# Hiring crew, security and catering: in the Netherlands, misclassification can now cost you a fine [Home](https://mijnevent.nl/en) / [Blog](https://mijnevent.nl/en/blog) / Hiring crew, security and catering: in the Netherlands, misclassification can now cost you a fine legislation organisers festival finance # Hiring crew, security and catering: in the Netherlands, misclassification can now cost you a fine Dutch enforcement on false self-employment restarted in 2025. What is new is that since 1 January 2026 the tax authority can add a penalty on top. For an event that runs on hired crew, that is not an abstract risk. MijnEvent · 14 September 2026 · 9 min read ![](https://regify-mijnevent.s3.eu-central-1.amazonaws.com/blog/covers/hiring-freelancers-for-your-event-dutch-rules.webp) Photo: [Rob Simmons](https://unsplash.com/@rsimmons_broadcast?utm_source=MijnEvent&utm_medium=referral) / [Unsplash](https://unsplash.com/?utm_source=MijnEvent&utm_medium=referral) In short - The Dutch enforcement moratorium on the DBA Act ended on 1 January 2025. Since then the tax authority can assess back payroll taxes directly — no further back than 1 January 2025, unless there is deliberate abuse. - No fines were issued in 2025. Since 1 January 2026 the tax authority can impose an offence penalty (vergrijpboete); default penalties (verzuimboetes) are still not being issued in 2026. - The assessment lands on the client, not the freelancer. For an event, that means the foundation or association behind it. - Work, pay and authority are the three classic features, but the surrounding circumstances decide: is the work embedded in your organisation, must the person do it themselves, and do they behave like a business? - Artists and volunteers fall under separate Dutch schemes — the artists and professional sportspeople scheme, and the volunteer scheme (in 2026 up to € 5.75 per hour, € 220 per month and € 2,200 per year). - In March 2026 the Dutch cabinet dropped the clarification part of the VBAR bill and is working on a Zelfstandigenwet (Self-Employment Act). The draft has been open for public consultation since 1 October 2026 (responses until 29 October) and assesses hiring with a self-employment test and a working-relationship test; it is intended to take effect in January 2028. Not legal advice This article explains the rules as we read them, on the date of publication. It is general information, not legal advice — your situation may differ. An event rarely runs on employees. The lighting engineer invoices through a one-person company, security is hired in, the photographer bills by the day, the bar coordinator is that friend with a company registration, and everyone else is a volunteer. That has been the normal state of affairs in the events industry for decades. Since 1 January 2025 the Dutch tax authority has been looking at that again. And since **1 January 2026** a fine can come with it. *Updated on 5 October 2026: the Self-Employment Act is no longer an announcement but a concrete draft — the cabinet opened the bill for public consultation on 1 October 2026, with a self-employment test and a working-relationship test. Earlier addition (21 September 2026): the presumption of an employment contract at an hourly rate below roughly € 38 is no longer a plan but law, and takes effect on 31 December 2026.* *This article covers Dutch rules. If you organise events elsewhere in the EU, the pattern will look familiar — most member states have tightened worker-classification enforcement in the past few years — but the thresholds, schemes and dates below are specific to the Netherlands.* # What actually changed The Dutch DBA Act has been in force since 2016, but for years an enforcement moratorium applied: the tax authority could establish false self-employment, but would not correct it. That moratorium [ended on 1 January 2025](https://rijksoverheid.nl/onderwerpen/aanpak-schijnconstructies/nieuws/2024/09/06/vanaf-1-januari-2025-volledige-handhaving-op-schijnzelfstandigheid). Since then the ordinary rules apply again: if misclassification is established, a correction obligation or an additional payroll tax assessment follows. What 2025 did not include was fines. That year was meant as a run-up. This year is different. The tax authority puts it plainly on its [enforcement page](https://www.belastingdienst.nl/wps/wcm/connect/nl/arbeidsrelaties/content/handhaving): from 1 January 2026 it can impose offence penalties, and it is still not imposing default penalties in 2026. Two things to know alongside that: - **Assessments do not reach back further than 1 January 2025.** The exception is deliberate abuse, or ignoring an earlier formal instruction. Then the authority can go back up to five years. - **The bill lands with you, not with the person you hired.** Payroll taxes are the client's obligation. For an event that means the foundation or association organising it — the same legal entity that applies for the permit and sells the tickets. An offence penalty is not a fixed amount either, but a percentage of the tax assessed, applied where there is intent or gross negligence. For a village festival it will rarely come to that. For a festival that hires in half a production team, it is the kind of amount you would rather not discover in the same year you have a [funding application for 2027](/en/blog/event-funding-applications-2027-numbers) running. # What the tax authority looks at The three classic features of employment are *work*, *pay* and *authority*. But the tax authority states explicitly that those three on their own are not enough: [all facts and circumstances](https://www.belastingdienst.nl/wps/wcm/connect/nl/arbeidsrelaties/content/) of the relationship count. Since the Supreme Court's Deliveroo ruling this has become a weighing of the whole picture, not the ticking of a list. In practice, for an event it comes down to four questions. **Is the work embedded in your organisation?