Self-Employment Act provides greater clarity for self-employed people

The Self-Employment Act, which is expected to come into force in January 2028, aims to provide greater clarity regarding the working relationship between self-employed people and clients. The Act seeks to combat bogus self-employment and to give self-employed people the recognition they deserve. This is achieved through two tests: the self-employment test and the working relationship test. Anyone who meets both tests and works in this way in practice will know in advance that they can work as a self-employed person. In the words of the Act, this is referred to as a ‘safe harbour’. Anyone who does not meet both tests must determine, on the basis of the current criteria, whether they are working as a self-employed person.

Self-Employment Test

The self-employment test focuses on the entrepreneur themselves and their entrepreneurial activities in the economic sphere. There are three criteria:

1. The worker must have had at least three clients in the period up to and including the previous calendar year.
2. A minimum amount must be set aside for provisions to cover business risks, such as disability insurance or a pension scheme. 
3. The self-employed person must have the basic requirements in place, such as registration with the Chamber of Commerce, a business bank account, a VAT registration number and the ability to issue invoices themselves. 

Work-related assessment

The employment relationship test assesses the specific employment relationship and examines whether the work is carried out with sufficient independence, without 'supervision'. The four criteria are: 

1. The parties’ wish not to enter into an employment relationship.
2. The freedom to organise one’s own work.
3. The freedom to determine one’s working hours and place of work. There are exceptions to this criterion for work that must be carried out at a specific location and for work that must be carried out at specific times.
4. Working at one’s own expense and risk.

In this regard, it is the actual implementation of the agreement that is decisive, not what has been agreed on paper. All criteria must be met. There is no order of priority. 

Internet consultation

The Self-Employed Persons Act is currently open for public consultation online. Comments on the draft bill can be submitted until 29 October 2026 at www.internetconsultatie.nl.