·3 min read
Hiring a self-employed driver (zzp-chauffeur) or carrier is how many transport companies stay flexible. Since 2025 the Dutch tax authority (Belastingdienst) is enforcing the rules on bogus self-employment again. So if you work with self-employed drivers, you need to get not only the rate right, but also show that the driver genuinely works as a business.
What does a self-employed driver cost?
There is no fixed rate. It depends on:
- The licence and the vehicle: with their own van, rigid truck or tractor unit, or the driver only.
- The type of work: parcels with many stops, distribution, refrigerated transport or long distance.
- The pricing method: per hour, per kilometre, per route or per stop.
- Surcharges: waiting time, night and weekend work, tolls and diesel surcharge.
A self-employed driver with their own vehicle passes on their own costs: fuel, depreciation, insurance and maintenance. How to build up a route price is explained in calculating a route price for transport.
Bogus self-employment: what has changed?
Since 1 January 2025 the Belastingdienst checks again whether self-employed workers are in practice actually employees. In 2026 a partial 'soft landing' still applies: when there are signals, the Belastingdienst starts with a company visit and may issue a warning, and it does not yet impose default penalties. In cases of intent or gross negligence a penalty can still follow, and additional assessments over the period from 1 January 2025 remain possible. From 2027 the rules will be fully enforced.
What counts is how the work is actually done, not what the contract says.
Signs of genuine self-employment
The more of these points apply, the stronger a self-employed driver's position as an independent business:
- The driver decides which routes to take on and can say no.
- They negotiate their own rate or name their own price.
- They drive their own vehicle and bear the costs and risk themselves.
- They work for several clients.
- They decide how to carry out the work, within the agreements on the result.
- They can send another driver in their place.
Opposite signs are a fixed schedule that you impose, working in your company clothing in your vehicle, and working only for you. Have the situation in your company assessed by an adviser; this article is not legal advice.
Which agreements to record
- The rate and surcharges, and how they are calculated.
- How routes are offered and accepted.
- Who is liable for damage, and up to what amount.
- How and when invoicing and payment happen, for example through self-billing.
- Which documents the driver provides, such as Chamber of Commerce registration, licence and insurance.
How Charterportaal helps
In Charterportaal you put routes out and carriers choose which ones they want to drive, at your price or with their own bid. Every agreement per route is recorded, and invoices and payments run through the portal. That makes it easy to see how the collaboration works in practice.
Frequently asked questions
What is the rate of a self-employed driver?
There is no fixed rate. It depends on the licence, own vehicle, type of work and pricing method (per hour, kilometre, route or stop), plus surcharges such as waiting time and diesel surcharge.
Will I be fined for bogus self-employment in the Netherlands in 2026?
In 2026 the Belastingdienst does not impose default penalties for bogus self-employment, but a penalty can follow in cases of intent or gross negligence. Additional assessments from 1 January 2025 remain possible, and from 2027 the rules are fully enforced.
How do I avoid bogus self-employment with self-employed drivers?
Make sure the driver works as a business in practice: choosing routes and being able to refuse them, their own rate, their own vehicle, several clients and freedom in how they do the work. Have your situation assessed by an adviser.