Self-Employment Act to give freelancers greater security
The government is working on a statutory safe harbour, but the key criteria have not yet been finalised.
Minister Thierry Aartsen wants a new Self-Employment Act to clarify when someone can genuinely work as self-employed. The proposal aims to combat false self-employment and prevent clients from being afraid to hire freelancers because of additional tax assessments.
The announced Act is not yet legislation in force. The government is working on a framework that would give self-employed people and clients greater certainty in advance about their working relationship. Under the plan, anyone who meets the future conditions should fall within a so-called safe harbour.
In a letter to the Lower House (Tweede Kamer), Aartsen describes two parts of the proposal. The self-employment test examines the position of the entrepreneur themselves. The working-relationship test examines the specific assignment and whether the work is carried out with sufficient independence in practice.
The precise details have not yet been made public. The government intended to resubmit the draft through an internet consultation at the end of September, while also having it assessed for enforceability and regulatory burden. The Council of State must then issue its advice. Consideration in the Lower and Upper Houses is scheduled for 2027; the intended date of entry into force is 1 January 2028.
Until then, nothing will change for self-employed people and clients. The existing rules and case law remain decisive. Since 1 January 2025, the Tax and Customs Administration has again been fully enforcing the rules on false self-employment. If it subsequently emerges that an employment contract did exist, payroll taxes and other employment-law obligations may follow.
The government refers to almost 1.2 million freelancers in the Netherlands. According to the government, the current lack of clarity leads both to false self-employment and to reluctance among clients. Particularly in sectors that work extensively with temporary or specialised workers, uncertainty may mean that assignments do not go ahead.
The political tension lies in the balance between freedom of choice and protection. Supporters of a safe harbour chiefly see an end to years of unclear rules and inconsistent enforcement. Critics fear that a formal test could weaken worker protection when someone appears self-employed on paper but remains dependent on a single client in daily practice. Minister Aartsen also stressed in a parliamentary debate that complete advance exemption is not possible: the actual working situation remains important.
One story, several perspectives
What is established
- The Act is still being prepared and does not change the current rules.
- The government wants to provide greater clarity in advance for self-employed people and clients.
- False self-employment must be tackled, while genuine self-employment must remain possible.
Left
Arguments The Act must first and foremost protect workers. A safe harbour must not mean that employers can have someone work as self-employed while that person is in fact under their direction.
Values Security, collective protection, strong workers’ rights and a level playing field.
Consequences An overly broad self-employment route could lead to less pension accrual, less social security and more competition on employment conditions.
Centre
Arguments The Netherlands needs clear, workable rules that protect both genuine self-employed people and employees. The two tests may help, but they must be assessed against practice and European case law.
Values Legal certainty, enforceability, proportionality and institutional due care.
Consequences A careful process may reduce uncertainty, but new rules could initially create additional complexity.
Right
Arguments People who consciously choose entrepreneurship should not remain in a legal grey area for years. The government must tackle false self-employment without collectively pushing self-employed people back into salaried employment.
Values Individual freedom of choice, entrepreneurship, responsibility and a flexible economy.
Consequences Greater clarity could preserve assignments and innovation, while too many obligations could chiefly affect small entrepreneurs and clients.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
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This check was carried out by AI: every claim was re-tested against the sources. Even an approved article can contain errors — stay critical.
The article’s core is based on a government letter, official information and a public parliamentary debate. Uncertain elements, such as the final criteria and date of entry into force, are explicitly presented as planned arrangements.
- confirmed The Self-Employment Act is intended to provide greater clarity about the boundary between self-employment and salaried employment. — This is the aim described by the government in the parliamentary letter and its earlier policy position. source
- confirmed The proposal includes a self-employment test and a working-relationship test. — These are mentioned in the parliamentary letter and the report of the committee debate. source
- confirmed The intended date of entry into force is 1 January 2028. — The timetable is set out in the letter on the next steps. source
- confirmed The existing rules and enforcement will remain in force for the time being. — The national government states that full enforcement against false self-employment has been in place since 1 January 2025. source
Editor's note
The government’s position and timetable have been confirmed. The Act has not yet been passed, and the final criteria and date of entry into force may still change.Sources
- Vervolgstappen uitwerking Zelfstandigenwet — Tweede Kamer
- Kabinet kiest voor meer rust en duidelijkheid voor zzp’ers en opdrachtgevers — Rijksoverheid
- Verslag van een commissiedebat: Arbeidsmarktbeleid — IkRegeer
- Zelfstandigenwet eind september in consultatie — ZZP Nieuws
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