Netherlands Unveils New Law to Clarify Rules for Freelancers

2026-10-01 digital

The Hague, Thursday 1 October 2026
The Dutch government has launched a consultation for the Zelfstandigenwet, establishing a ‘safe harbour’ for genuine freelancers with strict criteria, including a minimum of three clients over two years.

Two Mandatory Tests for the ‘Safe Harbour’

On 1 October 2026, the Dutch government launched the second public internet consultation for the draft Self-Employed Persons Act (Zelfstandigenwet) [5]. Aimed at resolving more than twenty years of political debate and uncertainty regarding freelance work [1][6], the bill seeks to establish a ‘safe harbour’ (veilige haven) for legitimate self-employed professionals (ZZP’ers) and their clients [1][6]. Minister of Work and Participation, Thierry Aartsen, emphasised that the new law aims to eliminate unnecessary client hesitancy and restore peace of mind across a market of over one million freelancers [1][2]. The public has until 29 October 2026 to submit feedback via the online consultation portal [1][4].

The Self-Employment Test

To qualify for the legal protections of the ‘safe harbour’, independent contractors must satisfy two distinct assessments: the self-employment test (zelfstandigentoets) and the work relationship test (werkrelatietoets) [1][6]. Under the self-employment test, a freelancer must maintain standard business infrastructure, which includes registration with the Chamber of Commerce (KvK), a valid VAT number, a separate business bank account, and independent invoicing [6]. Crucially, the test requires the contractor to have worked for at least three different clients during the current and preceding calendar year [2][6]. To prevent sham arrangements, intermediaries count as a single client, and secondary or tertiary clients must contribute a substantive portion of the freelancer’s revenue [6].

Strict Operational Autonomy and Risk Management

Beyond administrative infrastructure, the self-employment test introduces a mandatory minimum annual investment in risk provisions, such as disability insurance, pensions, or liability insurance, though the exact minimum threshold remains to be finalised [2][6]. Ministry of Social Affairs and Employment (SZW) research indicates that between 66% and 75% of current Dutch freelancers already meet or can easily adjust to these new criteria [6]. Those who fail to meet the standards will not be penalised retroactively but must either adapt their operations to comply or transition into regular employment [2][6].

The Work Relationship Test

The second assessment, the work relationship test, evaluates whether the freelancer operates with genuine autonomy during a specific assignment [1][6]. This test requires that the client only specifies the desired result (‘what’) rather than dictating the execution methods (‘how’) [5]. Furthermore, the freelancer must generally retain control over their working hours and location, and operate entirely at their own financial risk and responsibility [5][6]. The draft legislation applies universally to all freelance structures, making no distinction between sole traders (IB-entrepreneurs) and those operating via a private limited company (BV) [6].

Market Impact and the Path to 2028

The rigid nature of these rules has already sparked concerns in highly regulated, hands-on sectors [8]. For example, the Ministry of Social Affairs and Employment has acknowledged that it is highly unlikely that self-employed nurses and healthcare workers will meet the work relationship criteria [8]. Because healthcare is bound by strict protocols, guidelines, and localised shifts, freelancers in this sector struggle to demonstrate the level of operational deviation from regular staff required by the new law [8]. Conversely, specialists providing short-term, one-off services where an employment relationship is clearly not at stake are excluded from needing the safe harbour provisions altogether [6].

Timeline and Next Steps

Looking ahead, the legislative journey for the Zelfstandigenwet is extensive [5][6]. Following the close of the internet consultation on 29 October 2026, the Ministry aims to finalise outstanding details, such as the minimum insurance threshold, before sending the bill to the Raad van State in late 2026 or early 2027 [2][5]. Parliamentary debates in both the Tweede and Eerste Kamer are scheduled for 2027, with the final law slated to enter into force no earlier than 1 January 2028 [5][6]. Until then, existing legal frameworks and the holistic criteria established by the landmark Deliveroo case will continue to govern freelance disputes [6][7].

Sources & Ecosystem Partners

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