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The new cabinet has presented its coalition agreement, which also outlines how organizations should collaborate with self-employed professionals. The tone of the agreement is positive about working with independent contractors. It acknowledges that they represent a growing segment of the workforce and that this aligns with a modern labor market, where the desire for autonomy continues to increase. The new cabinet aims to provide this large group with greater clarity by introducing clear frameworks for assessing independent entrepreneurship.
For now, the coalition agreement consists solely of policy plans. These still need to be translated into legislation and approved by both chambers of Parliament. Until then, the current assessment framework for false self-employment remains in effect.
Many organizations are wondering what these plans will mean for their collaboration with independent contractors in 2026.
In this article, we outline the current situation: what rules apply today, the potential direction of new legislation, and what this means for you if you work with self-employed professionals.
Working with independent contractors in 2026: What is on the table?
The cabinet has announced its intention to replace the assessment framework from the VBAR Act with a new legal framework: the Self-Employed Act (Zelfstandigenwet).
The Self-Employed Act marks a shift in approach. Instead of focusing primarily on the working relationship, the new law places the independent contractor at the center. The starting point becomes whether someone operates as an independent entrepreneur in the economic market – how they function in practice – rather than solely identifying characteristics of an employment contract.
Legal presumption of employment at a lower hourly rate
One proposed addition to the Self-Employed Act is the legal presumption of employment at a low hourly rate. In practice, this would mean that independent contractors below a certain hourly rate threshold could more easily demonstrate in court that they are effectively working as employees.
However, it remains highly uncertain whether this proposal will be adopted. There has been significant market debate and criticism, particularly because a fixed hourly rate does not sufficiently account for sectoral differences and therefore may not accurately reflect real-world practice.
The Self-Employed Act has not yet been adopted and must still pass both the House of Representatives and the Senate. Until then, existing legislation and case law – including the holistic assessment based on the nine Deliveroo criteria – remain leading in determining employment relationships.
Finally, the “soft landing” approach to enforcement against false self-employment will also remain the guiding principle in 2026. The Dutch Tax Administration continues to focus primarily on guidance and correction.
The overarching objective of the new policy is to provide clarity and protect both entrepreneurs and workers – not to discourage self-employment, but to ensure that every form of work comes with the appropriate rights and obligations.
Tax Administration Enforcement Framework 2026: What Applies?
Since January 1, 2025, the enforcement moratorium has been lifted. A transition period – the “soft landing” – is in place and will continue into 2026. This means the Dutch Tax Administration follows a risk-based enforcement strategy.
For organisations in 2026, this means:
Extension of the soft landing
No default fines will be issued in 2026 for unintentional errors. However, in cases of intentional false self-employment (intent or gross negligence), punitive fines may be imposed immediately.
Retroactive assessments from January 2025
Normally, the Tax Administration can correct and collect payroll taxes and social security contributions retroactively for up to five years if an employment relationship is incorrectly classified.
Under renewed enforcement, corrections and financial assessments will not go back further than January 1, 2025. This means no payroll taxes or contributions will be imposed retroactively for periods before that date.
There are two exceptions:
- In cases of deliberate wrongdoing
- If the Tax Administration had already issued a formal instruction before that date
In line with the soft landing approach, inspections begin with an exploratory company visit and discussion about the classification of working relationships, rather than an immediate audit or sanctions.
In practice, classification depends on all facts and circumstances considered together. There is no fixed formula. The holistic assessment and case law (including the Deliveroo ruling and the Uber case) remain leading, and no single criterion is decisive.
To support you in properly structuring employment relationships within your organization, we have developed practical templates in accordance with the Tax Administration’s guidelines. You can view them here.
From the VBAR proposal to the Self-Employed Act: what changes?
In the new plans, the cabinet departs from the original VBAR legislative proposal. The VBAR assessment framework will not continue and will instead be replaced by the Self-Employed Act.
