No, earning more than 38 euros per hour doesn't automatically make you a self-employed person
If it were up to Thierry Aartsen (VVD), Minister of Labor and Social Inclusion, the government would move quickly to introduce a legal presumption of employee status below a certain hourly rate. Aartsen Aartsen announced on Friday, March 6 to to the House of Representatives. Self-employed workers earning less than 38 euros per hour will then be able to more easily claim to an employment contract. But as is often the case with the self-employed issue, this proposal faces a persistent misunderstanding. On social media, the perception is circulating that there will be a strict cutoff: below 38 euros per hour you are an employee, above that you are by definition a self-employed person. In short: this isn’t true, and it’s important to know why that is.
What the legal presumption actually does
The measure introduces a rebuttable legal presumption for self-employed individuals with a rate below approximately 38 euros per hour (as of January 1, 2027, this amount will be 39 euros per hour). It is very important to note that this presumption does not arise automatically: the worker must first demonstrate that their compensation is below the statutory threshold. Only if they succeed will it be presumed that an employment contract exists.
This does not, therefore, constitute a complete reversal of the burden of proof. Rather, it involves a gradual shift. First, the worker must substantiate the presumption of employment, starting with the lower rate. After that, a legal presumption arises that works in his or her favor. This does not mean, however, that there will be a strict “rate-based classification,” as is being suggested on social media: for instance, it is claimed that self-employed individuals with an hourly rate above 38 euros per hour are primarily considered self-employed, while those below the 38-euro threshold are primarily subject to an employment contract. That is incorrect: even above 38 euros per hour, there can still be cases of bogus self-employment. At the same time, it is still perfectly possible to work as a self-employed person below 38 euros per hour.
Why “refutable” is the key word
The legal presumption is therefore rebuttable. This means that the client, in turn, can rebut the presumption by presenting specific facts and circumstances that indicate self-employment.
The judge then considers all the circumstances of the case. These include the degree of authority and supervision, the employee’s organizational placement, the business risk, and the nature and duration of the work.
As noted earlier, the result is that even if the hourly rate is below 38 euros, the individual may still be considered a self-employed person, since the relevant facts and circumstances remain the determining factor in assessing the employment relationship. There is therefore no automatic transition to employee status.

What happens above 38 euros
The finding that you’re “safe” above 38 euros are “safe” as a self-employed person is therefore incorrect. Above that threshold, the legal presumption does not apply. That is basically all there is to it. There is no such thing as a “legalpresumption of independence’. The holistic test – based on the perspectives of the Deliverooruling and the constantly evolving case law – remains exactly the same as. This means that even with higher rates, an employment contract may still exist if the factual circumstances indicate so. The rate is not a decisive criterion, but merely one element among many.
Who is this for?
According to ZiPconomy , a significant number of self-employed professionals work below the 38-euro-per-hour threshold. About 60 percent of all self-employed professionals (if hired at 38 euros per hour) could, in theory, take advantage of this law. This is evident from a calculation by the Ministry of Social Affairs and Employment based on figures from the Self-Employed Labor Survey (ZEA) conducted by CBS and TNO. This applies to sectors where rates are structurally lower, such as agriculture, hospitality, and transportation and warehousing.
At the same time, it appears that many of these workers consciously choose self-employment and do not necessarily wish to claim all the rights and social protections that come with an employment contract. This underscores that the legal presumption is not an obligation, but a legal tool that can be utilized. The legal presumption does not alter the definition of a self-employed person or an employee. Anyone who understands this clearly will see that there is little reason for panic (or misplaced joy in the case of self-employed individuals with higher hourly rates).
On Wednesday, April 15, there will be a debate will take place in the House of Representatives. The House Committee on Social Affairs and Employment will debate the labor market and self-employed workers dossier.

