LABOUR LAW
Contract of assignment
A contract of assignment differs from an employment contract in several relevant respects. We can help you navigate this thoroughly.
Contract of assignment versus employment contract
Under a contract of assignment, the contractor performs a task for the client in exchange for a fee and an invoice with VAT. Under an employment contract, the employee performs work personally in an employment relationship under the employer's authority.
Whether it is an assignment or an employment relationship depends on intent, the wording of the contract and the actual way the work is carried out, not just the label on paper.
Authority relationship and independence
No relationship of authority means, in practice, limited control: the client steers toward a result, not how, when and where the contractor works. Constant supervision and mandatory presence point toward employment.
We review the actual way of working alongside the contract, relevant for the Tax Authority and the Labour Inspectorate.
Substitution and personal performance
A contractor may often arrange a substitute; an employee must perform the work personally. This criterion carries significant weight when it comes to requalification as an employment contract.
Illness, holidays and termination
Under an assignment, there is no continued payment of wages during illness and no statutory notice period as under employment. Termination can be simpler, but arrangements about the duration of the assignment and notice deserve careful wording.
We advise both the client and the contractor on a clean exit.
Model agreements and the DBA Act
The Tax Authority publishes approved model agreements to limit sham self-employment. We assess whether your construction fits within a model or requires a tailored approach.
See employment contract for the reverse requalification (freelancer to employee).
Sham self-employment and contributions
Requalification leads to payroll taxes, contributions and sometimes back-assessments covering multiple years. We flag risks before an inspection and guide correction or negotiation.
Assignments within a group or holding structure
Intra-group assignments and management companies require extra attention: who is the client, who bears the risk, and how does this fit with governance?
Assignments and competition
Self-employed contractors can be subject to a non-compete clause or confidentiality obligation. We draft clauses that fit an assignment relationship.
Assignments in outsourcing
In insourcing and outsourcing, many assignments are deployed. We assess chains and hiring-in constructions.
Dispute over status
Disputes over employee versus contractor status arise on termination, an accident or bankruptcy. We litigate and negotiate over status and compensation.
International assignments
Cross-border assignments and the Posted Workers Directive add extra layers. We coordinate with foreign counsel.
Our practice in real life
Businesses and freelancers bring us in to draft a contract, handle a discussion with the Tax Authority, resolve a conflict on termination, or deal with requalification after an audit.
A practical first step
A new contract, a termination, or doubts about status? Get in touch via contact or call +31 10 249 24 44.
The client perspective on a contract of assignment
As a client, you want predictable costs, manageable risks and documentation that holds up under inspection or in a dispute. We translate contracts of assignment into concrete steps for HR, management and supervisors, with templates where that helps.
That prevents ad hoc decisions that are later challenged or lead to unnecessary proceedings.
The contractor perspective on a contract of assignment
As a contractor, you want to know what you are entitled to and which steps make sense before you sign or start proceedings. We review documents, negotiate terms and guide proceedings when necessary.
Executives, professionals and skilled workers value our direct line and clear explanations, including in English.
Documentation and evidence
In contract-of-assignment matters, email, minutes, contracts and arrangements all count, not just formal letters. We take stock of what the parties actually agreed and what burden of proof applies in negotiation or proceedings.
Strong documentation strengthens your position early in the process.
Works council, trade union and CAO
Collective rules via the works council, a trade union or CAO law can shape contracts of assignment. We determine which procedures are mandatory and prepare advice requests or consent processes.
Mistakes in employee participation make decisions vulnerable to challenge later.
Negotiating vs litigating
Not every dispute over a contract of assignment has to go to court. Mediation or targeted negotiation can be faster and cheaper; we give you honest advice on which route fits your goal and the relationships involved.
If proceedings are needed, we build a file that holds up before the subdistrict court or the UWV.
International and group context
International groups, holding structures and expats add secondment clauses, foreign entities and English-language contracts to the mix. We review contracts of assignment in a group context and coordinate with foreign counsel where needed.
Due diligence and transactions
In an acquisition, merger or reorganisation, contracts of assignment play a role in due diligence: which claims, which contracts and which staff risks come along? We flag issues early so the purchase price and warranties are correct.
Current developments and case law
Contract-of-assignment law follows new legislation and case law. We keep advice and templates up to date with the current line, so you don't rely on outdated strategies that no longer hold up in 2026.
Working with HR and advisers
HR, payroll, tax advisers, occupational health services and company doctors are often involved in contract-of-assignment matters. We coordinate legal steps with your internal team and external advisers, one consistent line, no conflicting advice.
First step on a contract of assignment
Do you have a specific question about a contract of assignment? Get in touch via contact or call +31 10 249 24 44. We discuss scope and planning transparently before we start, often the same working day if the matter is urgent.
See also Employment contract and Entry and outsourcing for the broader framework.
Practical checklist for a contract of assignment
For contract-of-assignment matters, we start with facts, goal and deadlines. We take stock of documents, talk to HR or management, and set out a first route during the intake, whether negotiation, proceedings or compliance steps.
That way you know exactly what is on your plate for the coming week.
Fees and planning
We discuss scope and fees in advance. For contracts of assignment we often work on a project basis or hourly rate, transparent, with no surprises on the invoice afterwards.
Sørensen Advocaten in practice
Our practice shows that clients mainly seek help with concrete conflicts and looming deadlines. We combine speed with careful documentation, built on years of experience in labour and corporate law.
Sørensen Advocaten and contracts of assignment
For contract-of-assignment matters, employers, HR and professionals bring us in for fast review, documents and negotiation. We work from Rotterdam for clients across the Netherlands, with fixed points of contact and short lines of communication. Get in touch via contact or call +31 10 249 24 44 if you have a specific question.
Current developments in contract-of-assignment law
Enforcement against sham self-employment and new model agreements call for periodic review. We keep contracts and working practices up to date with the current line taken by the Tax Authority and the subdistrict court.
That keeps your deployment of freelancers and contractors predictable in an audit or a dispute.
Assignment and dismissal by the hirer
When an assignment ends, dismissal or a takeover of the work can sometimes come into play. We guide the exit and any requalification in a single process.
When do you need a lawyer?
When drafting or ending an assignment, facing a risk of requalification, using a model agreement, or disputing the authority relationship.
Our approach
Contracts that hold up under inspection, and a clear exit when the collaboration ends.
Frequently asked questions
How do I recognise sham self-employment?
Actual direction and authority are decisive; we assess this per case.
Do I need a model agreement?
Often wise when engaging freelancers; we advise on which model fits.
Can I end an assignment immediately?
It depends on the contract; we review termination clauses.
What if the Tax Authority issues a back-assessment?
We guide the objection and negotiation.
Do you draft assignment agreements?
Yes, tailored for both client and contractor.
Do you work with holding structures?
Yes, including management companies and intra-group arrangements.