Did you know that a new definition of dependent work applies from 2026?

How is dependent work assessed under the new rules?

Dependent work is now defined based on four statutory indicators:

• A relationship of subordination and superordination
• Personal performance of work
• Performance according to the employer’s instructions
• Performance on behalf of the employer

What has changed?

The removal of the working‑time criterion means that flexible schedules are no longer a distinguishing factor between employment and self‑employment.

Authorities will assess the actual performance of work, not the formal title of the contract.

It becomes easier to prove dependent work in cases of home office, telework or flexible arrangements, where the individual organises their own time but the remaining signs of dependent work are fulfilled.

Legal consequences and penalties

If dependent work is performed outside an employment relationship, it is considered illegal employment. As of 2026, stricter penalties apply:

• Minimum fine of €4,000
• At least €8,000 if two or more individuals are involved
• Maximum penalty of up to €200,000

Tax implications

Reclassifying a self‑employed activity as dependent work may result in substantial financial impacts for both the “deemed employer” and the self‑employed person:

• Additional assessment of income tax from dependent activity (19/25%, and from 2026 also 30/35%)
• Back payments of social and health insurance contributions (from 2026: 14.4% and 36.2%)
• Risk of retroactive disallowance of tax expenses for the self‑employed person
• Potential VAT implications if the person does not meet the condition of independent economic activity

What does this mean in practice?

Employers should:

• Carefully reassess their relationships with self‑employed contractors
• Consider whether their level of instruction, control and supervision already meets the signs of an employment relationship
• Take into account tax risks, which may be significant if assessed retroactively

💡 Do you need to review your contractual arrangements?

Our experts will be happy to help you assess whether your current cooperation models comply with the legislation and minimise potential risks. Contact us via details below.

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The tax environment is a subject to frequent changes. We strive to reflect the current state as accurately as possible, but all information on our website is valid as of the date of publication. If you have any questions or uncertainties, please don’t hesitate to reach out to us. We will assess the current impact of any tax-specific issue on your situation or company.