ZZP-regels in de horeca: wat verandert er in 2025 en 2026?

2026: strict compliance 

In 2026, things will get serious. No more warnings, no soft landing. From January 1, 2026, the Tax and Customs Administration will be able to impose immediate additional tax assessments and fines if they detect bogus self-employment. If you haven't got your affairs in order by then, it could cost you dearly.

This means you need to make smart changes in 2025. Do you work with a lot of self-employed people? Check whether they really operate as entrepreneurs. Can they refuse assignments? Do they have multiple clients? Do they run entrepreneurial risks? The less they resemble employees, the better.

What does this mean for you?

As a hospitality entrepreneur, this means you need to take action now. Waiting until 2026 is not an option, because then you run the risk of serious additional tax assessments. This year is your chance to make changes and re-examine your collaboration with self-employed professionals.

Do you want to continue to use flexible workers? You still can, but you need to take a close look at the rules. Platforms such as Temper show that it is possible, provided that the agreements are well structured.

In short: 2025 is the year of preparation. 2026 is the year of enforcement. Make sure you are ready, so you can continue to do what you do best without any worries: run a thriving hospitality business.In 2026 wordt het menens. Geen waarschuwingen meer, geen zachte landing. Vanaf 1 januari 2026 kan de Belastingdienst direct naheffingen en boetes opleggen als ze schijnzelfstandigheid constateren. Heb je je zaken dan nog niet op orde? Dan kan dat flink in de papieren lopen.