When you work via Temper, you work as a self-employed professional — and we like to keep you informed of all relevant developments. You may have heard in the news or through a client that the Dutch Tax Authority has been actively enforcing against false self-employment since January 2025, and that the new cabinet has put forward plans for a Self-Employed Act (Zelfstandigenwet). This may raise questions: can I continue working as a self-employed professional? Can I keep working through platforms like Temper?
We are happy to explain, so you know where you stand and have nothing to worry about. The good news: working as a self-employed professional remains fully possible in 2026. Temper and its way of working are here to stay.
What’s happening around freelance professionals in 2026?
Since 1 January 2025, the Dutch Tax Authority has been actively enforcing against false self-employment, applying a risk-based approach and soft landing that continues into 2026. False self-employment refers to a situation in which someone works as a self-employed professional on paper, while in reality they should have been engaged as an employee.
In addition, the new cabinet (sworn in February 2026) has put forward plans for a Self-Employed Act (Zelfstandigenwet) to replace the current assessment framework. The cabinet's tone is positive: self-employment is not being discouraged, but clearer frameworks are being introduced. However, this legislation has not yet been adopted and must still pass through both chambers of Parliament. Until then, existing legislation and case law — the holistic assessment based on the nine Deliveroo criteria — remain the decisive framework.
The Tax Authority's enforcement strategy has a number of characteristics that are also relevant to you:
- The Tax Authority may carry out inspections at clients, asking them to actively reflect on their use of self-employed professionals. Clients can document this in their policies and working practices. We support clients with practical templates.
- The focus is on preventing malpractice and addressing clear cases of false self-employment, such as forced self-employment or underpayment. Neither of these applies to professionals working through Temper.
Learn more about the Tax Authority’s risk-based enforcement strategy here.
Why FreeFlexing is here to stay
You might wonder: will this affect how I work? Good news: FreeFlexing through Temper will continue as usual. The Temper platform is designed to enable you to operate as a true independent contractor.
The Tax Authority uses nine criteria to determine whether someone is genuinely self-employed. These criteria are always assessed as a whole and per individual situation. You can find these criteria in this article.
As an independent contractor, it’s important to be mindful of these criteria. Some of them include:
- Freelancers take on only short-term assignments.
- Freelancers work for multiple clients.
- Freelancers decide whether or not to accept an assignment.
- Freelancers negotiate their hourly rate.
- Freelancers can freely find a substitute to replace themselves.
- Freelancers bear commercial risks, send invoices, and face the risk of unpaid invoices.
As you can see, many of these conditions are facilitated when working through Temper.
Tips to demonstrate your independence
You can continue working as an independent contractor in 2026, but it’s essential to showcase your entrepreneurship in all aspects of your work. A combination of clear agreements, putting independence in practice, and proper administration is key. By being well-prepared, you can confidently move forward.
For example, ensure you’re registered with the Chamber of Commerce (KVK), maintain a personal website or portfolio, and work for multiple clients. Additionally, invest in your own materials, such as workwear or chef’s knives, and bring them to your shifts.
Independence through Temper
The way Temper’s platform operates also supports your entrepreneurship. You can choose your own assignments, negotiate your hourly rate, and even arrange for a substitute either through or outside the platform. These features enable you to work independently through Temper.
The changes regarding false self-employment may sound daunting, but they’re intended to provide more clarity and security for both you and your clients. Keep working the way you want. FreeFlexing is here to stay! 💚
