When working with or as a freelancer you'll encounter the DBA Act and model agreements. These are meant to create clarity about the nature of the collaboration and prevent false self-employment. This article explains what a model agreement is and what you can do with it.
What is the DBA Act?
The DBA Act, in full the Assessment of Employment Relationships (Deregulation) Act, governs the assessment of whether there's independent entrepreneurship or disguised employment. The goal is to counter false self-employment. From 2026 the tax authorities enforce this more strictly.
What is a model agreement?
A model agreement is a pre-drafted agreement between client and freelancer in which the arrangements are shaped so that there's no employment. By working according to such an agreement, you record that the collaboration is one of independent entrepreneurship.
Does a model agreement give certainty?
A model agreement helps, but gives no full guarantee. What ultimately counts is how you work in practice, not only what's on paper. If you actually work like an employee, the agreement offers no protection. The paper arrangement and the reality must match.
What's sensible to do?
Record the collaboration clearly and ensure the practice matches the arrangements: own rates, own working method, multiple clients. If in doubt about your situation, have the agreement and the working method assessed. Good documentation protects both you and your client.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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