New law to provide clarity on when a worker qualifies as a freelancer

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Thierry Aartsen
Ministry of Social Affairs and Employment
bogus self-employment
false safe-employment
freelancer
self-employed
independent contractor

New law to provide clarity on when a worker qualifies as a freelancer
Thursday, 1 October 2026 – 10:30

After years of debate about fake self-employment, Minister Thierry Aartsen of Employment is working on a new law to resolve the question of when someone qualifies as a freelancer and when they do not. The Minister hopes to provide clarity for freelancers and the companies that hire them, NOS reported

Since the start of this year, the Tax Authority has been more strictly enforcing the rulesagainst false self-employment – hiring someone as a freelancer for work that should be done by an employee on the payroll, with the associated benefits. Because of confusion about what exactly this means, some companies have stopped hiring freelancers altogether

The new law sets out criteria that provide guidance for both freelancers and their clients, Aaartsen said. “The criteria we are setting are not unreasonable,” the Minister said. “If you meet them, you can be certain that you need not fear back-tax assessments.”

Under the new law, a worker qualifies as a freelancer, self-employed entrepreneur, or independent contractor if they work independently of others, bear entrepreneurial risks, and have the freedom to organize their own work

In practical terms, this means that freelancers must be registered with the Chamber of Commerce and hold a VAT number and a business bank account. They must also issue invoices and make business-related payments. Over a two-year period, freelancers must have at least three different clients or customers and actively seek out new ones

The new law also sets criteria for the work itself. A freelancer must be able to determine where, when, and how they carry out their assignment, unless the work can truly only be performed at a specific location, such as a construction site, or at a specific time, such as repairs outside office hours

Freelancers must also make provisions that employees on the payroll don’t need, including insurance against illness and incapacity for work, pension arrangements, and coverage for other business risks. The law will set a minimum amount for this, but what that will be is not yet clear. “We want to discuss the minimum amount a self-employed professional must spend on these provisions with entrepreneurs,” Aartsen said. “It shouldn’t be an excessive amount, but it mustn’t become a token gesture either.”

The law is up for public consultation until October 29, after which parliament and the Senate will debate it. The earliest possible implementation date is January 1, 2028

Source: nltimes.nl