What does the Dutch Self-Employment Act change for hiring freelancers?

On 1 October 2026, the Dutch Minister for Work and Participation opened a public consultation on the Zelfstandigenwet, the Self-Employment Act. It adds two paragraphs to article 610 of Book 7 of the Dutch Civil Code, the article that defines an employment contract. The new text works the other way round: it states when there is in any case no relationship of authority, so the work can be done as a self-employed person.

The first test looks at the freelancer as a business. They must have worked for at least three different clients over the previous and the current calendar year combined. They must spend a minimum amount each year on cover for business risks, such as disability insurance, a pension or liability insurance. And the basics must be in place: registration with the Dutch Chamber of Commerce (KVK), a VAT number, a business bank account, their own invoices and payment terms for clients.

The second test looks at the assignment. Both sides intend to work outside an employment contract. The freelancer decides how the work is done; the client may say what needs to be delivered, not how. The freelancer chooses their own hours and place of work, unless the work can only happen at one location or at set times. And they work at their own expense and risk, with the chance of profit and the risk of loss.

According to the draft explanatory memorandum, the client and the freelancer assess the relationship together first. The client cannot see the first test from the outside, because the number of clients and the insurance policies sit in the freelancer's own records. The government expects clients to ask for written evidence and says it is in their interest to do so. Keep that evidence in your contractor records.

The government is also working on a voluntary statement that a third party, such as the freelancer's accountant or tax adviser, could issue. It would cover only the first test and have no legal status. The second test stays with you, because you shape how the assignment runs in practice.

On long assignments, check from time to time whether both tests are still met. An interim recruiter who spends a year in your office, works your hours and follows your process is unlikely to pass the second test, however tidy their paperwork. If you are weighing up forms of outside help for hiring, compare RPO with an interim recruiter or RPO with secondment.

Nothing changes yet. The intended start date is 1 January 2028, provided it can be implemented. Until then, a Dutch working relationship is judged on all the circumstances together, and the Dutch Tax Administration has been enforcing on this again since 1 January 2025. One change comes sooner: from 31 December 2026, a worker paid below a set hourly rate can claim an employment contract, and the client must then prove there is none. The government says the new criteria can be used for that too.

So look at how you hire freelancers now. Which roles do you fill with them, how long do the assignments run, and who decides how the work is done? Put those questions into your process from intake to hire, as in recruitment operations. And if you hire someone straight from a competitor, check for a non-compete clause as well.

When will the Self-Employment Act take effect?

The government is aiming for 1 January 2028, if implementation allows. After the consultation come the advice of the Council of State and the debates in both chambers of the Dutch parliament. The draft has no transitional rules, so once the act applies it covers assignments that are already running. Until then, the current rules apply.

Is a freelancer who fails a test automatically an employee?

No. If an assignment fails one or both tests, there is simply no certainty under the new act. The relationship is then judged as it is today, on all the circumstances of the case. That can lead to an employment contract, but it can also confirm that the person is self-employed. The act describes the safe harbour, not the border.

Can freelancers based outside the Netherlands pass the tests?

Yes, according to the draft explanatory memorandum, the tests were written with them in mind. Clients outside the Netherlands count towards the three clients, foreign insurance and pension provisions can count towards the minimum amount, and the basic requirements will be set out in later regulations so that foreign freelancers can meet them. The government wants to avoid making the Dutch market less attractive to them.

Does an assignment through an agency count as a separate client?

It depends on the set-up. If a platform or agency only matches supply and demand and the freelancer signs with the end client, each end client counts. If the freelancer works for the agency at the agency's clients, only the agency counts, however many clients there are. The ministry asks a specific consultation question about this point. A temp worker is a different case: they are employed by the staffing agency, as explained in RPO and a staffing agency.

SocialFind wrote this article based on the Dutch government's news release of 1 October 2026, the consultation page and the draft bill and explanatory memorandum of the Zelfstandigenwet, checked on 8 October 2026. It is not legal advice, and the proposal may still change after the consultation. If you want articles like this in your inbox, sign up for our newsletter.