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Compliance risk calculator

Compliance risk calculator

Calculate your total compliance exposure for operating in the Netherlands. Covers misclassification risk, sick pay liability, entity costs, and missed 30% ruling savings.

About this tool

Quantify the financial exposure of operating in the Netherlands without proper compliance frameworks. Combines misclassification penalties, sick-pay liability, entity costs, and missed 30% ruling savings into a single annual figure.

For whom

International companies with Dutch employees, contractors at risk under Wet VBAR, or scale-ups deciding whether to establish a local entity.

Inputs

Headcount, average salary, contractor ratio, and a few yes/no compliance questions.

Output

Estimated annual exposure in euros, broken down by risk category.

Compliance risk assessment

Evaluate your contractor compliance risk under the Dutch Wet DBA framework. Adjust the parameters below to see your estimated risk level and financial exposure.

Risk level

Low
0 / 100

Financial exposure (5-year)

Back taxes€ 188.460
Penalties (up to 100%)€ 188.460
Retroactive employee rights€ 86.400
Total maximum exposure€ 463.320

Risk factor breakdown

Contractors do not set their own working hours
0
Contractors do not work for multiple clients
0
Contractors do not use their own equipment
0
No written model agreements (modelovereenkomst)
0

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Sources & methodology

How the result is computed

Exposure is the sum of four components: (1) misclassification back-taxes and fines under Wet DBA / Wet VBAR scaled by contractor headcount; (2) worst-case 104-week sick-pay liability under Wet verbetering poortwachter scaled by sick-leave rate; (3) entity-absent overhead modelled on KvK, notary, and accounting benchmarks; (4) foregone 30% ruling savings for eligible hires, using the 2025 tax brackets and 30%/27% step-down.

Primary sources

  1. 01Belastingdienst: Wet DBA enforcement & misclassification finesBack-tax and penalty ceiling (up to 5 years + up to 100% of unpaid tax).
  2. 02Wet VBAR (Verduidelijking Beoordeling Arbeidsrelaties)Active enforcement framework from 1 January 2026; criteria applied to contractor relationships.
  3. 03Dutch Civil Code Art. 7:629 & Wet verbetering poortwachter104-week continued-wage obligation (100% yr 1, 70% yr 2) used as worst-case sick-pay exposure.
  4. 04Kamer van Koophandel (KvK) & KNB notary tariffsEntity registration (€75) and Dutch notary fee ranges for BV incorporation.
  5. 05Belastingdienst: 30%-regeling 2025Tax brackets, HSM salary thresholds, and 30%/27% step-down (Belastingplan 2025).

Results are indicative and based on publicly available Dutch law, tax-authority guidance, and Octagon's engagement history. Always confirm specifics with a qualified adviser before acting on them.

Need expert guidance?

Our consultants can walk you through the results and recommend next steps tailored to your situation.

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