The VBAR bill: what it entailed and why the direction has changed

The VBAR bill (Clarification of Employment Relations Assessment and Presumption of Employment) long played a central role in the debate surrounding self-employment legislation in the Netherlands. With the formation of the new cabinet (sworn in February 2026), the direction has changed decisively: the VBAR will not be taken forward and is being replaced by a new legal framework, the Self-Employed Act (Zelfstandigenwet). In this article, we explain what the VBAR entailed, why it was abandoned, what is taking its place, and what this means for clients working with self-employed professionals.

What was the VBAR bill?

The VBAR bill was designed to provide greater clarity on the assessment of employment relationships, with an emphasis on establishing employee status. To achieve this, it introduced the so-called WZOP test, built around three equally weighted criteria:

• Employee criteria: factors indicating an employment relationship, such as substantive direction of work and integration into the organisation.
• Self-employment criteria: elements demonstrating that someone works independently, such as bearing financial risk.
• Entrepreneurship criteria: external indicators of entrepreneurship, such as working for multiple clients or investing in one's own business.

The bill also introduced a legal presumption of employment at a low hourly rate. Workers operating below a certain rate threshold who invoked employee status would gain a stronger position in court, with the burden of proof shifting to the client to demonstrate that genuine self-employment was in place.

Why is the VBAR not being taken forward?

The VBAR bill faced significant criticism from both the market and the political arena. The Council of State concluded that it added little to existing rules and provided minimal additional clarity. Political support was also limited: several parties, including the VVD, put forward alternatives and argued that the VBAR left insufficient room for independent entrepreneurship.

With the formation of the new Jetten cabinet (D66, VVD and CDA, sworn in February 2026), a definitive choice has been made for a different approach. The assessment framework from the VBAR will not be continued and will instead be replaced by the Self-Employed Act.

What is taking its place: the Self-Employed Act

The Self-Employed Act represents a meaningful shift in approach. Where the VBAR primarily focused on establishing employee status, the Self-Employed Act places the entrepreneur at the centre. The starting question becomes: does someone genuinely operate as a self-employed professional in the economic market? This includes working for multiple clients, setting one's own rates, and bearing financial risk.

The new cabinet's tone is explicitly positive about self-employment. Independent working is not being discouraged — clearer ground rules are being introduced.

One important note: the Self-Employed Act has not yet been adopted and must still pass through both chambers of Parliament. Until then, the current legal framework remains in force: the DBA Act and existing case law, including the holistic assessment based on the nine Deliveroo criteria. 

Read more about the Self-Employed Act and what it means for clients in our dedicated article.

What does this mean in practice for clients?

As long as the Self-Employed Act has not been adopted, nothing changes in the way of working together. The current assessment framework remains in force. The Dutch Tax Authority has been actively enforcing against false self-employment since January 2025, applying a risk-based approach and soft landing that continues into 2026.

In practice, this means:

• There is no automatic reclassification of self-employed professionals. A legal presumption of employment — still included in the plans for the Self-Employed Act — can only be invoked by the worker themselves through a court procedure.
• The holistic assessment based on the nine Deliveroo criteria remains the decisive framework. No single criterion is conclusive — it is always the full picture that matters.
• Clients who work carefully in accordance with existing guidelines and can demonstrate this face no increased risk.

Why clients can continue using Temper with confidence

Legal clarity: the court ruled in the Temper case that Freeflexers working through the platform operate as self-employed professionals. This provides legal certainty about the current way of working.

A conscious choice by self-employed professionals: research among Freeflexers shows that they actively choose this way of working — as a supplementary income alongside studies, parenthood, or another job. More than 85% choose flexibility and autonomy, and over 90% work for multiple clients per year.

The legal presumption in practice: in ten years of Temper's existence, not a single Freeflexer has ever claimed to have worked unwillingly within a self-employment arrangement. The legal presumption can only be invoked by workers themselves — and there is no reason to expect this to change.

Dependency is negligible: the vast majority of Freeflexers are not dependent on a single client or on freelance income as their primary source of earnings. This aligns with the legislator's requirements and underlines their independent position.

Employment is not an attractive alternative: 86% of supplementary earners who were offered an employment contract declined. This confirms that this group chooses self-employment out of conviction, not necessity.

Temper continues to monitor developments closely, maintains an active dialogue with policymakers and regulators, and ensures that clients can continue using the platform safely and responsibly. Should the Self-Employed Act be adopted, we will keep you informed in good time of any implications and offer support where adjustments are needed.

Summary

• The VBAR will not be taken forward: the new cabinet has chosen the Self-Employed Act as its replacement.
• The Self-Employed Act is not yet in force: until it is, the current legal framework — the DBA Act and Deliveroo case law — continues to apply.
• Nothing changes for clients right now: those who work carefully and document this are well positioned.
• The court confirms the self-employed status of Freeflexers: the current way of working via Temper stands on solid legal ground.
• Freeflexers consciously choose this way of working: flexibility and autonomy are central.
• Temper remains your trusted partner: we will keep you informed of all developments.

Do you have questions or would you like to know more? Feel free to get in touch with our team. We’re here to help.

‍