You want your hired engineer in the office from nine to five, following your way of working. Understandable, but is that actually allowed? Fixed hours and an imposed method touch exactly the authority question of the Dutch DBA Act.
In this article you will learn what the DBA Act says about how the work and working hours are determined. You will see why freedom is the key word here, and how to keep grip on your project without creating an authority relationship.
This blog is for clients: IT managers and hiring managers who direct a freelancer and wonder how much they may determine.
Method and working hours is factor 2 of the Deliveroo ruling, one of the nine factors the Tax Authority uses to assess your working relationship. Want the full overview? Read our guide to the 9 assessment factors of the Dutch DBA Act.
What does the Dutch DBA Act say about method and working hours?
The Tax Authority checks whether the freelancer decides how and when they work. Much freedom in method, scheduling and location points to a genuine assignment. If they must keep fixed hours and follow your method, that resembles directing an employee. That is a signal toward employment.
The core is the authority relationship. With an employee, the employer determines how, where and when work happens. With a self-employed person, the contractor largely determines that themselves. The more you prescribe, the more authority you exercise, and the more it looks like employment.
Can you impose fixed working hours on a freelancer?
Preferably not. Imposing fixed hours is a classic authority signal. A self-employed person decides for themselves when they work, as long as they deliver the agreed result. Demand a fixed nine-to-five schedule, and you are directing them like an employee.
There is nuance. Sometimes there are functional reasons why presence at certain moments is needed, for example a migration that must happen in a maintenance window, or consultation with a team in another time zone. That is allowed, as long as it follows from the nature of the work and not from your need for control.
The difference is in the why. "You need to be there because the work requires it" is different from "you need to be there because everyone is there". The first is functional, the second is authority. So always explain presence agreements from the assignment.
Can you prescribe how a freelancer works?
Limited. You may give the desired result and frameworks, but not dictate the exact method. A self-employed person brings their own expertise and method, which is precisely what you hire them for. Prescribe every step, and you treat them as an executing employee.
An example. You may say: "The environment must meet these security requirements and this deadline." You go too far if you say: "Use exactly this tool, this way, following our internal step plan, and check every step with me." The first gives frameworks, the second removes the independence.
How do you keep grip without creating an authority relationship?
Steer on the result, not the process. Agree clear goals, frameworks and deadlines, and let the freelancer decide how and when they achieve them. That way you keep control over the outcome without directing them like an employee.
A few practical principles:
- Agree results and deadlines, not fixed working hours
- Give functional frameworks, not step-by-step instructions
- Let the freelancer choose their own method and planning
- Make presence dependent on the work, not on control
- Record agreements in an assignment contract, not a schedule
That way you keep exactly what you need, namely a good end result on time, without the signals of employment. Grip on the outcome and freedom in execution go together fine.
What if your assignment requires a lot of direction?
Sometimes an assignment requires more direction than fits genuine independence, for example if the engineer must run tightly within your team at fixed times. Then the authority signals stack up. In such a case, the intermediary construction is the safe route.
With the intermediary construction, I place the freelancer via Maedium and take on the Dutch DBA Act risk. The IT professional stays an independent entrepreneur; I do not become an employer and pay no payroll tax. That way you can direct more closely without carrying the reclassification risk yourself. Read our comparison of the intermediary construction and intermediation.
Frequently asked questions about method and working hours
Can a freelancer be required to work on-site?
Only if the work functionally requires it, for example access to equipment or a secure environment. Required presence purely because you want to see them work is an authority signal. Let location follow from the assignment as much as possible, not from control.
Can I hold a freelancer to our internal processes?
As far as functionally necessary, for example security rules or a release procedure, yes. But you cannot bind them to all internal methods and procedures like an employee. Give frameworks where needed, and leave the execution to them.
Can a freelancer arrange their own hours?
Yes, and that is actually desirable. A self-employed person decides for themselves when they work, as long as they meet the result and deadlines. That freedom is a strong signal toward genuine independence. Steer on output, not on nine-to-five presence.
What if I want daily contact about progress?
Contact about progress is fine, that is part of good client conduct. It becomes a signal if you direct and check them daily like a manager checks an employee. Keep it to alignment about the result, not daily direction of their work.
Does this factor weigh more heavily than the others?
No, there is no ranking. Method and working hours are weighed together with the other eight factors into an overall picture. This factor does relate closely to embedding and the authority question, which in practice are often decisive for IT hiring.
Conclusion: steer on result, give freedom in execution
The DBA Act wants to see that a self-employed person decides for themselves how and when they work. Fixed hours and an imposed method are authority signals pointing toward employment. The solution is simple: steer on the result and deadline, and leave the execution to the freelancer.
For whom is this most urgent? For clients used to directing their people tightly who unconsciously do the same with freelancers. For whom less? For those who naturally steer on output and let go of the execution.
Does your assignment require a lot of direction after all? Then the intermediary construction takes the risk off your plate. Giving freedom and keeping grip need not clash.
Unsure how much direction is allowed for your assignment?
Want to look together at whether your way of directing stays within the lines, and which construction fits? Plan a no-obligation call with me. We go through your situation, with no strings attached.
Note: regulations around the Dutch DBA Act may change. For current information, consult rijksoverheid.nl or belastingdienst.nl. This article is general information, not legal advice. For complex situations, I advise consulting an employment lawyer or tax advisor.
