Introduction
The line between self-employment and employment is not always sharp. In this case, a sales manager worked almost full-time for one client for many years. After the partnership ended, the court ruled whether there was disguised employment.
The situation
A sales manager worked for 2.5 years, 40 hours a week, for a wholesale fruit and vegetable business. For his work, he received compensation of €12,500 per month. He was responsible for selling berries and performed his work almost entirely for this one client.
After an argument with the owners, the partnership was terminated. The sales manager went to court claiming that he was actually an employee and thus had been unfairly dismissed. According to him, there was disguised employment.
Judge's verdict
The Rotterdam court did not go along with this. According to the court, there were several indications of self-employment. For example, it was a temporary contract, the sales manager himself wanted to work as a self-employed person, and he had complete freedom to schedule his activities and working hours himself. In addition, he was treated differently from regular employees, earned considerably more than usual salaried employees, ran commercial risk because he was only paid for hours worked, and also had a 5% equity stake in the company.
The fact that he presented himself as an entrepreneur and sent invoices also weighed in the assessment. All these circumstances combined led to the conclusion that he was not an employee, but self-employed.
Importance for other self-employed people
This ruling is relevant in light of the tightening of enforcement on false self-employment by the tax authorities from 2025. The case offers self-employed persons guidance: those who have clear entrepreneurial characteristics run less risk that the cooperation will subsequently be seen as employment.
Conclusion
This ruling emphasizes that self-employment does not depend solely on one factor. Freedom to perform work, commercial risks, invoicing and presenting oneself as an entrepreneur all play a role. For zzp'ers, it remains important to properly substantiate their position, especially given the tightened enforcement on false self-employment.
This blog was written by Mr. Stijn Blom, employment lawyer at Arbeidsadvocaat.nl B.V. Stijn has extensive experience in employment law and assists entrepreneurs daily with a wide range of employment-related matters. From dismissal cases to drafting watertight contracts and policies – with his practical and personal approach, he helps employers and employees move forward. Want to know more?Visit Stijn's page.
Arbeidsadvocaat.nl is happy to think with you if you have questions about ZZP'ers. Please feel free to contact us .
April 2025
