You want to hire an IT freelancer, but what can actually go wrong? Do you only run a Dutch DBA Act risk, or are there more pitfalls that hit your budget and project?
In this article you will read the six biggest risks of hiring an IT freelancer in 2026. For each risk, you see how big it is and how to avoid it. I am also honest about where things go wrong when you work via an intermediary, because that is part of the picture.
This blog is for clients: IT managers and hiring managers who hire capacity and do not want surprises.
What is the biggest risk of hiring an IT freelancer?
The biggest risk is the Dutch DBA Act: a wrongly classified freelance arrangement that the Tax Authority sees as disguised employment. Since 1 January 2025, enforcement is active again. The consequences, back taxes and possible fines, can be substantial. On top of that come a poor match, knowledge loss and unclear agreements.
Let us walk through the six main risks one by one, each with a concrete way to avoid it.
Risk 1: the Dutch DBA Act and disguised employment
The biggest risk is that the Tax Authority sees your freelancer as a disguised employee. That brings a back-tax assessment for payroll tax and contributions. Since 1 January 2025, the Tax Authority actively enforces the DBA Act again, so this is no longer a theoretical risk.
The Tax Authority assesses, among other things, the authority relationship, whether the freelancer must do the work personally, and embedding in your organisation. Risk signals are an assignment longer than six to twelve months, fixed hours, your equipment, and the same tasks as your permanent staff.
How do you avoid this? Define the assignment by result, avoid embedding and authority, and choose the intermediary construction for long-running or embedded work. Read our guide to the 9 assessment factors of the Dutch DBA Act for the full picture.
Risk 2: a poor match on skills or level
A freelancer who fits on paper but disappoints in practice costs you time and money. You often only notice after a few weeks. The risk is greater if you select purely on CV and hourly rate, without testing the practice. Too junior a profile on complex work is a classic miss.
How do you avoid this? Test not only the CV, but also the approach and experience with your specific stack. Ask about concrete situations from earlier assignments. Working with an intermediary? Then have them filter on substance up front, instead of forwarding twenty CVs.
Risk 3: knowledge loss when the freelancer leaves
A freelancer is temporary. If they leave without handover, knowledge walks out the door: configurations, choices, passwords, context. This hits especially on infrastructure, cloud and network assignments, where much knowledge sits in someone's head. The risk grows as the assignment runs longer and more critical.
How do you avoid this? Agree on documentation and handover from day one, not only at departure. Have the freelancer record choices and make sure an internal colleague looks along. That way you keep the knowledge in-house, even if the collaboration ends.
Risk 4: unclear agreements on scope and rate
Vague agreements lead to extra work, disputes and a higher bill than expected. If scope, hours and rate are not clear on paper, noise arises. The risk is high on projects filled in "as you go", without a clear end result or hours framework.
How do you avoid this? Record scope, expected result, hourly rate and an hours indication in writing up front. Agree on how you handle extra work. A good agreement not only prevents disputes, but also helps your DBA Act position by defining the assignment.
Risk 5: availability and continuity
A freelancer can fall ill, leave an assignment early, or suddenly become less available. With a one-person business, you have no backup. That risk hits hard if the freelancer fills a key role and no replacement is ready. Continuity is not a given with freelancers.
How do you avoid this? Make sure knowledge is shared, so you are not fully dependent on one person. Working via an intermediary? Then ask whether they can arrange a replacement if things go wrong. At Maedium, I keep an eye on things and step in with an alternative if an assignment runs aground.
Risk 6: where things go wrong when you work via an intermediary
Hiring via an intermediary also has risks. You pay a fee, so hiring is slightly more expensive than direct. And an intermediary is only as good as their network: if they have no suitable profile, you get a mediocre match or an empty hand. Fair is fair.
For a large, broad capacity need, say ten engineers at once, a small party like Maedium is not the right choice. Large staffing firms are better equipped for that. I am at my strongest with targeted placement of one or a few specialists, with personal attention and compliance in order.
How do you assess this? Ask an intermediary about the size and quality of their network, and what they do if a match disappoints. An honest party also tells you when you are better off elsewhere. That is exactly the kind of transparency you should look for.
Frequently asked questions about the risks of IT hiring
Who is liable for a Dutch DBA Act back-tax assessment?
That depends on the construction. With direct hiring or intermediation, you as client are in the picture for the assessment of the working relationship. With the intermediary construction, Maedium sits in between and I take on the risk, safeguarded through my contracts. The Tax Authority always looks at practice, not just paper.
How do I reduce the risk of a poor match?
Do not select on CV and rate alone. Test the practical experience with your stack, ask about concrete situations, and have a peer look along if needed. An intermediary who pre-filters on substance saves you a lot of searching and reduces the chance of a miss.
What if my freelancer stops halfway through the assignment?
Without backup, you come to a standstill. That is why it is smart to share knowledge and enforce documentation from the start. Working via Maedium? Then I think along about replacement and search specifically for an alternative, so your project does not stall.
Is hiring via an intermediary worth the extra money?
That depends on your situation. You pay a fee of around 10 to 15 percent, but you save search time, get a pre-filtered match, and with the intermediary construction I take on the DBA Act risk. For a simple, short job with a fixed freelancer you already know, direct hiring can make more sense.
Which risk is most often underestimated?
Knowledge loss at departure. Clients focus on rate and match, but forget the handover. If a freelancer leaves after months without documentation, your team is left with questions. Arrange handover from day one, not afterwards.
Conclusion: risks are manageable, as long as you know them
The six biggest risks of IT hiring are the DBA Act, a poor match, knowledge loss, vague agreements, limited continuity, and the limits of an intermediary. Each one manageable, as long as you recognise them up front and make agreements.
For whom are these risks greatest? For clients with long-running, business-critical assignments who steer on price and let the agreements slip. For whom least? For those who define the assignment well, share knowledge and deliberately choose a construction.
My advice: treat hiring a freelancer as seriously as a permanent hire. Then your project reaps the benefits, without the pitfalls.
Want to go through the risks for your assignment?
Want to look together at which risks apply to your specific assignment and how to avoid them? Plan a no-obligation call with me. I give you an honest picture, including the things other agencies would rather not mention.
Note: regulations may change. For current Dutch DBA Act information, consult rijksoverheid.nl or belastingdienst.nl. For complex situations, I advise consulting an employment lawyer or tax advisor.
