Dutch government opens consultation on self-employment bill

Work and Participation Minister Thierry Aartsen has outlined more detailed criteria for a proposed law on when people in the Netherlands can work as self-employed. Under the plan, a worker would need at least three clients in the previous and current calendar years to pass a self-employment test. [1]

The test would also include conditions such as having a VAT number and protection against financial risks. Workers could choose how to arrange that protection, for example through disability insurance, but the minimum amount has not yet been set. [1]

A separate test would examine how independently someone works, including their control over working hours, location and how an assignment is carried out. The proposal allows for practical exceptions and distinguishes instructions on a task from general safety rules, such as requiring construction workers to wear helmets. [1]

People can respond to the proposal until 29 October. The ministry hopes to settle the minimum protection amount before sending the bill to the Council of State in late 2026 or early 2027; the intended start date is 1 January 2028. [1]

Update

The Dutch government has opened an online consultation on its proposed Self-Employed Persons Act. Responses can be submitted until 29 October 2026, and the government aims for the law to take effect in January 2028. It is not yet in force. [2]

The proposal sets out two assessments: one of the person as an entrepreneur, and another of the particular working relationship. For the first, the government lists factors including issuing invoices, registration with the Chamber of Commerce, the number of clients and arrangements to cover business risks. The second considers whether the person can organise the work independently and carry it out at their own expense and risk. [2]