{"id":31567,"date":"2026-10-14T16:03:00","date_gmt":"2026-10-14T16:03:00","guid":{"rendered":"https:\/\/thelegalcompany.nl\/?p=31567"},"modified":"2026-10-19T12:32:33","modified_gmt":"2026-10-19T12:32:33","slug":"self-employed-persons-act-what-it-means-for-clients","status":"publish","type":"post","link":"https:\/\/thelegalcompany.nl\/en\/self-employed-persons-act-what-it-means-for-clients\/","title":{"rendered":"The Self-Employed Persons Act is coming: what does it mean for clients?"},"content":{"rendered":"<p>If it is up to Minister Aartsen, the Self-Employed Persons Act (Zelfstandigenwet) will give clients more clarity about hiring freelancers (zzp&#8217;ers). Until then, however, the current legal framework remains in force. And from 2027, enforcement will be tightened further. What do you, as a client, need to know and do now?<\/p>\n<p>With the new Self-Employed Persons Act, the Dutch government wants to create more clarity about when someone is genuinely working as a self-employed person and when there is an employment contract. The bill should give clients more certainty when hiring freelancers, while at the same time combating false self-employment.<\/p>\n<h4><strong>Why is there going to be a Self-Employed Persons Act?<\/strong><\/h4>\n<p>The classification of working relationships has occupied clients and self-employed professionals for years. Existing legislation and case law do not always provide the clarity that practice requires. As a result, some organisations have become more reluctant to hire self-employed professionals, even when they genuinely work as entrepreneurs.<\/p>\n<p>According to Minister Aartsen, the Self-Employed Persons Act aims to change this. The bill introduces concrete criteria that clients and self-employed professionals can use to assess in advance whether a collaboration fits within the legal framework for self-employment. Anyone who meets all the criteria, and also works accordingly in practice, can make use of a so-called &#8220;safe harbour&#8221;. It is then clear in advance that work can be done with and as a self-employed professional, without the risk of additional tax assessments or fines for false self-employment.<\/p>\n<h4><strong>How does the Self-Employed Persons Act work?<\/strong><\/h4>\n<p>The bill consists of two tests: the self-employment test and the working relationship test. Both tests must be passed in order to make use of the safe harbour.<\/p>\n<p>The self-employment test assesses whether someone genuinely behaves as a self-employed entrepreneur. This includes looking at the business basis of the enterprise, the number of clients and the provisions the self-employed professional has made for entrepreneurial risks, such as incapacity for work and pension.<\/p>\n<p>The working relationship test focuses on the specific assignment. It assesses whether the self-employed professional has sufficient freedom to organise the work themselves, to determine how and when the work is carried out, and to work at their own expense and risk. The intention of the parties to work together outside an employment contract also plays a role.<\/p>\n<p>If both parties meet all the criteria and the actual performance of the work corresponds with them, the intended safe harbour applies. This explicitly concerns all criteria: failing to meet even one criterion means that this certainty cannot be relied upon. Incidentally, that does not automatically mean that there is an employment contract. In that case, the working relationship must be assessed on the basis of the regular legal framework.<\/p>\n<h4><strong>Self-Employed Persons Act: codification of existing case law<\/strong><\/h4>\n<p>Although the Self-Employed Persons Act will enter into force on 1 January 2028 at the earliest, it is unwise to wait until then. The Dutch Tax Administration has been enforcing the rules on false self-employment again since 1 January 2025. In 2026, a partial soft landing still applies, under which default penalties are in principle not imposed, but penalties for gross negligence or intent and additional tax assessments are possible.<\/p>\n<h4><strong>As of 1 January 2027, this remaining relaxation will also end.<\/strong><\/h4>\n<p>The Tax Administration will then also be able to impose default penalties. In addition, correction obligations and additional payroll tax assessments may follow if it later turns out that there was in fact an employment relationship. Finally, the company visit will make way for a tax audit. In other words: in 2027, clients will no longer get away with just a slap on the wrist.<\/p>\n<p>For clients, this means that they not only need to take the future Self-Employed Persons Act into account, but above all must ensure now that their existing collaborations are legally sound. After all, a contract for services offers no protection if the actual performance of the work points to an employment contract. On the other hand, it is also important not to throw the baby out with the bathwater. Under the current legal framework, it is still possible to work with freelancers, provided the arrangements and agreements are set up correctly.<\/p>\n<h4><strong>Self-Employed Persons Act open for online consultation<\/strong><\/h4>\n<p>The draft bill was published for online consultation on 1 October 2026. Responses can be submitted up to and including 29 October 2026. This will be followed by, among other things, further elaboration, advice and parliamentary debate. The intended date of entry into force is 1 January 2028, at the earliest.<\/p>\n<h4><strong>What can you do now as a client?<\/strong><\/h4>\n<p>Do not wait until the Self-Employed Persons Act enters into force. Map out your current freelance contracts and collaborations and assess whether the chosen form of contract matches day-to-day practice. In doing so, look not only at the agreement, but also at the degree of independence, the management, the freedom in performing the work and the allocation of financial risks.<\/p>\n<p>Are you unsure whether your organisation works with freelancers in a legally sound manner? The Legal Company helps you assess existing working relationships, identify risks and adjust agreements and working arrangements where necessary. This allows you to take measures in good time and prevents you from only taking action once the Tax Administration starts asking questions. Feel free to contact us at <a href=\"mailto:info@thelegalcompany.nl\">info@thelegalcompany.nl<\/a> or 020-3450152.<\/p>\n<p><em><strong>Blog by corporate lawyer Niels Terlouw LL.M.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If it is up to Minister Aartsen, the Self-Employed Persons Act (Zelfstandigenwet) will give clients more clarity about hiring freelancers (zzp&#8217;ers). Until then, however, the current legal framework remains in force. And from 2027, enforcement will be tightened further. What do you, as a client, need to know and do now? With the new Self-Employed [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":31528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"page_builder":"","iawp_total_views":1,"footnotes":"","_et_pb_custom_css":""},"categories":[209],"tags":[],"class_list":["post-31567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-law"],"acf":[],"_et_pb_custom_css":"","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Self-Employed Persons Act is coming: what does it mean for clients? - The Legal Company<\/title>\n<meta name=\"description\" content=\"De Zelfstandigenwet komt eraan, maar schijnzelfstandigheid wordt al strenger gehandhaafd. 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