Lodewijk van Nooten (CEO of Bikeshift) and Jasper van der Voet (Partner and Employment Lawyer at Pellicaan Advocaten) warn about the enforcement of bogus self-employment from January 1, 2026. The article explains why the communication from platforms such as YoungOnes and Temper is misleading and offers alternatives for a compliant solution with Bikeshift.
Large e-commerce platforms, such as YoungOnes and Temper, are communicating that nothing will change with regard to hiring self-employed workers and tax authority inspections as of January 1, 2026, according to Lodewijk van Nooten, CEO of Bikeshift. The truth is different. Companies that currently employ large numbers of self-employed workers for their delivery and logistics services will have to take into account regular supervision by the Tax and Customs Administration from January 1, 2026, including the risk of substantial additional tax assessments and fines amounting to twice the total invoice amounts paid since January 1, 2025. Jasper van der Voet, Partner and Lawyer at Pellicaan Advocaten warns: “In 2026, the Tax and Customs Administration will be fully enforcing the rules on bogus self-employment.” The legal reality: the Deliveroo ruling leaves no room for misinterpretation. Fortunately, there are alternatives. It's time for action, now.
Het Deliveroo-arrest van de Hoge Raad uit 2023 definitively established the legal reality. In essence: anyone who works on the basis of a best-efforts obligation, without demonstrable external entrepreneurship, has an employment contract. No gray area, no room for interpretation. Companies in the e-commerce sector often ignore this harsh legal reality. The arrangements they use with ‘independent’ delivery drivers and warehouse workers simply do not meet the criteria for working outside of employment. The Tax and Customs Administration has been issuing warnings for a year. Now the bill is really coming due. Strict (regular) enforcement will start on January 1, 2026. When the Tax and Customs Administration reclassifies invoice amounts from self-employed persons as net wages, an additional tax assessment will follow that is at least equal to the total of those invoices, plus employer's contributions. This will be retroactive to January 1, 2025.
For an e-commerce company that pays €500,000 in “freelancer invoices” annually, this means an additional tax assessment that can amount to €1 million (anonymous rate). On top of that, fines may be imposed. And all this is without even considering the liability for unpaid wages, vacation pay, pension accrual, and potentially devastating damage to reputation.
The most worrying thing is that large platforms in the market are still saying that from January 1, 2026, “nothing or very little will change” and that companies can continue to employ self-employed workers. This communication is not only misleading, but also puts companies in acute legal and financial danger. These platforms have a business interest in maintaining the current revenue model. Companies, on the other hand, have an interest in legality and continuity. According to Lodewijk van Nooten, 95% of delivery and logistics arrangements in e-commerce constitute bogus self-employment from a legal perspective. The obligation to perform, the commitment to schedules and routes, the lack of a customer base and equipment are all characteristics of employment, not entrepreneurship.
Important! Having at least three clients is completely insufficient to conclude that there is no bogus self-employment. Jasper van der Voet emphasizes: "The Tax and Customs Administration always looks at the actual situation and all the circumstances of the case. Having multiple clients is only one indicator and, on its own, completely insufficient to rule out bogus self-employment. Advice? Just use your common sense and in almost all cases you will know whether you are dealing with a genuine self-employed person or a bogus self-employed person. There are not that many doubtful cases."
Bikeshift offers companies a fully compliant alternative. The specialized temporary employment agency for the delivery and logistics sector provides the same flexibility, but legally. Delivery drivers and logistics employees work under a temporary employment contract with a number of “hard” benefits:
✔️ Fully protected against additional tax assessment risks
Bikeshift bears all employer costs and legal responsibility.
✔️ Flexibility
Delivery personnel are deployed as needed, without fixed contracts.
✔️ Certainty about quality
Employees are trained, screened, and insured.
✔️ Reputation
Working with fair employment conditions means being a good employer. This is important for customers, investors, and staff.
Yes, this costs more than the current self-employed constructions. But it is the only way to operate legally. And don't forget: the ‘savings’ on self-employed workers are an illusion if companies are soon faced with an additional tax assessment that is double what they thought they would save. That is why we recommend taking the following steps before January 1, 2026:
From now on, every new self-employed invoice increases your risk of receiving an additional tax assessment. Retrospective checks will be carried out.
Have an employment lawyer assess which relationships are legally tenable (spoiler: probably less than 5%).
Work with specialized staffing agencies that combine compliance and flexibility.
Evidence that active efforts are being made to ensure compliance. This limits fines in the event of an inspection.
Any mediation platform that says “nothing will change” is misleading. Enforcement is coming; the only question is when.
The e-commerce market is on the verge of radical change. Companies that take action now are positioning themselves as reliable employers that value good employment practices. They are making their business operations future-proof. Companies that continue to rely on false reassurances from platforms with a commercial interest will not only pay the price for years of bogus self-employment, but will also miss the boat in a sector that is finally being forced to apply fair working conditions. The time for non-commitment is over. The Tax and Customs Administration has concluded its warning phase. From January 1, 2026, strict enforcement will begin. Act now while you still can.
Lodewijk van Nooten
Founder and CEO Bikeshift
The best couriers, delivered better!
Mr. Jasper van der Voet
Partner and Labor Law Attorney, Pellicaan Advocaten
Specialized in platform work, flexible labor, and bogus self-employment
