Netherlands plans Zelfstandigenwet implementation for 2028

The Dutch government intends to implement the new Zelfstandigenwet (Self-employed Act) on January 1, 2028. The legislation aims to provide greater legal certainty for both self-employed professionals (zzp’ers) and clients regarding the nature of labor relationships.

Minister of Employment and Participation Thierry Aartsen has indicated that a legislative proposal is expected to be published in late September, following an upcoming internet consultation. The law introduces a framework centered on two primary assessments: the independence test and the work relationship test. A key component of the proposal is the creation of a ‘safe harbor’ for self-employed individuals. Those who meet the specific legal criteria for independence will no longer face the risk of having their status retroactively reclassified as employees.

Under the proposed rules, an independent entrepreneur is defined as someone with the freedom to determine how, where, and when they organize their work. However, this freedom is balanced against entrepreneurial risks, meaning individuals must manage their own financial buffers for contingencies such as illness and retirement. The legislation seeks to resolve long-standing ambiguities and legal disputes, such as those involving Uber and Deliveroo, by establishing clear rules of engagement in advance.