The Self-Employed Act (Zelfstandigenwet) and what it means for you as a freelancer

There is a plan to make it clear in advance when you can work as a freelancer without being seen as an employee. It sounds complicated, but the core is simple. Below you can read what is proposed and what you can do now.

We wrote earlier about the rule for an hourly rate under € 38. Read that blog here. This blog is about the Zelfstandigenwet (Self-Employed Act).

In short

The Zelfstandigenwet is a plan and not yet a law. It can still change.
The intended start date is 1 January 2028, if it can be carried out.
The consultation closed on 29 October. More than 1,100 responses came in.
Do you meet the criteria? Then you know in advance that you can work as a self-employed person.
Do you not meet them? Then you are not automatically an employee. The current rules then apply.

What does the law propose?

If you meet a list of criteria, you know in advance that you can work as a self-employed person. The government calls this a “safe harbour”. The proposal looks at two things:

You as an entrepreneur (self-employed test): are your basics in order, do you invoice yourself and are you registered with the Chamber of Commerce (KVK)? Do you have several clients? Have you insured yourself against business risks, for example for pension or disability?
The assignment itself (work relationship test): do you really work independently? Do you decide how you organise the work, and do you bear the risk yourself?

In total there are seven main criteria: three about you and four about how the work is done. One of them is that you have at least three clients across the previous and the current calendar year together. Two criteria still have to be worked out in a separate regulation (an AMvB, or Order in Council).

Do you not meet all the criteria? Then you are not automatically an employee. The test that already exists today simply applies.

The intended start date is 1 January 2028, “if feasible”.

What does this mean for you?

If you have fewer than three clients, you fall outside the safe harbour. According to a survey by Knab among 1,068 freelancers, this applies to about 30% of freelancers, and to 69% of IT freelancers.

How you are paid also matters. According to the explanatory memorandum to the proposal, you fall outside the safe harbour if you are paid only per hour worked, even if you bear business risk yourself. Many organisations, including in healthcare, journalism and sport, want this changed.

The biggest risk lies with your client. In research by Ipsos for the Ministry of Social Affairs, 41% of clients said they would stop working with freelancers who do not meet the criteria. Of the freelancers in the Knab survey, 40% said an assignment was already stopped or cancelled this year because of uncertainty.

Do you work through your own company (micro-BV)? Whether and how the rules then apply is not clear in the documents we have read. Ask your adviser.

What can you do now, and what is still uncertain?

You can already do this:

Count your clients from this year and last year. Are there fewer than three? Then it is smart to know that now.
Work out your hourly rate. You can read how in our blog about the rate under € 38.
Check whether you have insured yourself for pension and disability. That will count later.
Write down how you work: who decides the approach, the hours and the location?

This is still uncertain:

The Zelfstandigenwet is a draft. Changes will follow, then advice from the Council of State and debate in the House of Representatives.
Two criteria have not been worked out yet.
There is no transition period yet. Many organisations ask for 12 months.
Mandatory disability insurance for self-employed people is not expected before 1 January 2030.

Need help with your administration?

Tidy records of your clients, hours and invoices make many things easier, also when questions come up about your situation. Would you like help with that? Contact us.

Sources

This blog is general information and not legal or tax advice.