The aim of this new direction is to create greater clarity. The key difference lies in the starting point: where the VBAR proposal primarily focused on identifying the existence of an employment relationship, the Self-Employed Act centers on entrepreneurship.
The emphasis shifts from determining employee status to explicitly assessing entrepreneurial status.
Proposed assessment methods
Entrepreneur Test – assesses whether someone genuinely operates as an independent entrepreneur:
- Is the contractor registered with the Chamber of Commerce?
- Does the contractor have a VAT number?
- Does the contractor behave as an entrepreneur? For example:
- Working with multiple clients
- Setting their own rates
- Bearing financial risks (e.g., unpaid invoices)
Working Relationship Test – assesses whether the relationship reflects independent characteristics:
- Is there freedom in execution and working hours?
- Is there an absence of hierarchical control?
- Do both parties intend not to enter into an employment relationship?
Important nuance: These tests are part of a proposal and still require parliamentary approval.
Thierry Aartsen, Minister for Employment and Participation, stated:
“Sometimes organizations have fixed working hours for practical reasons, such as opening hours or scheduled events. In such cases, it is logical that the self-employed person adheres to the schedule. The same applies to the work itself. In a pancake restaurant, you cannot suddenly start baking pizzas.”
Additionally, an instrument from the VBAR proposal will remain as part of the new zzp law: the legal presumption of employment at a low hourly rate.
Legal presumption at a lower hourly rate: what does it mean?
One of the most discussed elements of the proposed Self-Employed Act is the legal presumption of employment at a low hourly rate.
Below a legally established threshold – currently proposed at approximately €36 per hour (not yet final) – there would be a presumption of employment if the independent contractor invokes this in court. The burden of proof then shifts to the client to demonstrate that the individual operates as an independent contractor.
For organisations, this does not mean that an independent contractor automatically becomes an employee at a low rate. It simply provides the independent contractor, if they choose to initiate legal proceedings, with a stronger position to claim employee status and the associated rights.
There is substantial criticism of this proposal, particularly because a single rate does not reflect sectoral differences.
When would an independent contractor invoke this?
For example:
- In cases of forced false self-employment
- If an independent contractor becomes incapacitated for work without insurance and seeks to claim employee protections through the courts
This highlights the importance of ensuring that independent contractors you work with are properly insured for disability. Via Temper, all freelancers are collectively insured for professional liability, accidents, and sick leave.
If a case goes to court, the client should demonstrate genuine entrepreneurship if they disagree. In the case of Temper, many relevant entrepreneurial criteria are already embedded within the platform (e.g. free replacement, freedom in choosing working hours, no obligation of availability, ability to negotiate hourly rates, VAT registration and Chamber of Commerce registration, maximum hours per client and clear information provided to independent contractors.)
The legal presumption does not replace substantive assessment. Ultimately, what matters is how the collaboration works in practice and whether, based on all facts and circumstances, the relationship reflects entrepreneurship or employment.
It remains essential that clients understand the Deliveroo criteria and ensure compliance on the work floor.
Important: Support from opposition parties is required for this legislation. The VBAR proposal is still formally before Parliament, and the Self-Employed Act has not yet been submitted. The final trajectory remains uncertain.
Until new legislation is formally adopted and enters into force, the current legal framework – including the DBA Act and existing case law (nine Deliveroo criteria) – remains applicable.
Conclusion
The goal of the new government is not to discourage self-employment, but to prevent situations where individuals are treated as independent contractors while effectively operating in a dependent position.
The proposal for the Self-Employed Act – replacing the VBAR proposal – offers more room to demonstrate entrepreneurship, rather than searching for reasons to classify someone as an employee. This is a positive signal for clients and independent contractors who collaborate consciously and transparently.
At the same time, the legislation is still far from finalised. The coalition agreement proposals must still be elaborated and approved. Until then, the current legal framework remains in force.
This means employment relationships continue to be assessed based on all facts and circumstances, following the existing holistic assessment and case law.
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