Legal presumption of employment from 31 December 2026

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Last updated: November 10th 2026

From 31 December 2026, the legal presumption of employment at a low hourly rate takes effect: a new rule that gives vulnerable workers extra protection. Good to know: you can simply continue working with self-employed professionals after that date.

The legal presumption only comes into play if a self-employed worker with a rate of €38 per hour or less (reference date: 1 January 2026) takes the matter to court themselves. They then no longer have to prove that an employment contract exists. As a client, you can show that the relationship is one of genuine self-employment. So it is not a minimum rate, and it does not make anyone an employee automatically.

In short

The legal presumption of employment applies from 31 December 2026, including to ongoing assignments.
A rate below the €38 threshold does not automatically make someone an employee. The actual working relationship remains decisive.
The legal presumption is intended to protect vulnerable groups, such as people in forced self-employment. Workers have to invoke it themselves.
As a client, you can rebut the presumption.
Hiring through Temper? Find out straight away what the legal presumption means for you.

Please note: this article is about the legal presumption based on hourly rate, not the legal presumption regarding working hours for on-call workers, which is a separate matter.

What is the legal presumption at a low hourly rate?

The legal presumption at a low hourly rate is set out in a new article of the Dutch Civil Code (Article 7:610aa). If someone works at a low hourly rate and takes the matter to court, they no longer have to prove that an employment contract exists. Instead, the client has to demonstrate that it does not.

The aim is to combat false self-employment and protect vulnerable groups.

The official name of the new law is the Act introducing a legal presumption of employment based on hourly rate (Wet invoering rechtsvermoeden van arbeidsovereenkomst op basis van uurtarief). You may also hear it referred to as the legal presumption act or the presumption of employee status.

The new law is separate from the Self-Employed Act (Zelfstandigenwet), which is not expected until later.

When does the legal presumption come into play?

Only when a worker takes the matter to court themselves and invokes it.

Starting legal proceedings is no small step. For self-employed professionals who have consciously chosen entrepreneurship, it is not an obvious step either: they work as freelancers precisely because of the freedom it gives them. If it does come to proceedings, you as a client will have the opportunity to show that the relationship is one of genuine self-employment.

Do you work with self-employed professionals who have freedom in how they carry out the work, work for multiple clients and set their own rates? Then you are in a strong position.

When does the legal presumption apply, and does it cover ongoing assignments?

The legal presumption applies from 31 December 2026. There are no transitional arrangements, so it also applies to existing assignments that continue beyond that date.

Is a self-employed worker already working for you at a rate below the threshold, and will that assignment continue into 2027?

Then they can invoke the legal presumption from 31 December 2026.

The legal presumption only applies to business clients, not to private individuals.

Which hourly rate applies to the legal presumption?

The threshold is a self-employed rate of €38 per hour, with 1 January 2026 as the reference date.

The final amount as of 31 December has yet to be announced. Due to indexation, it may turn out slightly higher.

After that, the threshold will move in line with the statutory minimum wage, with the amount rounded up to the nearest whole euro.

Don’t work with an hourly rate, but with a fixed price per assignment or piece rates? The legal presumption may still apply. In that case, the fee is converted into an hourly rate: the fee divided by the number of hours worked. It is up to the worker to substantiate those hours.

What the legal presumption is not

The legal presumption for self-employed workers only shifts the burden of proof in court.

Nothing else changes in how an employment relationship is assessed.

The legal presumption is:

not a minimum rate for self-employed workers
not an automatic reclassification as an employee
not a replacement for the substantive assessment of the employment relationship
not a ban on working with self-employed workers below a certain threshold

Equally important: being above the rate threshold does not automatically mean self-employment either. It is neither a hard lower limit nor a free pass above it. Here too, the actual working relationship remains decisive, and the court always looks at the full picture.

The legal presumption only plays a role in court proceedings between the worker and the client. The Dutch Tax and Customs Administration (Belastingdienst), the Employee Insurance Agency (UWV) and the Netherlands Labour Authority do not use it in their inspections.

So nothing changes in the enforcement of the DBA Act: the Belastingdienst continues to assess on the basis of work, pay and authority.

