Update October 8, 2026
In response to, among other things, the Deliveroo ruling and the increasing focus on bogus self-employment, lawmakers are working on new regulations for the self-employed. As a successor to the clarification section of the Act on the Clarification of the Assessment of Employment Relationships and Legal Presumption (Wet VBAR), a draft of the Self-Employed Persons Act was published last week and submitted for public consultation online. This amended law aims to provide greater clarity regarding the classification of employment relationships and supplements existing case law and statutory rules. This law will introduce a new test to determine whether a relationship of authority is absent. However, failure to meet these conditions does not automatically mean that working on a self-employed basis is impossible, as the current assessment framework—in which all facts and circumstances are weighed in relation to one another—will still apply, even after any clarification is introduced. The online consultation will remain open until the end of October 2026.
On June 16, 2026, the Senate approved the bill “Act on the Introduction of a Legal Presumption of an Employment Contract Based on an Hourly Rate” by a large majority. With this law, the government is taking an important step in tackling bogus self-employment. The law will take effect at a date to be determined.
What does the bill entail?
The core of the new law is the introduction of a so-called legal presumption of employment based on the hourly rate. If a self-employed person or other contractor earns less than €38 per hour, excluding VAT (effective date: January 1, 2026), they may invoke this legal presumption.
In practical terms, this means:
- This allows the employee to argue that an employment contract actually exists.
- The burden of proof then shifts to the client
- The client must then demonstrate that no employment contract exists
If the client is unable to demonstrate that there is no employment contract, the working relationship will be legally classified as an employment contract. In that case, the worker is entitled to employee protections, such as:
- Continued Pay During Sick Leave
- Employment Protection
- Participation in any (mandatory) pension plan
- Applicability of a Collective Bargaining Agreement, if any
- Other Employment Law Safeguards
The hourly rate of €38 per hour (effective date: January 1, 2026) is linked to changes in the minimum wage. Consequently, an increase in the minimum wage directly affects the hourly rate below which a contractor may invoke the legal presumption.
Incidentally, the legal presumption exists alongside the standard civil law test to determine whether an employment contract exists. In practical terms, this means that there must also be work performed, wages paid, and authority exercised. In the Deliveroo ruling (Supreme Court, March 24, 2023), criteria were formulated that can be taken into account in the assessment, such as the degree of supervision, the integration of the work into the organization, the obligation to perform the work in person, and the freedom to perform the work at one’s own discretion. In the Uber ruling (Supreme Court, February 21, 2025), it was further emphasized that entrepreneurial elements—such as bearing commercial risk and having multiple clients—also play a role in the classification. This case law remains fully applicable. This means that even without invoking the legal presumption—or, conversely, in cases where rates exceed €38 per hour—it may still be determined that an employment contract exists (or does not exist), depending on all the facts and circumstances of the case.
The legal presumption thus serves as a supplementary tool that primarily strengthens the evidentiary position of lower-paid self-employed individuals and other contractors, while leaving the existing assessment frameworks established by law and case law intact.
Background: From the Vbar to a separate proposal
The legal presumption was originally part of the Act on Clarification of the Assessment of Employment Relationships (Vbar). Earlier in 2026, however, the government decided to temporarily remove the section intended to provide clarification on the classification of employment relationships.
This paved the way for a separate bill: the recently adopted regulation concerning the legal presumption based on hourly rates. At the same time, the government is working on the development of the so-called Self-Employed Persons Act.
Effective Date and Impact
The law must take effect no later than December 31, 2026. A key reason for this deadline is its link to the European Recovery and Resilience Plan, through which the Netherlands can claim substantial financial resources.
It is noteworthy that no transitional provisions apply. This means that the regulation applies immediately to both new and existing assignments.
This broad scope underscores the purpose of the law: both to correct existing cases of bogus self-employment and to prevent new ones.
Tax Considerations
Although the legal presumption is a civil law instrument, it is also expected to have significant tax implications. The Tax Authority cannot independently invoke the legal presumption, but assesses employment relationships based on comparable criteria, thereby aligning with the line of case law, including the Deliveroo ruling. In practice, an hourly rate below €38 may therefore serve as a clear risk indicator during tax audits.
If a working relationship is classified as an employment contract under civil law, the Tax Authority will generally follow this classification, which may result in additional assessments of payroll taxes and social security contributions. For clients, this means that the legal presumption increases not only employment law risks but also tax risks, particularly in cases involving lower hourly rates.
What does this mean for your organization?
For clients, this development raises some clear points to consider:
- Reconsidering Contracts and Hourly Rates: There is an increased risk, particularly for rates below €38 (excluding VAT), as this opens the door to a direct invocation of the legal presumption.
- Critically Assessing Employment Relationships: Not only the price, but also other aspects—such as the actual performance of the work—remain important. The principles set forth in the law and case law (employment, wages, authority) continue to apply in full.
- Properly Document the Burden of Proof: In the event of a dispute, the client must be able to demonstrate that no employment relationship exists.
For self-employed professionals and other contractors, the law provides a stronger legal position, particularly at the lower end of the market.
In conclusion
With this legislation, the government is taking a clear step toward greater protection for workers and a sharper distinction between self-employment and salaried employment. For many organizations, this is the perfect time to critically reassess their employment relationships and hiring policies.
Do you have questions about how this law will affect your organization? We’d be happy to help you figure it out. Please feel free to contact your account manager or call our general phone number at 040 – 2 504 504.