{"id":1580,"date":"2025-02-27T13:01:20","date_gmt":"2025-02-27T12:01:20","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/ondernemerschap-telt-ook-bij-beoordeling-zelfstandigheid\/"},"modified":"2026-03-03T10:34:53","modified_gmt":"2026-03-03T09:34:53","slug":"entrepreneurship-also-counts-when-assessing-independence","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/ondernemerschap-telt-ook-bij-beoordeling-zelfstandigheid\/","title":{"rendered":"Entrepreneurship also counts when assessing self-employment"},"content":{"rendered":"

Last week, the Supreme Court ruling<\/a> handed down in the Uber case. This judgment was eagerly awaited.<\/p>\n\n\n\n

Deliveroo ruling<\/h2>\n\n\n\n

In the ruling<\/a> Deliveroo described to the Supreme Court the assessment framework under which it should be determined whether a worker is employed or self-employed (ZZP-er). This assessment framework comprises the following 9 criteria:<\/p>\n\n\n\n

    \n
  1. the nature and duration of the work;<\/li>\n\n\n\n
  2. The way work and working hours are determined;<\/li>\n\n\n\n
  3. the embedding of the work and the person performing the work in the organisation and business operations of the person for whom the work is performed;<\/li>\n\n\n\n
  4. whether or not there is an obligation to perform the work personally;<\/li>\n\n\n\n
  5. the manner in which the contractual arrangement of the parties' relationship was established;<\/li>\n\n\n\n
  6. The manner in which remuneration is determined and paid;<\/li>\n\n\n\n
  7. the level of these rewards;<\/li>\n\n\n\n
  8. whether the person carrying out the work is at commercial risk in doing so;<\/li>\n\n\n\n
  9. It may also be important whether the person performing the work behaves or is able to behave as an entrepreneur in economic life, e.g. when acquiring a reputation, in acquisition, in terms of tax treatment, and considering the number of clients for whom he works or has worked and the duration for which he usually commits himself to a particular client.<\/li>\n<\/ol>\n\n\n\n

    The Supreme Court has ruled that these criteria depend on all<\/strong> circumstances of the case interrelated<\/strong> should be considered (holistic approach). The weight accorded to a contractual term also depends on the extent to which the term actually has meaning for the worker.<\/p>\n\n\n\n

    Uber<\/h2>\n\n\n\n

    In the Uber judgment, the issue is how criterion 9 - to what extent the worker behaves as an entrepreneur in the course of business - weighs in the balancing exercise. The Supreme Court rules that criterion 9 is not of a different weight in the balancing exercise than the other eight criteria.<\/p>\n\n\n\n

    In practice, this means that the circumstance that a worker behaves as an entrepreneur will immediately be taken fully into account when considering whether the work is performed as an employee or as a self-employed person. When the worker actually behaves as an entrepreneur, the proverbial penny will drop faster in favour of self-employment.<\/p>\n\n\n\n

    Bill VBAR<\/h2>\n\n\n\n

    The big question is whether the legislator will amend the VBAR bill following the Uber judgment. This is because in this bill, the entrepreneurship element is only relevant when the other criteria do not allow a clear conclusion to be drawn about the (un)self-employment of a worker. This seems contrary to the Supreme Court's decision in the Uber case. We describe the VBAR bill in our article Regulatory changes for self-employed workers<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"

    Vorige week heeft de Hoge Raad arrest gewezen in de Uber-zaak. Naar dit arrest werd reikhalzend uitgekeken. Deliveroo-arrest In het arrest Deliveroo heeft de Hoge Raad het toetsingskader beschreven op grond waarvan moet worden bepaald of een werkende in dienstbetrekking dan wel als zelfstandige (ZZP-er) werkt. Dit toetsingskader behelst de volgende 9 criteria: De Hoge […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1580","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1580"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1580\/revisions"}],"predecessor-version":[{"id":3592,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1580\/revisions\/3592"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}