** Does the person do the same work as people you actually employ, or work that touches the core of what you do? A caterer running their own food truck is not embedded. A bar coordinator running your bar, using your till system and directing your staff, is. **Could you give them the same instructions as an employee?** This is the authority question, and the tax authority calls a "yes" a strong indication of an employment relationship. Prescribing working hours, making a crew briefing mandatory, deciding the order in which work happens — that is direction. **Does it have to be them personally?** Can the person send a replacement without asking you, or do you specifically want that individual? Note that free substitution on paper no longer helps the way it once did. Approval of model agreements that relied on it was withdrawn after Deliveroo, and since 6 September 2024 no new model agreements are issued at all. **Do they behave like a business?** Multiple clients, own equipment, own rate, own liability insurance, own risk of a bad year. That is the counterweight. None of the four decides the matter on its own. Together they draw the picture an inspector looks at. # Three groups on your site, three regimes The confusing thing about an event is that three different tax regimes sit side by side on one field. ## Hired crew Technical, security, first aid, production, photography. Everything above applies in full. The biggest risk is not the specialist you hire for a single day who spends the rest of the season working for others — that is a business. The risk sits with the core: the people who are there every year, who are in the run sheet, who effectively form your production team and only send invoices on paper. ## Artists Performances have their own scheme: the [artists and professional sportspeople scheme](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/bijzondere_regelingen/stichtingen_en_verenigingen/vrijwilligers-personeel-en-loonheffingen/artiesten-en-beroepssportersregeling). If you hire a band or artist who does not work through an agency that withholds tax, you as the organiser may be obliged to withhold payroll taxes on the fee and file a return. There is a [fee declaration form](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/programmas_en_formulieren/gageverklaring_artiesten_en_beroepsporters) for this, which the artist completes and hands to you *before* you pay out. This is not a misclassification question but a separate obligation — and it is the step associations skip most often. ## Volunteers The volunteer scheme is the safe harbour, as long as you stay within the limits. For 2026 the [tax authority](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/bijzondere_regelingen/stichtingen_en_verenigingen/vrijwilligers-personeel-en-loonheffingen/vrijwilligersregeling) sets those at € 5.75 per hour for someone aged 21 or over (€ 3.40 below that), capped at € 220 per month and € 2,200 per year. Benefits in kind count towards it — the free weekend ticket, the drink tokens, the gift voucher afterwards. The trap is the volunteer who is really crew. Someone who spends three weeks full-time on the build and receives "an allowance" above those amounts is no longer a volunteer. So keep your volunteer hours as tidy as the paperwork that backs up your [permit and evacuation record](/en/blog/evacuation-record-event-evidence). # What is coming The legislation here has not settled yet, and it is fair to say so. In March 2026 the cabinet [announced](https://www.rijksoverheid.nl/actueel/nieuws/2026/03/06/kabinet-kiest-voor-meer-rust-en-duidelijkheid-voor-zzpers-en-opdrachtgevers) that the clarification part of the VBAR bill would be dropped — according to minister Aartsen there was too little support and too much unrest. In its place comes a **Zelfstandigenwet**, a Self-Employment Act, which [KVK](https://www.kvk.nl/wetten-en-regels/wet-dba-voorkom-schijnzelfstandigheid/) lists as intended to take effect on 1 January 2028. That act now has a text. On 1 October 2026 [the cabinet opened the draft for public consultation](https://www.rijksoverheid.nl/actueel/nieuws/2026/10/01/zelfstandigenwet-biedt-meer-duidelijkheid-en-erkenning-voor-zzpers) (in Dutch); responses are open until 29 October via [internetconsultatie.nl](https://www.internetconsultatie.nl/verduidelijkingzelfstandigenwet). The proposal works with two tests. The **self-employment test** looks at the contractor: do they invoice themselves, are they registered with the Chamber of Commerce (KVK), how many clients do they have, and have they made provisions against entrepreneurial risk? The **working-relationship test** looks at the job: is the contractor free to organise the work themselves, and do they carry it out at their own expense and risk? As a client, the second test is the one that concerns you most — it is about how you set up the assignment, not about what is on someone's KVK extract. It remains a draft: after the consultation it still has to pass the Council of State and both houses of parliament, and the content can change along the way. If you have a view on how this works out for casual event crew, now is the time to give it. One element is arriving sooner: a **legal presumption** for low rates. The [Dutch Senate passed that law on 16 June 2026](https://www.eerstekamer.nl/wetsvoorstel/36783_wet_invoering), and it [takes effect on 31 December 2026](https://zoek.officielebekendmakingen.nl/stb-2026-207.html). If someone works for you at an hourly rate below roughly € 38 (reference date 1 January 2026, indexed annually with the minimum wage), they can invoke a presumed employment contract, and it falls to you to show there is none. For a festival with bar staff, parking marshals and hosts on a modest hourly rate, that is the provision to watch. Beyond that, nothing changes about what applies now until the Self-Employment Act arrives. Enforcement is running, the fine has been possible since January, and the law meant to make the assessment easier is not here yet. So review your rates for bar, parking and host crew before the end of this year. # What you can do this autumn No panic measures. Three things that cost little: 1. **List everyone you pay.