On 16 June 2026, the Dutch Senate approved a bill introducing a legal presumption of an employment contract based on a low hourly rate. This makes it easier for low-paid self-employed workers to argue that they are, in fact, working under an employment contract.
The presumption is intended to better protect vulnerable workers at the lower end of the labour market against false self-employment. For clients, this means they will need to look even more critically at how they engage self-employed workers, especially where lower hourly rates are involved.
The debate on false self-employment
The position of self-employed professionals (zzp’ers) has been under scrutiny for some time. In many sectors, self-employed workers are structurally engaged, while the actual working relationship can closely resemble an employment contract. Think, for example, of situations where a self-employed worker works for a single client over a long period, has fixed working hours, is managed by supervisors, and bears virtually no entrepreneurial risk.
In such cases, the question can arise whether the relationship is genuinely one of self-employment, or whether the working relationship in fact qualifies as an employment contract. That distinction matters. If an employment contract exists, the worker is entitled to the same protection as an employee, including continued payment during illness, holiday days, protection against dismissal, and possibly participation in a pension scheme.
The consequences for clients can also be significant. If it later turns out that a self-employed worker was in fact an employee, this can lead to tax corrections, employment law claims, and pension-related risks.
What does the new legal presumption entail?
The approved bill introduces a legal presumption of an employment contract in the case of a low hourly rate. If a self-employed worker works for a rate of less than EUR 38 per hour, they will be able to rely on the presumption that an employment contract exists. This does not mean that every self-employed worker below this rate threshold is automatically an employee.
This concerns a rebuttable presumption of evidence. The self-employed worker can invoke this presumption, after which it is up to the client to demonstrate that no employment contract exists. The burden of proof therefore shifts to the client, who will need to substantiate that the working relationship is genuinely structured on a self-employed basis. If that is not achieved, it can be assumed that false self-employment exists.
Why is this relevant for clients?
For clients, the key point is that the legal presumption strengthens the evidential position of self-employed workers. Whereas a self-employed worker currently has to substantiate themselves that an employment contract in fact exists, this becomes easier once the new legal presumption takes effect. The client will then need to explain why no employment contract exists.
This assessment will not only look at the wording of the contract for services. The actual way the working relationship is carried out in practice remains decisive. A well-drafted contract is therefore important, but not necessarily sufficient on its own. If day-to-day practice resembles a regular employment relationship, an employment contract may still be found to exist.
Risk of false self-employment also above EUR 38 per hour
The legal presumption applies to low hourly rates, but this does not mean clients run no risk at higher rates. Even at a rate above EUR 38 per hour, an employment contract may exist if the actual circumstances give cause for this.
The rate is therefore not the only criterion. The new legal presumption gives low-paid self-employed workers an additional tool, but the general question of qualification remains: do the parties genuinely work as client and contractor, or does an employment contract exist?
In practice, the relationship of authority is often decisive. Where a self-employed worker is managed in the same way as employees on the payroll, carries out the same activities within the organisation, and has little freedom to organise the work independently, the risk increases that the working relationship will be classified as an employment contract.
What can clients do now?
Although the exact date the law will take effect has yet to be determined, it is advisable not to wait for this. Clients would do well to take stock of and assess their relationships with self-employed workers in good time.
The approved bill makes it easier for low-paid self-employed workers to claim an employment contract. At a rate of less than EUR 38 per hour, a self-employed worker will be able to rely on the presumption that an employment contract exists. It will then be up to the client to prove that a genuine contract for services exists and that the worker is truly self-employed.
For clients, this is an important moment to reassess existing relationships with self-employed workers. Not just the contract, but above all day-to-day practice, is what matters here. Anyone who engages self-employed workers as if they were employees runs the risk that an employment contract will ultimately be found to exist after all.
Do you have questions about working with self-employed professionals, false self-employment, or the new legal presumption based on hourly rate? Please feel free to contact one of our employment lawyers.