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Sem Overduin
Public Policy & Affairs Manager
Sem.Overduin@headfirst.nl
Oifik Youssefi
Public Affairs Officer
Oifik.Youssefi@headfirst.nl
Maaike van Driel
Head of Legal
Maaike.vanDriel@headfirst.group
Thomas ten Veldhuijs
Senior Legal Counsel
Thomas.tenVeldhuijs@headfirst.nl
Certainty in advance is not possible, but we must strive for greater clarity.
In the discussion about the use of freelancers, one question dominant: can this assignment be carried out by a self-employed person or not? During the book launch of De ZZPuzzel , a panel consisting of Connie Maathuis, Niels van der Neut, and Hugo Jan Ruts whether more certainty can be provided in advance to clients and self-employed professionals. The panel showed that complete certainty sounds appealing, but that this is not possible in practice.
Sectoral assessment: attractive in theory
The idea has been around for years: assessing whether tasks can be carried out independently for each sector. Hugo Jan Ruts, founder of ZiPmedia, called it an "interesting idea," but warned that sectoral assessment is more complicated than it seems: "Society is constantly evolving, and work changes with it and that reality shifts faster than you can create a final picture. Functions, activities, and organizations are constantly changing." A test that is accurate today may be obsolete tomorrow. The panel also noted that some sectors very active freelancers , while other sectors are somewhat more cautious. Incidentally, it is also true that assessing an employment relationship an individual assessment: the Amsterdam Court of Appeal has ruled in the FNV/Uber ruling that no general ruling can be made about 'groups' self-employed professionals.
European regulations
University lecturer in labor law Niels van der Neut at the University of Amsterdam explained that national legislation should also take European legislation. "You can say at the national level that someone is a freelancer, but under European law can that same person still qualify as an employee." Ultimately, every situation must be assessed on the basis of "all circumstances of the case" .. Exactly as prescribed by European labor regulations and as the Supreme Court has repeatedly has . It remains a matter of holistic assessment.

Belgium as an example? Only with nuance
Although Belgium has a system in which independence for certain professional groups is assessed using sectoral criteria, in practice this is limited and rarely used. Van der Neut and Ruts warned against idealizing this system. In Belgium, only a few cases per year are submitted to the Administrative Commission for the Settlement of Labor Relations, a review committee that, in cases of doubt, examines the labor relations. In addition, Belgian self-employed persons are compulsorily insured against, for example, incapacity for work and therefore contribute to a social security system, which reduces the pressure on the qualification question.
Phased introduction increases uncertainty
Connie Maathuis, chair of VZN, warned further that the phased introduction of the Self-Employed Persons Act can can cause uncertainty. "Don't go for a phased implementation. The market urgently needs more clarity," she said.
Complete certainty at the outset is impossible. The employment relationship test is holistic in nature, takes all circumstances of the case and will take place retrospectively. In a rapidly changing labor market, there must therefore also room for customization and there always take into account European regulations.
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Sem Overduin
Public Policy & Affairs Manager
Sem.Overduin@headfirst.nl
Oifik Youssefi
Public Affairs Officer
Oifik.Youssefi@headfirst.nl
Maaike van Driel
Head of Legal
Maaike.vanDriel@headfirst.group
Thomas ten Veldhuijs
Senior Legal Counsel
Thomas.tenVeldhuijs@headfirst.nl
“Sectoral minimum rates for self-employed workers in principle solve the problem of bogus self-employment”
Public Affairscolleagues Sem Overduin and Oifik Youssefi wrote together the book The ZZPuzzel, a factual account of the self-employed dossier. The book came about after many discussions with labor market experts from the science, politics, and civil society. Persistent misinformation, one-sided image formation, lack of political decisiveness, and the complexity of labor law make the dossier a complicated puzzle. In this series of articles, the authors talk to stakeholders who contribute an additional piece to the puzzle.
