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Netherlands

Must a freelancer perform the work personally?

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A freelancer may be engaged for their own expertise and expected to perform the work personally. That does not automatically make the relationship employment. Conversely, permission to send a substitute does not automatically establish self-employment. The assessment must consider the actual obligation, the practical scope for replacement and the wider working relationship. This item approaches the subject from the obligation to perform personally. The knowledge item on substitution examines the same issue from the freedom to involve someone else.

1. What does an obligation to perform personally mean?

It means the person is expected to carry out the agreed work themselves, rather than being free to arrange its performance entirely through others. 

Article 7:659(1) of the Dutch Civil Code provides that an employee must perform personally, with replacement requiring the employer’s consent. Deliveroo did not abolish that provision. 

Personal performance can also arise in professional service arrangements. Article 7:404 addresses an assignment entrusted with a particular professional in mind, including where the contracting service provider is a firm. It allows performance through others under that person’s responsibility where this follows from the assignment. It does not impose an absolute ban on delegation across all freelance contracts.

Toelichting

Choosing a particular specialist is compatible with a freelance assignment. The fact that a client wants that person’s expertise does not answer the separate question of whether the client is their employer.

2. What do Deliveroo, Uber and the UK comparison establish?

In Deliveroo, the Supreme Court held that substitution was compatible with employment. Replacement occurred in practice, but its practical significance was limited. The ruling did not depend on finding that substitution never happened. 

Uber confirmed that there is no fixed hierarchy among the relevant circumstances. External entrepreneurship can also matter; this does not mean that every factor carries equal weight in every case. 

Following Deliveroo, the Tax Administration withdrew approval of model agreements based on free substitution from 1 January 2024. 

For comparison, BCA Logistics concerned UK statutory “worker” status, not a Dutch employment contract. The EAT dismissed the appeal against the finding that the substitution clause was not genuine. It also explained that non-use alone does not invalidate a genuine right. UK tests must not be transplanted into Dutch law.

Toelichting

Ask what the agreement really permits and what that freedom means in practice. A replacement clause is relevant evidence, but its title does not settle the result.

3. How should clients assess assignments requiring a particular person?

Start with an honest description of the service. If a client is engaging a named designer, adviser or trainer for their particular expertise, the contract should reflect that expectation. Do not promise unrestricted substitution if both parties know it will be refused. 

For example, a client may commission a named trainer to deliver a specialist workshop. The assessment should also examine who designs the programme, negotiates the fee, organises delivery and bears the agreed commercial risks. Personal delivery alone does not resolve the classification. 

Where replacement is permitted, clarify: 

  • Whether the freelancer selects the replacement or the client arranges separate cover. 

  • Which qualifications, registrations, confidentiality and security requirements apply. 

  • Whether notification or approval is required, and the grounds for refusal. 

  • Who contracts with and pays the replacement, and who remains responsible for delivery. 

Suitable qualification requirements do not automatically make replacement impossible. Their practical effect matters. The distinction between the written clause and its actual significance is addressed in Deliveroo, particularly paragraph 3.3.5.

Toelichting

A client’s preference for one person, a professional qualification requirement and a blanket ban on replacement are different arrangements. Record which one actually applies.

4. Would the proposed Zelfstandigenwet change this assessment?

The Zelfstandigenwet is a proposed Dutch law intended to clarify when work can fall outside employment. As of 3 November 2026, it is not in force. 

The October 2026 consultation draft combines a self-employment test with a working-relationship test. The latter concerns the parties’ intention, freedom over how work is performed, freedom over time and place, and working for one’s own account and risk. 

Personal performance is not a separate condition in that proposed test. This does not mean it has disappeared from current law. Failure to meet the proposed safe harbour would leave assessment under the existing framework. The proposed tests are explained in the consultation overview and the explanatory memorandum. 

Toelichting

Use the current rules for today’s assessment. The proposal does not create a present exemption for an assignment simply because it is described as freelance work.

5. What evidence should freelancers, clients and brokers keep?

Keep a proportionate record of the arrangement: 

  • The agreed personal-performance requirement and reasons for it. 

  • Any replacement right and the procedure for using it. 

  • Actual requests, responses and reasons for refusal. 

  • Relevant handover, contracting and payment arrangements where replacement occurs. 

  • Changes to the assignment that affect these arrangements. 

There is no general requirement to maintain a substitution register or arrange a replacement merely to demonstrate independence. If no replacement was needed, record that accurately. The relevant question under Deliveroo is the significance of the arrangement within the relationship as a whole. 

For Zooly, a suitable workflow could connect these records with the service agreement and wider assessment. Check available functionality before promising automated verification. Avoid collecting unnecessary personal data about prospective replacements. 

Toelichting

Document what was agreed and what happened. A list of potential substitutes helps only if it reflects a realistic arrangement.

Bronnen

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.

Redactionele toelichting & AI-verklaring

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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