On 7 July 2025, the Dutch government submitted the legislative proposal to the House of Representatives. The bill aims to clarify when a working relationship qualifies as an employment contract, helping to reduce false self-employment and better distinguish between employees and independent contractors.

The proposal reflects recent legal developments, including the Supreme Court’s Uber ruling, which confirmed that external entrepreneurship must be considered equally alongside other factors when assessing employment status.[1] As a result, the bill now focuses on two core elements: work-related or organizational control (W) and working at one’s own risk and expense (Z). If W outweighs Z, an employment relationship is presumed; if Z outweighs W, the relationship is considered self-employment. These criteria will be further detailed in a general administrative order.

Examples of work-related control include receiving instructions, being monitored, working within the employer’s structure, and performing tasks alongside employees. Indicators of working at one’s own risk include bearing financial risks, working independently, having unique expertise, short-term assignments, and showing entrepreneurial behavior outside the organization.

A legal presumption of employment will apply to workers earning less than €36 per hour. In such cases, the burden shifts to the client to prove that the relationship is not an employment contract. This threshold will be adjusted annually in line with minimum wage increases.

If approved by Parliament, the law is expected to take effect on 1 July 2026. Notably, the enforcement moratorium was lifted on 1 January 2025, meaning the Dutch Tax Authority has resumed active enforcement against false self-employment. Organizations should begin assessing their working relationships to mitigate misclassification risks.

[1] Supreme Court of the Netherlands 21 February 2025, ECLI:NL:HR:2025:319.