New Self-Employed Act promises freelancers a safe haven
The cabinet wants to clarify in advance when someone can work as self-employed, but the law is still under consultation.
The cabinet has put a new Self-Employed Act out for consultation. The proposal should give freelancers and clients greater certainty, but experts say it also raises questions about how it would work in practice.
The new Self-Employed Act is not yet law. The proposal has been open for online consultation since 1 October, allowing organisations, companies and citizens to respond until 29 October. The cabinet is aiming for implementation in January 2028, but political consideration and parliamentary approval are still required.
The proposal has two main tests. The self-employment test looks at the entrepreneur themselves. This includes such matters as invoicing independently, registration with the Chamber of Commerce (Kamer van Koophandel), the number of clients and making provisions for entrepreneurial risks.
The second test concerns the specific working relationship. A self-employed person must have room within an assignment to organise the work themselves and work for their own account and risk. The name on the contract is not decisive; the way someone actually works remains the determining factor.
Anyone who passes both tests and works that way in practice should, according to the cabinet, receive greater certainty in advance. The government calls this a safe haven. Those who do not meet the conditions will fall under the rules for an employment contract or must structure the collaboration differently.
The law is intended to address the uncertainty surrounding bogus self-employment. This occurs when someone formally works as a freelancer but in reality has the same position as an employee. Since 2025, the Tax Administration has been checking more strictly for such situations, making some clients more cautious about hiring freelancers.
According to tax adviser Emmerig, the proposed certainty is not absolute. In comments to NOS, he points out that circumstances can change during an assignment. The requirement that a self-employed person must have enough fully-fledged clients could also lead to new disputes, he says.
The cabinet says the law is intended both to allow room for entrepreneurship and to protect employees. Whether the two tests bring simplicity or instead create additional administration will depend on how they are worked out and on how clients and regulators apply the criteria in practice.
One story, several perspectives
What is established
- The bill has not yet been passed.
- The consultation runs until and including 29 October 2026.
- The proposal includes a self-employment test and a working-relationship test.
- The intended implementation date is January 2028.
Left
Arguments The law should primarily prevent employees from being hired as self-employed workers to evade wage protection, social security and collective rights. Clarity in advance is welcome, but the lower end of the labour market should not depend on complicated entrepreneurial criteria.
Values Employee protection, livelihood security and a level playing field.
Consequences A strict test could reduce bogus self-employment, but also affect self-employed people who consciously choose entrepreneurship.
Centre
Arguments Employers and self-employed people need predictable rules, while the actual working relationship must remain decisive. The two tests could help, provided the government offers examples, appeal procedures and workable guidance.
Values Legal certainty, practicality and institutional care.
Consequences A workable law could reduce clients’ reluctance, but half-developed criteria could create new uncertainty instead.
Right
Arguments Self-employed people must retain room to shape their own businesses and assignments. Too many conditions, administrative requirements or the risk of retrospective tax assessments could lead clients to work less with freelancers.
Values Entrepreneurship, freedom of choice and limited regulatory burdens.
Consequences More flexible rules could make the labour market more adaptable, but without effective enforcement the risk of bogus self-employment would remain.
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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The main points described correspond with the Dutch government and NOS’s explanation. The article clearly distinguishes between the proposal and the law currently in force.
- confirmed The Self-Employed Act has been under online consultation since 1 October 2026. — This is stated in the Dutch government’s news report. source
- confirmed Responses can be submitted until and including 29 October 2026. — The consultation period is stated in the official report. source
- confirmed The cabinet is aiming for implementation in January 2028. — The Dutch government names January 2028 as the intended date of entry into force. source
- confirmed The proposal uses a self-employment test and a working-relationship test. — The two tests are explained in the official report and by NOS. source
- confirmed Since 2025, the Tax Administration has been checking more strictly for bogus self-employment. — This is stated on Ondernemersplein, with information from the Tax Administration and the Ministry of Social Affairs and Employment. source
Editor's note
The substance of the proposal, the consultation date and the intended implementation date are clearly set out. The final criteria and practical implementation may still change after the consultation and parliamentary consideration.Sources
More on this in Dutch media
- NRC — „zzp zelfstandigenwet”
- NOS — „zzp zelfstandigenwet”
- Het Parool — „zzp zelfstandigenwet”