In this guide
If you work in the Netherlands as a freelancer (zzp’er), a new rule starts on 31 December 2026. If you are paid €38 an hour or less, you can invoke a legal presumption that you are really an employee. Your client then has to prove that you are not. The law has been passed, and a government decree published in the Staatsblad on 15 July 2026 (2026, 207) fixes the start date at 31 December 2026.
The act itself (Staatsblad 2026, 158) sets the threshold at €36 an hour, linked to the statutory minimum wage. Business.gov.nl, the government’s information site for businesses, says the amount has been €38 an hour since 1 January 2026. Because it moves with the minimum wage, it can go up again later.
A low rate is not banned, the Chamber of Commerce (KVK) points out. The presumption is a rule of evidence: it changes who has to prove what. If your client cannot show that you work as an independent contractor, you can claim employee rights, such as continued pay when you are ill and protection against dismissal (Business.gov.nl).
What does this mean for you?
It is about your rate per hour, also on a fixed-price job. A worked example: you agree €1,500 for a project and spend 45 hours on it. That is €33.33 an hour, below the threshold. At 35 hours it is €42.86 an hour, above it. Only your time records show which one is true.
- You want to stay self-employed: charge a rate that is clearly above the threshold and keep your hours per project, so you can show your effective rate.
- You are really working like an employee for one client at a low rate: from 31 December you are in a stronger position to ask for an employment contract. The KVK says you can take this to court.
- You hire freelancers yourself: if you pay around or below €38 an hour, the burden of proof is yours once the freelancer invokes the rule.
What can you do now?
- Put the rate, the result and the end date of each assignment in writing, and make your invoices match. Our freelancer (ZZP) guide covers registration, invoicing and tax.
- Track your hours per client, also on fixed-price work. If you still invoice from a spreadsheet, compare the options in our accounting software comparison for freelancers.
- Keep business income and costs apart from your private money. See our comparison of business bank accounts for freelancers.
- Before you agree a new rate, check the current threshold on Business.gov.nl or its Dutch version, Ondernemersplein.