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Netherlands

When does substitution support freelance status?

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A freelancer’s right to send a replacement can support independence, but a substitution clause does not settle employment status. Dutch courts examine what the parties agreed, whether the right has practical significance and how the relationship works as a whole. This Knowledge Item explains personal performance, assignments based on a particular professional’s expertise, relevant Dutch and European law, and selected UK comparisons. It also explains how to record substitution arrangements without treating a replacement register or an FMS as a legal guarantee.

1. Does a right of substitution prevent an employment contract?

No. A right of substitution allows someone else to perform work that the freelancer has undertaken. Its significance depends on the actual agreement and the wider working relationship. 

In Deliveroo, couriers were allowed to arrange replacements, and substitution occurred in practice. The Supreme Court nevertheless upheld their employment status. The right had limited practical significance: occasional replacement did not amount to a business model in which couriers could freely organise delivery through others. 

The 2025 Uber judgment confirmed that the relevant classification circumstances have no fixed hierarchy. 

The Tax Administration withdrew approval of model agreements based on free substitution from 1 January 2024. This removed their approval-based certainty. It did not prohibit substitution clauses.

Explanation

The useful question is what the freelancer can actually arrange. Can they choose a suitable replacement, agree payment and organise delivery? Or does the client simply move the work to another person from its own team? Both arrangements may keep the work going. They reveal different things about the freelancer’s responsibility for providing the service.

2. What if the client specifically wants a particular freelancer?

A client may engage a freelancer because of their individual expertise, reputation or relationship with the business. An agreement requiring that person to perform the work can still be a contract for services. 

Article 7:404 BW addresses assignments given with a view to a particular person who practises a profession or business with, or is employed by, the contracting service provider. Within its scope, it requires that person to perform the necessary work personally, except where the assignment permits performance by others under that person’s responsibility. 

The contract should describe the real arrangement. It may require the named professional for particular tasks while allowing assistance or replacement for others. Bringing in an assistant is not necessarily the same as replacing the professional responsible for the assignment. 

Explanation

For example, a client may commission a particular specialist to give an expert opinion. Another person might prepare supporting material, while the specialist remains responsible for the opinion itself. There is little value in describing that arrangement as unrestricted substitution if both parties expect the specialist to do the essential work. Record which tasks are personal and where others may assist.

3. What do European and UK cases add?

EU: Yodel considered substitution as part of genuine independence. In B v Yodel Delivery Network, C-692/19, 22 April 2020, the CJEU considered the worker definition under the Working Time Directive. Its ruling addressed discretion to use substitutes, refuse tasks, work for third parties and organise working hours, subject to independence being genuine and the absence of subordination. The national court had to assess the relevant facts. 

UK: a limited replacement facility did not remove personal service. In Pimlico Plumbers v Smith, [2018] UKSC 29, substitution was limited to other Pimlico operatives. The Supreme Court upheld the finding that personal performance remained the dominant feature of the contract. 

UK: practical obstacles undermined a written substitution clause. In BCA Logistics v Parker, [2025] EAT 94, the appeal tribunal upheld worker status. It considered the lack of workable arrangements for substitution, including training and insurance. It expressly recognised that an unused right can still be genuine. 

Explanation

A replacement arrangement needs to be understood on its own terms. Restricting replacements to the client’s existing workforce is different from allowing the freelancer to appoint a suitably qualified person. Equally, the fact that no replacement has been needed does not prove that the right is artificial.

4. Does the proposed Zelfstandigenwet require a replacement arrangement?

As of 3 November 2026, the Zelfstandigenwet is still a proposal. It is intended to clarify when work can be performed independently through a safe harbour based on a self-employment test and a work-relationship test. The government’s intended commencement is January 2028, subject to the legislative process. 

The consultation proposal does not make appointing a substitute or maintaining a replacement register a separate safe-harbour condition. Its work-relationship test addresses freedom in performing the assignment and working for one’s own account and risk.

Explanation

An arrangement allowing the freelancer to organise work through others may help explain their working freedom. A freelancer engaged for personal expertise needs an accurate account of that arrangement instead. Neither approach can currently be approved by relying on a law that has not entered into force.

5. How should substitution be arranged and recorded?

Start with a process that the parties can actually use. 

Selection and approval. Record who may propose or appoint a replacement, which tasks can be delegated and what qualifications or checks apply. If the client retains approval rights, describe their extent honestly. Clear, relevant criteria can make the arrangement easier to assess, but there is no universal rule that every freelance client must accept every qualified substitute. 

Payment and responsibility. Agree who engages and pays the replacement, who invoices the client and who remains responsible for delivery, errors and insurance. Where the freelancer uses another person to fulfil their own contractual obligation, Article 6:76 BW is relevant to liability for that person’s conduct. Check the applicable contract and any specific legal rules. 

Practical access. Arrange the necessary induction, permissions, equipment and secure access. A replacement should be able to perform the authorised work without having to use someone else’s personal login. 

Evidence. Retain relevant requests, responses, qualification checks, agreed fees and handover records. A replacement register may help organise this information. Keep personal information proportionate to the purpose. 

Use of an FMS. When using Zooly or another freelance management system, check which records and approval steps the configured system supports. A register or compliance score can organise evidence; it cannot establish the legal classification or make an unusable right effective. 

Explanation

For example, a freelancer proposes a qualified colleague for an agreed part of a project. The client checks the agreed requirements, access is arranged, and the parties record who pays the colleague and remains responsible for delivery. If no substitution takes place, retain the arrangements that would have applied. There is no need to stage a replacement simply to create evidence.

Sources

Disclaimer

The information provided in this article is for general informational and educational purposes only and does not constitute legal, tax, or employment advice. Labor and classification regulations (such as the Dutch Wet DBA and EU directives) are highly complex, fact-specific, and subject to frequent changes and changing administrative policies. Reading this content does not create an attorney-client or advisory relationship with Zooly. Before making any decisions regarding contractor engagement, compliance frameworks, or classification policies, you should always consult a qualified local employment lawyer or tax professional. Zooly accepts no liability for any actions taken or decisions made based on the information provided on our website.

Editorial Note & AI Disclosure

In compliance with Article 50 of the EU AI Act, we disclose that artificial intelligence (AI) tools were utilized to assist in compiling, legal screening, and drafting this content. However, to ensure absolute legal precision and contextual accuracy regarding compliance topics, the final text has undergone full human editorial review and rigorous manual verification by the Zooly compliance team before publication.

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