Practical experience as a starting point
Wilmar Dik has been working as a professional photographer since 2008 and in recent years has been strongly committed to the interests of self-employed people, particularly those at the grassroots level of the market. From his practical experience, he has seen how low rates, limited room for negotiation, and inadequate protection converge among vulnerable groups of self-employed professionals. Among other things, he is active as an advocate for the Dutch Association of Journalists (NVJ). and is affiliated with the Ketentafel Fotografie (Photography Chain Table). Based on his experience as a self-employed professional'er he developed he a proposal for sector-specific minminimum rates. His starting point is clear: anyone who wants to organize protection must start with a realistic lower limit that reflects the economic reality of a sector. In conversation with Oifik , Wilmar explains why his proposal deserves deserves political attention.
To what extent do you think the self-employed dossier is a puzzle?
For me, this issue has been a puzzle for years. Since the introduction of the DBA Act, we have been grappling with the same problem: the employment relationship test. This is partly due to weak representation of the interests of self-employed people and partly due to strong lobbying from the business community. This makes it difficult to arrive at a balanced solution. The call for more clarity about the employment relationship has been heard for years, but the basis of the self-employed population often remains out of sight.
I have long been preoccupied with the question of what is fair for self-employed professionals. For me, the solution lies in sector-specific minimum rates, enshrined in law. That addresses the core of the problem.

The book examines the issue from perspectives such as misinformation, image formation, and political decisiveness. Which piece of the puzzle do you think is decisive?
"Political decisiveness. We have known for years that there is a problem, especially at the grassroots level of the market. People who structural struggle to make ends meet because rates are under pressure. Without political will, nothing will change. You can discuss it endlessly discuss about authority and entrepreneurship, but as long as you do nothing about the income position of vulnerable self-employed people, the problem will remain."
Which puzzle piece would you add to The ZZPuzzle?
“I prefer to solve the puzzle. Sector-specific minimum rates can get you a long way. Not a single generic limit, but lower limits calculated for each sector that correspond to the average number of billable hours and cost structure.
It is important that these rates are not optional. You can make them legally binding or link them to access to supplementary social security. This creates an incentive to operate within reasonable margins. Enforcement could, for example, be entrusted to the Labor Inspectorate.
You argue in an article on ZiPconomy for sectoral minimum rates for self-employed professionals. What is the core problem you want to solve with this?
A minimum rate is not a standard price, but a lower limit, comparable to the minimum wage for salaried employees. Below that level, it is not economically realistic to operate sustainably as a self-employed person.
In practice, self-employed people sometimes work at rates that are unsustainable, due to competitive pressure or a weak negotiating position.
My proposal addresses several problems at once: competition between employees and self-employed workers, bogus self-employment, lack of provision for retirement and disability, and poverty among self-employed workers.
Many people only look at the hourly rate, but forget that self-employed people cannot claim all their hours. If an editor works 37 hours, of which an average of 23 hours are billable, the rate must be calculated in such a way that, after deducting non-billable hours and costs, the editor earns at least the minimum wage. This requires a calculation per sector, not a single generic limit.
Wouter Koolmees attempted as Minister of Social Affairs and Employment in the past to introduce a minimum rate, but that proposal was rejected. Why would your idea work?
Koolmees' proposal was based on a single fixed rate. My proposal works with brackets, based on billable hours per professional group. This brings you in line with the reality of the sector.
A fixed limit, such as the €16 proposed at the time, does not do justice to differences between, for example, media, culture, or technology, and flattens everything. If you don't take those differences into account, it's not surprising that such a proposal doesn't make it.
Critics argue that a minimum rate reduces the scope for negotiation. What is your response to that?
That space is indeed shrinking. But right now, that space is so large that in some markets it is taking on antisocial proportions. The only thing that is no longer negotiable is a price level that drives people into poverty and makes it impossible to build social security. Everything above that remains negotiable. Currently, the risks lie entirely with the self-employed, while clients benefit from low rates.
