On 16 June 2026, the Dutch Senate adopted the legislation introducing a legal presumption of employment for self-employed workers earning less than EUR 36 per hour. Where such a worker invokes the presumption, the hiring entity must demonstrate that no employment relationship exists.
The new presumption is primarily aimed at the lower end of the self-employed market and is unlikely to affect many highly skilled independent contractors, consultants and interim managers who typically operate at hourly rates well above the EUR 36 threshold.
For more information about the developments in the assessment of self-employment, we refer to our previous blog post (here).