Draft law aims to spell out who counts as a freelancer

The government has published a draft law that sets out who counts as a freelancer, or zzp’er, to end years of uncertainty over bogus self-employment.

Minister Aartsen of Work and Participation said it should give clarity to freelancers and their clients.

Until now, clients risked back-tax claims if the Tax Administration later decided someone was not truly self-employed, and some stopped hiring freelancers altogether.

The criteria

Under the proposal, a freelancer works independently, carries business risk and organises their own work.

In practice that means a Chamber of Commerce registration, a VAT number, a business bank account and sending invoices.

Over two years they would need at least three clients and must be actively looking for new ones.

Freelancers would also have to spend a minimum amount on cover for illness, a pension and business insurance.

That amount has not yet been set.

Anyone can respond via Internetconsultatie.nl until 29 October.

Parliament still has to debate the bill, and it will not take effect before 1 January 2028.

If the checklist has you wondering where you stand, our guide to setting up as a zzp’er in Amsterdam walks you through the basics.

Source: NOS