End of soft landing in case of bogus independence despite motion adopted

On October 2, 2025, the House of Representatives passed a motion asking the government to extend the “soft landing” enforcement strategy, which focuses on the human dimension and risk-based enforcement, from the end of 2025 to the end of 2026. The outgoing cabinet will not implement this motion. Why not? No soft landing extension Extending the soft landing would mean that the intended and agreed improvement in maintaining bogus independence will not be achieved. Many organizations have already improved their business operations in the past period. Extending the soft landing will stagnate the good efforts of many organizations; they will face an unannounced change of direction that discourages “good behavior”. Conversely, it favors parties that have not worked to tackle bogus self-employment. In doing so, we do not support bona fide organizations and false independence and abuse are not adequately addressed. It reduces solidarity in the workplace, because not everyone with the right contract works with the right rights and obligations. The pressure on the social and tax system will continue to increase. In addition, delay causes further uncertainty if, contrary to agreements made, the soft landing is extended, while the market actually needs price stability. Predictability of government policy is important for citizens and companies. In addition, the lifting of the enforcement moratorium as of 1 January 2025 was included as a milestone in the Recovery and Resilience Plan (HVP). If there were to extend the soft landing, the European Commission could see this as reversing a milestone already achieved, which could result in the European Commission applying a discount (up to €600 million) to the HVP funds to be received. Implementing the motion to extend the soft landing could result in a budgetary loss while coverage is not provided. Action perspective There are signs about the consequences of not being able to use (false) self-employed workers. Complying with laws and regulations and lifting the enforcement moratorium requires effort and can be an exciting moment for employers and workers. Despite the challenges, there are many employers who organize the organization differently, so that they act in accordance with laws and regulations and (now) also experience the benefits. In addition, the government will continue to work in the coming period to create more awareness about entering into the right employment relationship through communication. Also about how it is still possible to work with and as a self-employed person (s), to prevent unnecessary restraint among employers as much as possible. The enforcement of the qualification of the employment relationship (false self-employment) takes place in accordance with the Administration and Enforcement Strategy of the Tax Administration, where the human dimension and risk-based enforcement are central. Note: An outgoing cabinet cannot be sent home and thus ignore motions passed with impunity. The soft landing for bogus self-employed people and their clients will therefore end at the end of 2025, so they still have a few months to recalibrate their working relationship.

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