The Netherlands has opened consultation on a proposed Zelfstandigenwet. It introduces two tests and a future safe harbour for genuine self-employment. Consultation ends on 29 October 2026, and January 2028 is the intended start date. Current classification rules and tax enforcement remain in force.
Why this matters
A contractor agreement, business registration and monthly invoice do not settle a worker’s status. The full working relationship matters. One assignment can operate like employment despite a genuine business. Fixed hours, direct supervision and limited commercial freedom raise the risk. Tax enforcement resumed on 1 January 2025. Incorrect classification can bring payroll-tax corrections and additional assessments back to that date. That can change payroll costs, cash and the margin on a customer project.
Example
A software contractor invoices monthly and works for other clients. The contract gives freedom over the work. In practice, a manager sets the hours, assigns weekly tasks and approves time off. The contractor appears on the staff roster as regular team capacity. The contract file supports independence. Planning records and messages may point to employment. Review both before changing the assignment or payroll treatment.
XTROVERSO tips
- List every contractor relationship. Record the assignment, rate, duration, project owner and operational manager. Flag contractors with fixed hours or a place on the staff roster.
- Compare the contract with daily work. Check the assignment brief, invoices, messages, access records and planning. These records should show the same level of independence.
- Check both proposed tests. Review the contractor’s business position and the individual assignment. Registration and invoices alone do not settle the status.
- Calculate the payroll alternative. Estimate the effect on tax, payroll, cash and project margin. Identify customer prices that rely on contractor labour.
- Set a review point. Name an owner for onboarding, renewals and extensions. Seek tailored advice where the facts are mixed or the financial exposure is material.
Discuss your contractor files, rosters and payroll exposure with our team
The data, sourcing, and analysis behind this article were conducted by Paolo Maria Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Paolo Maria Pavan before publication.
References
- Zelfstandigenwet biedt meer duidelijkheid en erkenning voor zzp’ers | Rijksoverheid.nl
- Belastingdienst — Handhaving arbeidsrelaties
- Belastingdienst — Handhavingsplan arbeidsrelaties
- Kabinet kiest voor meer rust en duidelijkheid voor zzp’ers en opdrachtgevers | Rijksoverheid.nl
- Veelgestelde vragen over schijnzelfstandigheid | Rijksoverheid.nl
- CBS — Werkloosheid gedaald in het tweede kwartaal van 2026
