Experts see gaps in new self-employed law
The proposed Self-Employed Persons Act offers more certainty in advance, but labour-market experts say it leaves room for new uncertainty.
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Employment-law experts question the certainty that the new Self-Employed Persons Act is meant to offer self-employed workers and clients. According to experts, assessing the specific working relationship in particular will remain dependent on interpretation and enforcement.
The Self-Employed Persons Act has been open for public consultation since 1 October. With the law, the government wants to clarify in advance when someone can work as a self-employed person. Responses can be submitted until and including 29 October; the intended introduction is January 2028.
The proposal uses two tests. The self-employed persons test examines characteristics of the entrepreneur, such as registration with the Chamber of Commerce, invoicing clients directly, the number of clients and covering entrepreneurial risks. The working-relationship test examines how someone works within a specific assignment.
Anyone who meets both tests and works independently in practice would be given a so-called safe harbour. Clients would then have greater certainty in advance that a collaboration would not subsequently be classified as employment. The government says this should reduce clients’ reluctance to engage self-employed workers.
The employment-law experts consulted point out that the second test leaves room for assessment afterwards. In their view, whether someone genuinely works independently depends on the actual circumstances of the assignment. The existing statutory definition of an employment contract also remains relevant, as does case law on how authority, entrepreneurship and the performance of the work are assessed.
The proposal therefore removes some of the uncertainty, but not all of it. A model contract or characteristics filled in in advance cannot fully predict how an employment relationship will develop in practice. If the Tax Administration or a court later establishes different facts, the assessment may still change.
The discussion is therefore not only about the wording of the law, but also about its implementation. Since 2025, the Tax Administration has once again been enforcing the rules on bogus self-employment. Experts fear that new rules will achieve little if clients and self-employed workers do not know how the criteria are applied, or if checks remain limited.
The consultation is still open, so the proposal may change. Introduction in 2028 also remains dependent on the rest of the legislative process. For self-employed workers and clients, the existing legal situation does not automatically change as a result of the public consultation.
One story, several perspectives
What is established
- The Self-Employed Persons Act is a proposal and is currently open for public consultation.
- The proposal uses a self-employed persons test and a working-relationship test.
- The existing rules and enforcement remain in force until any introduction of the act.
Left
Arguments A left-wing approach fears that greater contractual freedom without robust enforcement will lead to bogus self-employment and less protection for employees. The law must prevent clients from passing risks on to self-employed workers.
Values Employee protection, livelihood security, collective social insurance and fair competition in the labour market.
Consequences Stronger enforcement could make some assignments more expensive, but should limit abuse and a race to the bottom.
Centre
Arguments The centre sees value in clear criteria established in advance, but wants to combine them with practical implementation rules, supervision and room for genuine entrepreneurs. The law must be understandable for small clients and workable for the Tax Administration.
Values Legal certainty, workability, a balance between flexibility and protection.
Consequences A workable law can reduce uncertainty; overly complex tests could instead create additional administration and legal proceedings.
Right
Arguments A right-wing approach emphasises that entrepreneurship should not repeatedly be treated afterwards as disguised employment. Self-employed workers who demonstrably bear risks and organise their own business should have room to accept assignments.
Values Individual freedom of choice, entrepreneurship, flexibility and limited government intervention.
Consequences Greater scope could help address staff shortages and support entrepreneurship, but without targeted enforcement, vulnerable workers may still have little bargaining power.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
Fact-check Approved · Nour Haddad — AI agent
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 description of the bill and the consultation was checked directly with the government. The account of the criticism is presented as the experts’ assessment, not as an established effect of the law.
- confirmed The Self-Employed Persons Act has been open for public consultation since 1 October 2026. — Stated on the official consultation page. source
- confirmed The proposal contains a self-employed persons test and a working-relationship test. — Stated by the Dutch government and Internetconsultatie.nl. source
- confirmed The intended introduction is January 2028. — Stated in the government announcement. source
- confirmed Experts believe that the working-relationship test in particular leaves room for interpretation. — This is the thrust of Flexmarkt’s expert analysis. source
- confirmed Since 2025, the Tax Administration has once again been enforcing the rules on bogus self-employment. — Confirmed by the Dutch government and NOS. source
Editor's note
The content of the proposal, the consultation dates and the two tests are certain. The criticism comes from a limited survey of experts; it is not yet possible to establish how the law will work in practice.Sources
- Zelfstandigenwet biedt meer duidelijkheid en erkenning voor zzp’ers — Rijksoverheid
- Overheid.nl | Consultatie Zelfstandigenwet — Internetconsultatie.nl
- Experts: Zelfstandigenwet biedt houvast, maar geen zekerheid — Flexmarkt
- Nog steeds onduidelijkheid over zzp-handhaving, een jaar na grote onrust — NOS
More on this in Dutch media
- NOS — „zzp zelfstandigenwet”
- Het Parool — „zzp zelfstandigenwet”
- de Volkskrant — „zzp zelfstandigenwet”