A minimum wage makes the market more socially responsible. A recent motion by Mirjam Bikker (Christian Union), among others, calling on the cabinet to ensure that poverty figures do not rise during this cabinet term, was supported by the entire House of Representatives. All coalition parties also voted in favor.
Just as employees cannot be paid less than the minimum wage, self-employed people should also have a minimum income base. If you multiply the average number of billable hours by standard rates, in some sectors you end up with an annual income well below the minimum.
How does your idea for sectoral minimum rates relate to the legal presumption of employment, as proposed in the Clarification of Employment Relationships and Legal Presumption Bill?
The legal presumption is based on an hourly rate of €38 in 2026, accrued minimum wage, pension, disability insurance, and adjustment for non-billable hours. However, the percentages used are fixed, whereas in practice they vary per sector.
Some self-employed people will benefit from such a legal presumption. But that fixed limit is too generic. There are sectors in which people work for less than €38 and are clearly entrepreneurs.
At the same time, there are professions in which €38 is insufficient to exceed the minimum wage, given the limited number of billable hours per year. Some professions only have 700 to 1,000 billable hours per year. In that case, €38 is not much. So you have to look at the economic reality of a sector, and that is diverse.”
How do you view the bill? Self-Employed Persons Act, which the new cabinet is focusing on?
Clarifying the employment relationship is a positive step. However, if you simultaneously introduce obligations for disability and retirement without addressing low rates, you are placing the burden on the most vulnerable group. That is a blind spot.
If you calculate the lower limit correctly, self-employed people are by definition more expensive than employees, and price competition ceases to exist. This makes the type of contract less decisive.
What advice would you give to politicians?
Take sector-specific minimum rates seriously. Look at each market individually to determine what is needed to ensure that self-employed people earn at least the minimum wage. This will tackle bogus self-employment and prevent price competition between self-employed people and employees. It also creates financial scope for disability insurance and pension accrual.
In addition, technological developments such as AI will only increase the pressure on rates. Without a minimum threshold, poverty among the self-employed will continue to grow. Politicians have already stated that this must not be allowed to happen. Now it is time for action.

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Sem Overduin
Public Policy & Affairs Manager
Sem.Overduin@headfirst.nl
Oifik Youssefi
Public Affairs Officer
Oifik.Youssefi@headfirst.nl
Maaike van Driel
Head of Legal
Maaike.vanDriel@headfirst.group
Thomas ten Veldhuijs
Senior Legal Counsel
Thomas.tenVeldhuijs@headfirst.nl
The rise of the self-employed is a response to a labor market that does not work for everyone.
The political debate about self-employed workers often focuses on the risks, vulnerable workers, and potential abuses. During the book launch of De ZZPuzzel in Nieuwspoort, a three-member panel—Connie Maathuis, Niels van der Neut, and Hugo Jan Ruts — presented a different picture: many professionals consciously and wholeheartedly choose self-employment. Not out of necessity, but as a well-considered career choice. Self-employment is not a temporary trend or escape route; it is an integral part from the labor market in 2026.
Autonomy as the main motivator
Niels van der Neut, labor lawyer, emphasized that autonomy is the main reason why people become self-employed: "Not the money, but precisely the flexibility and control over their own work. Where, how, and with whom they carry it out." Several studies confirm this view: highly educated and specialized professionals in particular choose independence in order to truly practice their profession in their own way. The panel also noted that several developments and reasons may play a role : poor workplace practices, limited development opportunities, and rigid job profiles all contribute to the consideration and choice to ultimately start working as a self-employed person. The rise of self-employed professionals is therefore no coincidence, but a response to a changing labor market and changing preferences among workers. In addition the panel pointed out the importance of job satisfaction and personal development. Self-employed people often consciously choose entrepreneurship because it gives them the freedom to decide for themselves which assignments you choose and shape their shape their career.
Self-employed persons as indispensable link in the social system
The panel stated that self-employed persons may be part be be part of the collective social security system. Not for protection, but for the affordability of the system. This could ease the pressure on the qualification question, because there are significant differences in social security and taxation between contract.
