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Contractor risk checker

Assess Wet DBA/VBAR misclassification risk with 8 questions based on Dutch Tax Authority guidance. Traffic light risk output.

About this tool

Assess Wet DBA and Wet VBAR misclassification risk for existing contractor relationships using eight questions based on Dutch Tax Authority guidance. The output is a traffic light risk rating.

For whom

Dutch SMEs and international companies with contractor workforces in the Netherlands.

Inputs

Contract structure, substitution rights, integration into the business, and working hours.

Output

Traffic light risk rating (green, amber, red) with a recommendation to convert, monitor, or maintain.

Question 1 of 80% complete

Does the worker perform the work personally (no substitution clause)?

Sources & methodology

How the result is computed

Each of the 8 questions tests one of the statutory indicators of an employment relationship: authority (gezagsverhouding), personal performance (persoonlijke arbeid), remuneration (loon), integration, substitution rights, working hours, economic dependency, and exclusivity. Yes answers add risk points; the total maps to green (low), amber (medium), or red (high). Thresholds align with Belastingdienst's risk framework and Hoge Raad case law.

Primary sources

  1. 01Belastingdienst: Wet DBA guidance & modelovereenkomstenModel-agreement categories and the criteria used when testing contractor relationships.
  2. 02Wet VBAR: Verduidelijking Beoordeling ArbeidsrelatiesEnforcement from 1 January 2026; codifies authority, integration, and entrepreneurship criteria.
  3. 03Hoge Raad: Deliveroo judgment (ECLI:NL:HR:2023:443)24 March 2023 ruling establishing the holistic assessment of employment relationships: directly feeds the question weights.
  4. 04Dutch Civil Code Art. 7:610: definition of employment contractStatutory basis for "labour, wages, and authority" as the three pillars of an employment relationship.

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.

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