Pseudo Self-Employment and the Self-Employed: a Series on the Consequences – Episode 2

✅ The contractor setup is allowed — if you do it right.

The Dutch Supreme Court confirmed that companies may hire both employees and self-employed contractors for the same type of work, without this automatically resulting in an employment contract for the contractor. But this must align both on paper and in practice. And that’s where things often go wrong...

Suppose: you’re working with an independent contractor, or you are that contractor. Everything seems in order. Then suddenly... a Dutch court reclassifies your role as an employment relationship. In Episode 1, we saw how that can have civil law and tax consequences. But what about pensions? The reality is that another hidden player may step forward: the pension fund.

If your work falls within the scope of a Dutch sectoral pension fund ('bedrijfstakpensioenfonds'), that fund may also come knocking on your door after reclassification — and with retroactive effect. Not rarely for several years.

And what about that claim? It doesn’t just hit the "employer". In certain cases, the (former) contractor may also be held liable for his/her share of the premiums. Many entrepreneurs fail to consider this, but in certain sectors, the risk is real: think of healthcare, construction, technology, or transportation. And even if the fund didn’t act earlier, the risk remains as long as your work falls within its scope.

What are the possible consequences?

• 💥 Premium claims covering multiple years (sometimes up to five years back)

• 💥 Interest and collection fees on top of overdue payments

• 💥 Contractor liability for the employee portion of the premiums

• 💥 Damaged client relationship due to shared liability

• 💥 Civil lawsuits over who must pay

• 💥 No time to work: plenty of time for letters and legal disputes

What does this mean for you?

The tax authority no longer looks solely at what's on paper — and the pension fund is following suit. Reality is what counts. And often, the written agreement is the first thing to raise red flags.

So yes, the consequences can be serious. But that doesn't mean working with contractors is impossible.

On the contrary: the Supreme Court explicitly stated that the contractor model is legitimate — as long as the criteria from the Deliveroo ruling are met. In fact, it even confirmed that employees and contractors can operate side by side within the same company.

With a clear contract, consistent practice, and a solid understanding of the legal risks, you can still work with or as a contractor — fully within the law.

Perhaps it’s time to reconsider your agreement — for example, my model contract.

My model contract was designed exactly for that. With practical guidance, legal nuance, and a strong focus on real-world use.

📎 Missed Episode 1? Read how this blog series on pseudo self-employment began, with the Deliveroo case and the role of the written contract.

Cliffhanger: next episode brings another unpleasant surprise.

And that’s when the real discussion begins…