Bogus volunteers exist too! Hiring volunteers can also go wrong under employment law: non-profit organisations take note!

Corporate Law

1 July 2026

Bogus volunteers exist too! Hiring volunteers can also go wrong under employment law: non-profit organisations take note!

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?

Many non-profit organisations rely heavily on volunteers: sports federations, associations, foundations and other civil-society organisations can barely function without that input. Precisely for that reason, it is tempting to think that the legal qualification of such collaborations is less likely to cause problems than with commercial employers. A recent ruling by the Amsterdam Court of Appeal (ECLI:NL:GHAMS:2026:1246) shows, however, that this can be a misconception.

What happened?

The referee had been active for the KNLTB (the Dutch tennis federation) for years and had signed a written “Volunteer Agreement for Officiating” in 2017. This stated, among other things, that he was a volunteer, had no claim to remuneration for the work, and was only entitled to a day allowance and expense allowance. When the KNLTB terminated the relationship, the referee argued that in reality there was an employment contract, and that the termination was therefore not valid.

The Court of Appeal first examined the statutory presumption of an employment contract within the meaning of article 7:610a of the Dutch Civil Code, and established that the referee had, in certain periods, structurally performed work for remuneration. That therefore gave rise to a presumption of employment. However, that was not decisive. The Court of Appeal also applied the holistic test — the standard set out in the well-known Deliveroo ruling.

On paper there were various indications pointing towards an employment contract, for example because the referees operated within the KNLTB’s organisation and were embedded in the officiating practice by regulation. Nevertheless, one element proved decisive: the referee had a great deal of freedom to decide for himself whether he wanted to be available. He could also change or withdraw his availability, and the KNLTB could not force him to perform work. According to the Court of Appeal, that is fundamentally incompatible with an employment contract, in which the employee specifically commits to performing work in the service of the employer. The limited remuneration also played a role: the day allowance was considered more fitting for volunteer work than for wages from employment. The referee therefore lost his claim for restoration of the employment contract.

What does this ruling mean for your non-profit organisation?

For non-profit organisations, this ruling is relevant because it shows that non-profit status offers no protection against employment-law discussions. If the volunteer relationship takes on features of structural deployment, personal obligation, direction and a fixed allowance, a discussion can still arise about the qualification of the relationship.

What matters above all is that it is not only the text of the agreement that is examined, but the actual performance. A volunteer label does not help if the day-to-day practice looks more like employment. Anyone who works with volunteers would therefore do well to periodically review the agreements, the remuneration structure and the degree of freedom. Make sure volunteers actually remain free in their deployment, that allowances are limited and appropriate, and that the organisation does not exercise so much control that the relationship effectively becomes an employment relationship. This is essential precisely for non-profits, because their dependence on regular staff is often great, and the line between volunteer work and employment can therefore quickly become blurred.

Need support?

The corporate lawyers of The Legal Company regularly advise and support non-profit organisations on the legal structuring of volunteer relationships, employment relationships, and the line between them. Should you need support with this, please feel free to contact us via info@thelegalcompany.nl or 020-3450152.

Blog by our corporate law expert Niels Terlouw LL.M.

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.