Position of self-employed persons to be clearer

What changes?

Do you work as a self-employed professional (zzp’er) or do you contract self-employed professionals? The rules for working with employees and self-employed professionals will become more clear. In future you will know sooner whether a self-employed person is allowed to do a job or if an employee should do it. This is stated in the Assessment of Employment Relationships and Legal Presumption (Clarification) bill (Verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden, VBAR). It is a measure to ensure that people work under the appropriate type of contract.

The proposal clarifies the most distinctive legal requirement of ‘working in the service of’ (authority) from Article 7:610 of the Civil Code. Currently sometimes (forced) false self-employment, or unfair competition on employment conditions can occur because the law is not always clear.

Self-employed professionals will also get support in claiming an employment contract, if they want to.

No fines in 2025 when enforcing false self-employment

From 1 January 2025 the Netherlands Tax Administration will resume full enforcement for organisations that work with people who by law should be in salaried employment. However, no fines will be imposed for the calendar year 2025. This applies to both fines for neglect and fines for offence.

For whom?

• entrepreneurs who hire self-employed professionals
• self-employed professionals

When?

It is not yet known when this change in law will enter into effect.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).