Agreement reached on Platform Work/Self-Employed Contractors Directive

Employment Law

28 March 2024

Agreement reached on Platform Work/Self-Employed Contractors Directive

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

Last month, the EU Ministers of Employment and Social Affairs reached agreement on the Platform Work Directive.

This was shortly after the Dutch House of Representatives (Tweede Kamer) discussed the Dutch legislative proposal on self-employed contractors.

What stands out is that, just like in the Dutch legislative proposal on the Clarification of the Assessment of Employment Relationships and Legal Presumption Act (VBAR), the Platform Work Directive also includes a “legal presumption of an employment contract.” In the Dutch legislative proposal, that presumption is limited to a rate of €32.24 or less. There is therefore an upper limit to the legal presumption. For more information about the Dutch legislative proposal, see the Legal Alert of February 2024. There is no upper limit in the Directive.

1. Legal presumption of an employment contract with a platform in the European Directive

Article 5 of the Directive introduces a legal presumption that the contractual relationship between a digital labor platform and a person performing platform work through that platform is an employment relationship when there are “factual indications of control and direction, in accordance with national law, collective agreements or practices in the member states and taking into account the case law of the Court of Justice.” If the digital labor platform wants to rebut the legal presumption, it must prove that the contractual relationship in question is not an employment relationship.

Five indicators are mentioned that point to an employment contract:

1. The self-employed contractor can only receive a maximum amount for work performed;
2. There is supervision of performance, whether or not via an app or website;
3. There is control over the distribution and allocation of tasks;
4. There is control over working conditions and working hours;
5. There is a restriction of freedom and consequences for irregular/undesirable behavior

2. Algorithmic management with human oversight

In platform work, workers must be properly informed about the use of systems for automated monitoring or decision-making relating to, among other things, recruitment, working conditions and earnings. There will also be a ban on the use of systems for processing certain types of personal data of people performing platform work, such as biometric data or data about their emotional or psychological state (Articles 7-9). Dismissal or removal from the app can no longer be done automatically alone; some form of “personal contact” must also be involved. The Dutch legislative proposal does not specifically address how these algorithms work.

More information will follow on the implementation of the Directive. EU countries will have certain freedoms in implementing the directive, but the European and Dutch signal is clear: platform work with self-employed contractors is being restricted, both nationally and internationally.

Do you need help or advice on the above? Contact us directly by emailing info@thelegalcompany.nl or calling 020 345 0152.

Nothing is as changeable as legislation and regulation. Please note that our blogs may no longer align with current legislation and regulations and may therefore be outdated. If you have questions or a problem relating to this blog, or if you require legal assistance, please contact us.

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.