Earlier this year, we wrote about the bill to introduce a legal presumption of an employment contract based on an hourly rate. There have since been some developments that we would like to share with you. Read more here.
What’s new?
In our post from early May this year, we informed you about the bill to introduce a legal presumption of an employment contract based on an hourly rate. This bill was passed by the House of Representatives on 21 April this year.
We can now report that, on 16 June, the Senate also passed the bill.
What does the new legislation entail?
The new Act amends Book 7 of the Civil Code in connection with the introduction of a legal presumption of employment in cases of low hourly rates. The aim of this measure is to better protect low-paid self-employed workers, who are often vulnerable, against bogus self-employment.
In addition, the intention is that this legal presumption should have a preventive and normative effect in practice, so that vulnerable workers are less likely to end up in a situation of bogus self-employment.
What does this mean in practice for clients and contractors?
In concrete terms, the new law means that workers who carry out work for another party for €38 per hour (reference date 1 January 2026) or less are presumed to be employed under an employment contract.
The introduction of the legal presumption makes it easier for self-employed workers earning less than €38 per hour to assert their legal position with the client and, if necessary, in court.
If a self-employed person invokes the legal presumption, the client must demonstrate that there is no employment contract. If the client cannot do so, the situation constitutes bogus self-employment and the self-employed person is also entitled to the protection afforded to a salaried employee.
Not least, this means that the worker is entitled to continued payment of wages in the event of illness and protection against dismissal!
When does the new rule come into force?
This rule is expected to come into force on 1 January 2027.
And what about the other new legislation on self-employed workers?
These new rules are by no means an exhaustive set of regulations on the subject of ‘(bogus) self-employment’: in all likelihood, a new Self-Employed Persons Act is on the way. As soon as more is known about this, we will of course let you know.
And in the meantime?
Although the new rule on hourly rates is certainly a reason for clients and contractors to take another close look at the agreements they have made, this is by no means sufficient.
The rules established in the Supreme Court’s judgements in the Uber and Deliveroo cases still apply. In this publication by the Tax and Customs Administration from April 2026, you will find a clear overview of the current assessment framework, which is based on this case law: Toelichting Beoordeling arbeidsrelaties – Beslis- en afwegingskader
Questions?
If you have any questions on this subject, or on other employment law matters, please feel free to contact the employment law specialists at SPEE advocaten & mediation.