There are few legal topics that generate as much debate as the issue of self-employed workers and bogus self-employment. There is a wealth of information available online, but unfortunately the quality and reliability of this information can vary considerably. We are keeping a close eye on developments for you. You can read the latest news regarding the existing Assessment Framework for Employment Relationships here:

Self-employed or employee? An overview of the current rules

From both an employment law and a tax perspective, the criteria for assessing employment relationships (employee or self-employed?) are heavily influenced by existing case law from the Dutch Supreme Court. The well-known Deliveroo and Uber judgements set the standard here. In the Deliveroo judgement (2023), the Supreme Court sets out nine factors that may be relevant when determining whether someone is working as a self-employed person or as an employee. These are:

1. The nature and duration of the work
2. How are the work and working hours determined?
3. To what extent are the work and the contractor part of the client’s organisation, and thus ‘embedded’?
4. Is there an obligation to carry out the work personally, or can the contractor arrange for a replacement?
5. How were the agreements reached?
6. How is the remuneration determined?
7. What is the level of remuneration (including in comparison with salaried staff)?
8. To what extent does the contractor bear commercial risk?
9. To what extent does the person carrying out the work act as an entrepreneur in economic transactions, or is he able to act as an entrepreneur?
   .

The Uber judgement shows, amongst other things, that there is no hierarchy between these criteria. With regard to the 9th criterion, account must also be taken of any entrepreneurial characteristics of the worker outside the employment relationship under scrutiny. If a worker with entrepreneurial characteristics carries out the same work for the same client as a worker without such characteristics, it may be the case that the former does not have an employment contract, whilst the latter does.

Assessment framework of the Dutch tax authorities and the Ministry of Social Affairs and Employment

Partly on the basis of this case law, the Dutch Tax Administration has developed an Assessment Framework The Ministry of Social Affairs and Employment also published an Assessment Framework in July 2026. This is an abridged version of the Tax Administration’s document.

However, this latest assessment framework from the Ministry of Social Affairs and Employment will be amended soon: employment lawyers have noted that the wording in the assessment framework deviates from the aforementioned Supreme Court judgements and is therefore not entirely accurate. The spokesperson for the Minister of Social Affairs and Employment has therefore already announced that the assessment framework is being amended, as reported by zzpnieuws.nl.

Conclusion

In a nutshell: the rules governing the use of self-employed workers have not suddenly changed. However, it has become apparent that the Ministry of Social Affairs and Employment’s assessment framework is not properly worded. For this reason, this document is reportedly being amended.

New legislation on self-employed workers is currently being drafted. Existing case law is expected to play a role in this. As soon as we know more, we will of course let you know. In the meantime, you are always welcome to contact us with any questions about employment and business matters. Our experienced team of employment law specialists and corporate lawyers is here to help!

mr.dr. Martine E.V. van Krieken – Boersma, lawyer