The government aims to provide greater certainty and clarity for self-employed professionals and their clients. To that end, on 1 October 2026, it submitted the draft Self-Employment Act (Zelfstandigenwet) for public consultation. The proposed Act seeks to answer a fundamental question: when can businesses engage self-employed professionals, and when can individuals work as self-employed professionals, with certainty that the relationship does not constitute employment? By establishing clear rules in advance, the government aims to create a safe harbour for those who meet and comply with these requirements. What exactly does the proposed Self-Employment Act entail, and what does it mean for businesses engaging self-employed professionals?
The central feature of the proposal is the creation of a so-called safe harbour. If the individual performing the work and the working relationship satisfy all the statutory requirements, it is established that the criterion of authority is not met and that the relationship therefore does not constitute an employment contract. To achieve this, the draft legislation introduces two tests: the self-employment test and the working relationship test. We explain both tests in more detail below.
The self-employment test focuses on the individual’s position as an entrepreneur. The working relationship test concerns how the specific assignment is carried out. The safe harbour is available only if all the criteria under both tests are satisfied.
The actual performance of the work remains decisive. The safe harbour therefore applies only for as long as the assignment is carried out in practice in accordance with the criteria. The criteria are not weighed against one another. If even one criterion is not met, the Self-Employment Act does not provide certainty.
This does not mean that the individual automatically qualifies as an employee. In that case, the existing rules under Article 7:610 of the Dutch Civil Code and the associated case law (including the Deliveroo factors) must be used to assess whether an employment contract exists. An individual may therefore still work as a self-employed professional outside the safe harbour.
The self-employment test consists of three criteria, all of which the individual must satisfy.
1. Multiple clients: During the current and previous calendar years combined, the individual must have had at least three different clients. These must be substantive assignments. According to the explanatory notes to the draft legislation, taking on two minor assignments solely to meet the criterion formally will not be sufficient. In principle, an intermediary counts as a single client where the individual works for various customers or clients through that intermediary.
2. Minimum expenditure on risk-mitigation provisions: The individual must spend a minimum amount on provisions designed to protect against entrepreneurial risks. These may include:
The individual may decide how to allocate the amount across these provisions. The minimum amount has not yet been determined and will be established at a later stage by order in council (algemene maatregel van bestuur).
3. Basic requirements for self-employment: The individual must meet the basic characteristics of self-employed entrepreneurship:
These requirements will also be elaborated in secondary legislation.
The working relationship test sets out four criteria relating to the specific collaboration.
Intention of the parties: Both parties must intend to work together outside an employment relationship. This intention must be evident not only from the contract but also from the way the assignment is carried out in practice.
Freedom in performing the work: The individual must be free to determine how the work is performed. The client may specify the desired result but may not dictate how the individual must achieve it. Reasonable instructions consistent with a contract for services remain permissible.
Working hours and location: The individual must be free to determine their working hours and place of work. An exception may apply where the nature of the assignment requires otherwise. For example, the individual may need to work at a construction site or attend an event at a specific time because the result can only be achieved at that location or at that time.
Working at one’s own expense and risk: The individual must work at their own expense and risk. This requires an assignment under which the individual can achieve an economic benefit by working more efficiently and bears genuine financial risks. An assignment consisting solely of performing work for a fixed number of hours at an hourly rate is therefore unlikely to satisfy this criterion. Liability for damage, additional work or defective performance may also be relevant.
Clients wishing to rely on the safe harbour must assess in good time whether both the individual and the working relationship satisfy the two tests. This assessment does not end when the assignment begins. If the individual’s position or the way the assignment is carried out changes, it must be reassessed whether the safe harbour continues to apply.
The self-employment test assessment may be supported by a self-employment declaration (zzp-verklaring), in which the individual declares that they meet the criteria of the self-employment test.
The draft legislation is open for public consultation until 29 October 2026. The aim is for the draft legislation to be considered by both Houses of Parliament in 2027. The proposed date for its entry into force is 1 January 2028.
Do you have questions about the Self-Employment Act? We would be happy to discuss them with you. Please contact Sietske Bos or Liban Hadi, both Attorneys at Law specialising in employment law and flexible working arrangements.
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