Don't panic - the impact of the DBA law is greatly exaggerated! Many zzp'ers are worried about the upcoming changes from January 1, 2025, but let's figure out if you need to be afraid and what will actually change.
What is the DBA Act and why is it needed?
The DBA Act has been in effect since 2016. Its goal is to combat false self-employment, which threatens the social system, creates unfair competition and disrupts the balance of the labor market. Starting in 2025, the Tax Service will be able to more actively identify cases of fictitious entrepreneurship, but this does not mean that the audits will affect all zzp'ers.
Changes from 2025: what to expect?
The moratorium on the application of the DBA law will be lifted on January 1, 2025. The IRS will be able to impose sanctions retroactively for identified cases of fictitious independence, but attention will be focused on questionable cases, such as:
- zzp'ers, who work for one client and perform the same tasks as full-time employees,
- employees who are actually subordinate to the employer, but are registered as self-employed.
It is important to understand that the checks will be random and risk-based. Most zzp'ers who work honestly will not be under close scrutiny.
Why is this not a reason to panic?
1. Checks are already being carried out
In 2024, the Tax Inspectorate will already conduct audits of organizations, including business interviews and analysis of accounting documentation. The innovation from 2025 concerns only the possibility of applying sanctions retroactively.
2. No increased control
No additional resources are allocated for inspections, and the intensity of inspections will remain at the 2024 level.
3. Soft approach
In the first year of implementation, fines for unintentional errors will only be imposed in cases of obvious malicious intent. If you comply with the laws and are willing to cooperate, you have nothing to fear.
Myths about the mass closure of zzp'ers
The facts say otherwise: 2024 new zzp'ers were registered in 193, and the number of those who stopped working increased by only 400 people in the third quarter. This is not a mass reduction, but standard market fluctuations.
How do you protect yourself?
If you are a zzp'er working honestly, just follow a few recommendations:
- Conclude transparent contracts with clients,
- Avoid acting like a full-time employee (e.g. avoid working on the customer's schedule),
- Check periodically for compliance with legal requirements.
If you have any doubts about your situation, please contact us for advice - we will help you understand tax and labor law issues.
Work calmly and confidently
The impact of the DBA has been exaggerated in the media, and there are many myths about how it will be enforced. However, the DBA is not aimed at honest zzp'ers. Its purpose is to combat fraud, ensure fair working conditions, and maintain the stability of the social system. Work according to the rules, and you have nothing to worry about.
Publication date: 11.12.2024/XNUMX/XNUMX
