Netherlands targets 2028 for new self-employment law
The Netherlands is targeting 1 January 2028 for the implementation of the new Zelfstandigen wet, aiming to provide freelancers and clients with greater upfront certainty regarding self-employment classifications. Minister Thierry Aartsen intends for the framework to act as a safe harbour, though existing classification rules and case law like Deliveroo and Uber remain fully active while the proposal awaits parliamentary review.
How the Zelfstandigen wet shifts compliance from ex-post evaluation to ex-ante certainty
The proposal is intended to address a problem that has followed Dutch freelance work for years. Since enforcement against false self-employment resumed, many clients have become more cautious about hiring freelancers, partly because classification still depends heavily on the facts of each individual relationship.
Earlier versions of the Zelfstandigen wet proposed looking at both the freelancer as an entrepreneur and the way the specific assignment is organised. Factors included whether the freelancer works at their own risk, acts independently in the market, has freedom over how and when the work is carried out, and is genuinely free from hierarchical control.
The final criteria are still being developed. Aartsen has stated that the government is working with labour-law experts, business organisations, freelancer groups, and enforcement bodies to make the framework both legally sound and workable in practice.
Why the Deliveroo and Uber judgments remain active law under the new framework
The new law is not expected to erase the importance of recent case law overnight. The current assessment of employment relationships has already been updated following judgments such as Deliveroo and Uber, including the recognition that a freelancer’s wider entrepreneurial activity can be relevant when determining their legal status.
This is crucial because the proposed law attempts to solve precisely the problem that businesses currently face: classification often becomes clear only after all circumstances have been examined collectively. The ambition is to make more of that assessment possible before a dispute, tax correction, or employment claim arises.
At the same time, the government emphasizes that the new framework will not weaken existing employee protections. Aartsen told Parliament that the objective is to create more certainty for genuine self-employment without reducing workers’ rights or weakening enforcement against false self-employment.
Timeline and parliamentary steps for the 2028 Zelfstandigen wet
For now, clients hiring freelancers should not treat 2028 as a definitive solution already on its way into force. The legislation still needs to be finalised, reviewed by the Council of State, and approved by both chambers of Parliament.
Until then, existing classification rules and enforcement frameworks remain fully relevant. The government has also updated its current assessment guidance to reflect recent case law while the new legislation is being prepared.
Actionable compliance takeaways for clients hiring Dutch freelancers
Criteria are not yet fixed: The Zelfstandigen wet aims to provide certainty upfront, but its final parameters are still being refined.
2028 is a target, not a guarantee: 1 January 2028 is the government’s target commencement date, pending parliamentary approval.
Existing rules remain fully active: In the interim, current compliance rules apply. Organisations must continue assessing real working relationships rather than waiting for the new law.
Dual-test approach will stay essential: The direction of travel focuses on a two-tier check: assessing both the freelancer’s business position (entrepreneurship) and the reality of the individual assignment.
Enforcement continues: Enforcement against false self-employment is not being abandoned; the government aims to protect vulnerable workers while securing room for genuine entrepreneurs.
For clients hiring freelancers, the core message is clear: do not wait until 2028. The new law may eventually clarify boundaries, but the legal responsibility to assess freelance relationships correctly exists today.
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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