a milestone already achieved, which might make the European Commission decide to cut back – up to €600 million – on the RRP funds to be received.
What does this mean for clients?
From 1 January 2026 onwards, the Tax Administration will punish false self-employment not only by correction obligations and retrospective levies, but also by fines.
However, the State Secretary emphasized that the human dimension and risk-oriented enforcement will remain key and that the transitional model will continue to exist until 2030. Correction obligations and retrospective levies of social security contributions can only be imposed with retroactive effect until 1 January 2025, unless there is malicious intent, or if an order given earlier was not complied with.
For clients it remains important to work on the correct qualification of employment relations. Not just because of potential fines from the Tax Administration, but also because false self-employed persons themselves may claim – as they do already – that they have an employment agreement.
Conclusion
It is essential that organisations working regularly with self-employed persons scrutinize their employment relations and their actual way of working. Due to the ending of the ‘soft landing’, the risks associated with false self-employment will grow in 2026.
Our specialists have a lot of experience in assessing employment relations and offering possible solutions. Do you have questions or do you wish to have your situation assessed? Please feel free to contact us. We will be happy to help you.