This week, the Dutch Senate approved a bill introducing a statutory presumption of employment for workers earning a low hourly rate. What does this presumption entail, and what does it mean for organisations engaging self-employed workers?
Under the new legislation, a worker earning less than €38 per hour (reference date: 1 January 2026) will be presumed to be working under an employment contract. This hourly threshold will be adjusted twice a year, in line with changes to the statutory minimum wage.
The purpose of this measure is to provide better protection for low-paid self-employed workers, who are often in a vulnerable position, against false self-employment. The statutory presumption makes it easier for workers to assert their legal position.
If a worker relies on this presumption, the engaging party must demonstrate that no employment contract exists. In doing so, it must take into account, among other factors, the criteria established by the Dutch Supreme Court in the Deliveroo judgment. If it cannot successfully rebut the presumption, the worker may be entitled to employment rights such as continued payment during illness and protection against dismissal.
The statutory presumption applies not only to new working relationships but also to existing arrangements that are still ongoing when the legislation enters into force.
Importantly, the presumption applies only in the relationship between the worker and the engaging party. The Dutch Tax Administration cannot rely on this statutory presumption.
For organisations engaging self-employed workers, the main change concerns the burden of proof. Where the agreed hourly rate falls below the statutory threshold, workers will have a stronger legal basis for claiming employee status.
As a result, it becomes increasingly important to assess in advance whether a working relationship with a self-employed worker is legally sustainable.
This assessment should focus not only on the contractual arrangements agreed between the parties, but also on the way the relationship operates in practice. Organisations should identify any self-employed workers engaged at or below the statutory threshold and carefully evaluate whether the actual working relationship reflects genuine self-employment.
Where this is not the case, organisations may need to restructure the working relationship or consider offering employment instead. We are happy to help explore practical solutions that work for both the organisation and the worker.
The legislation is expected to enter into force no later than 31 December 2026.
Addressing false self-employment forms part of the Dutch Recovery and Resilience Plan. The Netherlands will receive funding from the European Commission once the objectives of this plan have been achieved. The amount involved is substantial and may reach up to €600 million.
To meet the relevant milestone under the Recovery and Resilience Plan, the legislation must be published in the Dutch Official Gazette no later than 31 August 2026 and enter into force by 31 December 2026.
The Dutch government has opted to proceed with the Self-Employed Persons Act (Zelfstandigenwet). As a result, the clarification element of the Bill on Clarification of Employment Relationship Assessment and Statutory Presumption has been removed.
The Self-Employed Persons Act must still be reviewed by the Council of State and approved by both the House of Representatives and the Senate. Consequently, this legislation is not expected to enter into force in the near future.
Do you have questions about engaging self-employed workers? Please contact Sietske Bos or Liban Hadi. Both are employment lawyers specialising in flexible work arrangements.
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