Now that the Dutch Cabinet has recently collapsed, this also brings uncertainty for entrepreneurs. But is that concern justified? Especially when it comes to the Dutch Tax Authority's checks on false self-employment? Bikeshift looked into the matter.
Don’t worry (or maybe do), the tax authority’s inspections are continuing as planned. But what does this mean for our last-mile-delivery sector? Since January 1st, 2025, the Dutch Tax Authority has been actively enforcing rules on false self-employment. The previous period of tolerance has ended, and the rules now apply to everyone. For companies that hire bike couriers or other logistics workers, this means that if you engage freelancers for work they cannot perform independently, you risk retroactive tax assessments and, eventually, fines. A transitional period has been agreed for 2025, during which no fines will be issued, but retroactive tax claims may still occur. From 2026 onwards, full enforcement will begin, including both fines and assessments in case of violations.Despite the political turmoil in The Hague, the current rules remain in place. There are no signs that a new Cabinet will approach these rules any differently. There is broad political support for the enforcement. The DBA Act therefore remains in force.
Last-mile delivery and specifically meal and mail delivery services have been under pressure for some time. Unions (FNV and CNV) have previously successfully challenged providers of self-employed staff to prove that their couriers are genuine entrepreneurs. The unions were proven right in court that Deliveroo delivery drivers were not genuine self-employed workers. Because the Tax Office has too little time and capacity to check false self-employment among self-employed workers individually, they mainly target large organisations that work a lot with self-employed workers. Large hiring platforms and delivery companies, for example. For companies that hire bicycle couriers and other logistics staff, it is important to assess the employment relationship properly and critically. True self-employment means:
Why make it difficult when it can be easy(er)? Bikeshift offers a clear alternative: employing bicycle couriers. This means no hassle with false self-employment, but fair working conditions. Our couriers are employed by Bikeshift, receive a fixed hourly wage (paid per week), holiday pay, health insurance and do pension accrual. The reality is that many self-employed rates in the delivery sector are too low. After deducting all costs and risks, couriers are often left with less than the minimum wage. This is not a sustainable earnings model and certainly not a basis for a healthy sector and does not fit with our idea of being a good employer.
Because that's what it should be about. Being a good employer. By choosing to employ logistics staff, you invest in quality and continuity. Staff who are motivated, well-trained and experienced in the sector. Which in turn results in better service for customers. The coming months remain exciting for all parties in the sector. But despite the political uncertainty, the approaching Lower House elections in October, clarity on a healthy working relationship between staff and client remains more important than ever. Bikeshift offers that clarity: decent work + decent conditions = being a good employer.
