Hiring an IT freelancer directly, without an intermediary, seems cheaper and simpler. No fee, short lines, direct business. But what many clients underestimate is that they thereby also carry all the risks themselves. Which risks are those exactly?
In this article you will learn which risks you run if you hire directly without an intermediary, from the Dutch DBA Act risk to dropout without replacement. Not to scare you, but so you make a conscious choice and know what to cover yourself.
This blog is for clients: IT managers and hiring managers considering hiring directly or already doing so.
Honest disclosure: Maedium is an intermediary, so I have an interest in this topic. That is why I also honestly name when direct hiring works fine. My concern is a well-considered choice, not fear.
What does direct hiring mean exactly?
Direct hiring means you conclude a contract with a freelancer yourself, without an intermediary who mediates, contracts or carries risk. You search, select, negotiate and contract, and you are responsible for everything involved, including compliance.
That can work fine, especially with a fixed freelancer you already know and a short, clear job. But for long-running, intensive or risky assignments, the balance shifts. Then you carry risks an intermediary would otherwise absorb, perhaps without realising it.
Risk 1: the Dutch DBA Act risk lies entirely with you
This is the biggest risk. If you hire directly and the relationship is seen by the Tax Authority as disguised employment, you as a client risk a back-tax assessment of payroll tax and contributions. Since 2025, the Dutch DBA Act is actively enforced, so this has become a real risk.
With direct hiring, there is no intermediary who carries that risk or sets up the relationship so that it holds up. You must yourself ensure the assignment is defined, no embedding arises, and the practice matches the contract. Want to know how that assessment works? Read our guide to the 9 assessment factors of the Dutch DBA Act.
Risk 2: no replacement on dropout
What do you do if your directly hired IT professional falls ill, leaves or turns out not to deliver? With direct hiring, you are then on your own. You must search for a replacement yourself, while your project stalls. That search costs time you do not have at that moment.
An intermediary absorbs this by arranging a replacement from their network on dropout. You do not have that safety net with direct hiring. For a critical or long-running assignment, that is a serious risk: your continuity hangs on one person without backup.
Risk 3: you do the full screening yourself
With direct hiring, you assess yourself whether an IT professional is technically strong enough, reliable and fits you. If you lack the time or technical knowledge to do that well, you run the risk of a mismatch. And a wrong match costs you paid hours, delay and a new search.
An intermediary takes over the pre-selection and proposes only candidates they have assessed. With direct hiring, you miss that filter. That need not be a problem if you know what to watch for, but it is a risk you must weigh consciously. Want to know how to assess an IT professional? Read our blog on assessing a freelancer in an intake.
Risk 4: you arrange the contracts and liability yourself
A good agreement with a freelancer arranges more than just the rate: also liability, replacement, confidentiality and the definition that counts for the Dutch DBA Act. With direct hiring, you must arrange that well yourself, or you run legal risks if something goes wrong.
Without the right agreements, you stand weak if an assignment goes wrong or damage arises. An intermediary usually brings proven contracts that cover these matters. If you do it yourself, have contracts drawn up or checked by a lawyer, so you are not left with gaps.
When is direct hiring fine?
Honestly: direct hiring works well in a number of cases. With a fixed freelancer you have known and trusted for years, with a short and clearly defined job, or if you have an internal recruiter and lawyer who can handle the screening and contracts. Then the risks are manageable.
The risk increases as the assignment becomes longer, more intensive and more critical, and as you have less knowledge and capacity in house to cover the risks yourself. So weigh per situation whether you want to and can carry the risks yourself, or whether an intermediary absorbs them better.
Frequently asked questions about direct hiring
Is direct hiring cheaper?
In fee yes, because you pay no intermediary. But you carry the risks yourself: a Dutch DBA Act back-tax assessment, dropout without replacement or a mismatch can work out more expensive than a fee. Count those risks, and the difference is often smaller than it seems at first sight.
Do I really run the Dutch DBA Act risk with direct hiring?
Yes. With direct hiring, the risk of a back-tax assessment lies with you as a client, together with the freelancer. There is no intermediary who takes it over. You limit it by defining the assignment well, avoiding embedding, and making the practice match the contract.
What if my hired IT professional drops out?
With direct hiring, you must search for a replacement yourself, while your project stalls. There is no backup. For a critical assignment, that is a serious risk. An intermediary arranges replacement from their network; directly you do not have that safety net.
How do I cover the risks if I do hire directly?
Define the assignment well, have your contracts drawn up or checked by a lawyer, and ensure a backup if the assignment is critical. Assess candidates carefully. That way you reduce the risks, although you still largely carry them yourself.
When am I better off hiring via an intermediary?
For long-running, intensive or critical assignments, if you have little time or technical knowledge for screening, or if you do not want to carry the Dutch DBA Act risk yourself. Then an intermediary absorbs the risks you otherwise carry yourself.
Conclusion: weigh the risks consciously, choose per situation
Direct hiring saves a fee, but you carry all the risks yourself: the Dutch DBA Act risk, no replacement on dropout, the full screening, and the contracts. With a fixed freelancer and a short job, that is fine. For long-running, critical assignments, the balance shifts.
For whom is direct hiring suitable? For clients with knowledge, capacity and a fixed, trusted freelancer. For whom less? For those seeking a scarce profile, with little time, or who do not want to carry the Dutch DBA Act risk themselves.
My advice: look not only at the saved fee, but at the risks you get in return. Sometimes direct is the right choice, sometimes an intermediary absorbs the risks better. Choose consciously per situation.
Unsure whether to hire directly or via an intermediary?
Want to spar about which route fits a specific assignment and which risks you run? Plan a no-obligation call with me. I think along honestly, even if direct hiring is the best choice for you.
Note: regulations around the Dutch DBA Act may change. For current information, consult rijksoverheid.nl or belastingdienst.nl. For contractual and tax questions, I advise consulting a lawyer or tax advisor.