** Note the regime (employee, freelancer, artist, volunteer), how many days a year, and whether that person also works elsewhere. You will see the core group at a glance. 2. **Look at practice, not at the contract.** For each person in the core, ask: could I direct them like an employee? May they send a replacement? Do they bring their own equipment? Where the answer is uncomfortable, that is your exposure. 3. **Sort out artist fee declarations before you pay.** Fixing it afterwards costs more effort than having the form filled in up front. And do not be afraid to simply offer someone a contract. A bar rota of three weekends a year works fine as a temporary employment contract. It costs you employer charges, but it does not cost you an argument after the fact. --- What it comes down to with this kind of subject is that your administration has to be able to tell the story: who did what, how much, and why. That holds for your hired crew as much as it does for your permit and your [raffle or bingo licence](/en/blog/raffles-and-bingo-at-your-event-dutch-rules). At MijnEvent we make sure the ticketing side of that adds up: every order, every payout and every invoice is named and traceable, without a separate set of books alongside it. [See what that costs](/en/pricing) or [create an account](/registreer) and set up your first event — then at least that part of the paperwork is in order. Legislation changes and tariffs are revised annually. We do our best to keep this article current and link to the source where we can, but we cannot guarantee everything still holds at the moment you read it. If a decision carries financial or legal consequences, check with the authority itself or put it to a lawyer or adviser. See also our [general disclaimer](https://mijnevent.nl/en/disclaimer). Frequently asked questions ## Frequently asked questions ## We have hired the same sound engineer for ten years. Is that false self-employment? Not automatically. Years with the same client is a signal, not a verdict. What matters: does he decide how the work gets done, bring his own equipment, work for several clients and carry his own risk? Then a lot points to genuine self-employment. Is he in your run sheet, in your crew shirt, under your production manager, using your gear, at an hourly rate you set — then it looks like employment, however long he has had a company registration. ## Doesn't a model agreement solve this? Less than it used to. The Dutch tax authority stopped issuing new model agreements on 6 September 2024, and approval for agreements that relied on free substitution was withdrawn after the Supreme Court's Deliveroo ruling. An agreement only describes the intention; the tax authority looks at practice. Where reality differs from paper, reality wins. ## Who gets the bill — us or the freelancer? You do. Payroll taxes are the client's obligation. If a working relationship is reclassified as employment, the correction or additional assessment goes to the organisation that paid — for an event, the foundation or association. ## Our volunteers get an allowance. Is that a risk too? Only if you exceed the limits of the volunteer scheme. In 2026 that is € 5.75 per hour (€ 3.40 under 21), capped at € 220 per month and € 2,200 per year, including benefits in kind. Stay under it and no payroll taxes are due. Go over it and the entire allowance is assessed as wages or as income from other activities. [ Back to blog ](https://mijnevent.nl/en/blog) MijnEvent ## Read more [ ![](https://regify-mijnevent.s3.eu-central-1.amazonaws.com/blog/covers/lege-stadspasjes-vullen-op-volgnummer.webp) modules Jasper Koers · 20 October 2026 · 4 min read ## Filling blank city cards afterwards: put credit on a whole stack at once Have blank cards printed for free and put credit on them later: a range of sequence numbers from a batch, or individual cards by their pass code. The fee goes on your monthly invoice. ](https://mijnevent.nl/en/blog/fill-blank-city-cards-by-sequence-number) [ ![](https://regify-mijnevent.s3.eu-central-1.amazonaws.com/blog/covers/request-modules-from-your-dashboard.webp) modules Jasper Koers · 15 October 2026 · 2 min read ## Request modules yourself from your dashboard Want to add rentals, courses or partner tickets? Tick the modules in your dashboard, tell us briefly what you want to do with them and send your request. Within 24 hours you hear whether the module is switched on. ](https://mijnevent.nl/en/blog/request-modules-from-your-dashboard) [ ![](https://regify-mijnevent.s3.eu-central-1.amazonaws.com/blog/covers/scanning-and-settling-partner-tickets.webp) partner tickets Jasper Koers · 15 October 2026 · 2 min read ## Scanning partner tickets and settling with your partners At the door you scan a partner ticket like any other ticket, and the scanner shows which partner the guest comes from. Afterwards MijnEvent counts per partner what there is to settle. ](https://mijnevent.nl/en/blog/scanning-and-settling-partner-tickets) MijnEvent ## Ready to get started? Create a free account and sell your first tickets today. [Start free](https://mijnevent.nl/registreer) [Pricing](https://mijnevent.nl/en/pricing)