Only if a court rules in an individual case that an employment contract exists may the Belastingdienst draw the same conclusion.

What does the legal presumption mean for you as a client?

The legal presumption mainly calls for attention if you structurally work with low rates, with long-term and deeply embedded working relationships, or with self-employed workers who are effectively dependent on a single client.

So don’t just look at whether someone is above or below the threshold, but above all at whether the collaboration shows the characteristics of genuine self-employment in practice.

This means, among other things, following the criteria from the Deliveroo ruling:

the work is short-term and specialised in nature, not long-term and routine;
the self-employed person decides for themselves how and when the work is carried out;
the self-employed person is not structurally embedded in the organisation and works for multiple clients;
the self-employed person is free to arrange a replacement without requiring permission;
rates and terms are agreed through negotiation, not imposed via a fixed contract;
the self-employed person is paid on the basis of an invoice, not via a payslip;
the remuneration is demonstrably above the collective labour agreement (CAO) standard;
the self-employed person bears commercial risk and is only paid for services actually delivered;
the self-employed person is registered with the Chamber of Commerce (KvK) and has a VAT number.

Is there little room for negotiation, or little difference from engaging employees?

Then take a particularly critical look at how the collaboration is set up, both legally and operationally.

Minister Aartsen of Work and Participation was clear about this in the parliamentary debate of 15 April 2026: "So it is not a hard line, not a minimum rate, not a maximum rate. Even if you are below 38 euros, you can still perfectly well be self-employed, provided you meet the criteria of pay, work and authority, and the case law of Deliveroo and Uber."

What can you arrange before 31 December?

Map out now which self-employed workers you will be working with after 31 December at a rate at or below the threshold, and make sure you can show what demonstrates their self-employment.

This checklist will help you get started:

Draw up an overview of your assignments. Which self-employed workers will you still be working with after 31 December at €38 per hour or less, in ongoing or new assignments? Convert fixed prices and piece rates into an hourly rate.
Assess the practice, not just the contract. Go through the Deliveroo criteria above for each assignment. Also read our article on determining the right employment relationship with self-employed workers.
Record what demonstrates self-employment. Think of rate agreements, invoices, freedom in how the work is carried out, the option of being replaced and work for other clients.
Align within your organisation. Make sure agreements made at head office are also followed on the shop floor, for example by branch managers.
Choose the right form. Is the work not self-employed in practice? Then opt for a form of employment.

What does the legal presumption mean if you hire through Temper?

Even if you hire through Temper, you can continue working with self-employed professionals after 31 December 2026. The legal presumption was introduced to protect vulnerable groups, such as people in forced self-employment, and self-employed workers have to invoke it themselves.

Do you work with self-employed professionals who have consciously chosen entrepreneurship, work for multiple clients, make their own commercial decisions and have freedom in how they carry out their work, such as freelancers through Temper?

Then it is less likely that they will invoke this legal presumption. Freelancers on Temper decide for themselves where, when and at what rate they work: they negotiate their rates, are free to arrange a replacement and work for an average of 5.5 different clients.

Through Temper, you can engage people in two ways:

Freelance: you work directly with self-employed professionals via the platform. They set their own rates and choose which assignments they take on.
Temper Staff: employed staff via the platform. This form suits work that is not self-employed in practice, for example because it is long-term or deeply embedded in your organisation. Read more about Temper Staff.

Conclusion: look beyond the rate alone

Even with the legal presumption in place, you can simply continue working with self-employed professionals after 31 December 2026. The law is intended to protect workers in a vulnerable position, not to make it harder to work with people who have deliberately chosen to be entrepreneurs.

A low rate does not automatically mean employment, and a higher rate is no free pass. The real question remains whether the collaboration, viewed as a whole, is consistent with self-employment. If you set it up properly and can demonstrate it, you are in a strong position.

How Temper can help

Temper closely follows developments in legislation for self-employed workers and translates them into practical information for clients. Our documentation and templates are aligned with the current guidelines of the Dutch Tax and Customs Administration, so you can demonstrate that you work with self-employed professionals with due care.

Take a look at the templates and documentation, find out how Temper Staff works or get in touch with us about your specific situation.