Draft law aims to spell out who counts as a freelancer

The government has published a draft law that should end years of argument over bogus self-employment by setting out when someone counts as a zzp’er, or freelancer, and when they do not.

Aartsen, the minister of Work and Participation, said the bill “should give clarity to entrepreneurs and clients.”

The uncertainty has had real consequences.

A client who hires someone the Tax Administration later decides was not truly self-employed can face back-tax claims for tax and social contributions.

Because the rules were so unclear, some clients stopped hiring freelancers altogether.

Three clients over two years

Under the proposal, you are an entrepreneur if you work independently of others, carry business risk and are free to organise your own work.

In practice that means being registered with the Chamber of Commerce (KvK), having a VAT number and a business bank account, sending invoices and making business payments.

Over a two-year period you would need at least three different clients or customers, and you must be actively looking for new ones.

“These are not unreasonable criteria,” Aartsen said. “If you meet them, you know for sure you need not fear back-tax claims.”

The work itself is tested too. A freelancer should in principle decide where, when and how a job is done.

The exception is work that can only happen in one place, such as a building site, or at one time, such as repairs carried out outside office or opening hours.

Insurance and pension

Freelancers would also have to arrange things a salaried employee does not need: cover for sickness and incapacity for work, a pension, and insurance against damage caused by their work and other business risks.

Not every one of these is compulsory; instead the law will set a minimum amount to be spent on them.

That figure has not yet been decided. “We want to discuss with entrepreneurs the amount a freelancer must spend at minimum,” Aartsen said.

“It should not be too much, but it must not become a token gesture either.”

Consultation and timeline

For most self-employed people these conditions are already a matter of course, and the law would give them formal recognition as independent entrepreneurs.

Its real target is the group whose status is unclear, to help them meet the criteria.

Anyone with an interest can respond to the draft through Internetconsultatie.nl until 29 October.

After that the bill still has to be debated in the Tweede Kamer and the Eerste Kamer, and it will not take effect before 1 January 2028.

If the checklist of a KvK registration, VAT number and business bank account has you wondering where you stand, our guide to setting up as a zzp’er in Amsterdam walks you through the basics.

Source: NOS