The Assessment of Employment Relationships (Deregulation) Act (in Dutch: Wet DBA) and the legislative proposals of the Assessment of Employment Relationships and Legal Presumption (Clarification) Act (in Dutch: wet Vbar) and the Self-Employed Persons Act (in Dutch: Zelfstandigenwet): the issue of false self-employment among self-employed workers has been a hot topic for some time now. In this context, there is a new development to report: the legislative proposal introducing a legal presumption of an employment contract based on hourly rates was passed by the House of Representatives on 21 April 2026. What are the implications for clients and self-employed workers if this legislative proposal is also passed by the Senate? You can read about it here:<\/p>\n
Key points of the legislative proposal<\/strong><\/p>\n The legislative proposal amends Book 7 of the Dutch Civil Code by introducing a legal presumption of employment if self-employed persons have a low hourly rate. This will make it easier for self-employed persons earning less than \u20ac38 per hour to assert their legal status with their client. The aim is to better protect low-paid self-employed persons against false self-employment.<\/p>\n The implications for clients and self-employed workers are significant!<\/strong><\/p>\n If a self-employed worker invokes this legal presumption, it is up to the client to demonstrate that there is no employment contract, but rather a \u2018genuine\u2019 contract for services. If the client fails to do so, the situation constitutes false self-employment.<\/p>\n This has far-reaching consequences: the client is then effectively the employer and the self-employed person is no longer self-employed but an employee. And employees are entitled to all the protection that comes with being in paid employment. Think of the right to continued pay in the event of illness and protection against dismissal.<\/p>\n What happens next?<\/strong><\/p>\n On 12 May, the Senate Committee on Social Affairs and Employment will discuss the procedure for this legislative proposal.<\/p>\n Furthermore, part of the (new) self-employed legislation that was already before the House of Representatives has been scrapped, namely the clarification section of the legislative proposal on the Assessment of Employment Relationships and Legal Presumption (Clarification) Act (in Dutch: wet Vbar). This section was deemed to cause too much unrest. The Dutch government will continue to work on the new Self-Employed Persons Act (in Dutch: Zelfstandigenwet) in the coming period. This Act is a commitment set out in the Jetten government\u2019s Coalition Agreement.<\/p>\n The central question in the legislative proposal on the Self-Employed Persons Act is whether the worker can be classified as a self-employed entrepreneur. The worker\u2019s entrepreneurship is the starting point here. The intentions of the parties are also taken into account in this assessment.<\/p>\n We will, of course, keep you informed of developments on this topic.<\/p>\n And in the meantime?<\/strong><\/p>\n Our most important advice for both self-employed individuals and clients is not to be misled by all the \u2018wild stories\u2019 doing the rounds, for example on LinkedIn. It is still possible to hire self-employed individuals or to work as a self-employed person in a legally and fiscally sound manner.<\/p>\n After all, the rules governing this have not suddenly changed: employment relationships are currently still assessed on the basis of the legal definition of an employment contract: work, pay and authority. This has been further elaborated by the Dutch Supreme Court in the Uber and Deliveroo rulings. Which law is ultimately introduced is therefore separate from the assessment that is already taking place at present.<\/p>\n We therefore advise clients and self-employed persons not to adopt a wait-and-see attitude, but to continue to comply with the rules currently in force.<\/p>\n