A healthy labor market requires room for independent entrepreneurship.
The panel was unanimous: the self-employed professional is here tostay stay, but there is still work to be done to give the self-employed a solid position in the labor market. This means that a substantive debate must be held on the future of the labor market and the position of the self-employed in social security and taxation. In any case, the time for sticking plasters is over. Maathuis warned that uncertainty, for example in legislation, affects not only the self-employed, but also clients and the economy: "Uncertainty inhibits innovation, flexibility, and labor mobility. Autonomy only works if the environment supports it."
According to the panel, self-employed professionals are therefore are professionals who believe in freedom, responsibility, and entrepreneurship. This group deserves clear legislation, a fair position in the social system, and a full voice in labor market policy. Self-employment is no longer an exception; it is the labor market.

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Sem Overduin
Public Policy & Affairs Manager
Sem.Overduin@headfirst.nl
Oifik Youssefi
Public Affairs Officer
Oifik.Youssefi@headfirst.nl
Maaike van Driel
Head of Legal
Maaike.vanDriel@headfirst.group
Thomas ten Veldhuijs
Senior Legal Counsel
Thomas.tenVeldhuijs@headfirst.nl
SER 3.0 brings self-employed workers to the table on a structural basis
The position of self-employed people in the Netherlands remains a topic of discussion. Increasingly, the question is being asked whether the current polder model is still appropriate for a labor market in which self-employed people play a structural role. This discussion was the focus of a panel with Connie Maathuis, Niels van der Neut, and Hugo Jan Ruts at the book launch ofDe ZZPuzzel(The Self-Employed Puzzle) in Nieuwspoort. The conclusion was crystal clear: the traditional polder model is in need of reform.
A chair that is not a chair
Connie Maathuis, chair of the Dutch Association of Self-Employed Persons, clearly highlighted the problem: "We are sitting on a chair, but it is not yet our chair." She is referring to the fact that self-employed persons are being heard, but are not yet structurally involved in important decision-making on labor market policy. The current chair model of the SER (Social and Economic Council) dates back to a time when the labor market was straightforward: employers on one side, employee organizations on the other, and self-employed people barely present. Today, self-employed entrepreneurs are indispensable to the economy, but their institutional representation is limited and often dependent on goodwill. Maathuis states: "This can no longer continue."
Why the polder itself must change
The panel emphasized that change must not come solely from politics. The polder—employers' organizations, industry associations, and trade unions—must also structurally recognize the self-employed as an important pillar of the labor market. Three pain points emerged clearly:
- Self-employed individuals are an essential part of many sectors, from IT and healthcare to business services.
- The traditional "employee versus employer" model no longer fits in with a labor market in which hundreds of thousands of professionals consciously choose independence.
- Self-employed people are still too often only invited to the table "by invitation," which limits their influence.
The panel therefore advocated for a SER 3.0, in which self-employed persons are fully-fledged and structural discussion partners.

Power and responsibility
Niels van der Neut, assistant professor of labor law at the University of Amsterdam, pointed out an uncomfortable truth: a permanent place for self-employed workers means that traditional parties will have to relinquish power. This raises difficult questions:
- Who decides which self-employed organizations are invited to the table?
- What does this mean for the influence of employer and employee representatives?
- Who dares to really set the reform process in motion?
Van der Neut: “The polder will not do this on its own. Parties must voluntarily relinquish power — something that rarely happens spontaneously. It requires political choices and administrative courage.”
The SER model 3.0: contours of change
According to the panel, a modern SER model should meet the following criteria:
- Self-employed persons have a permanent seat at the table.
- Not as a side seat, but as a fully-fledged third party.
- Broad social representation carries more weight than historical structures.
- Decisions affect employees, employers, and self-employed persons.
This requires institutional reform and a change in mindset: self-employed people should no longer be "invited to join in."
Timing and urgency
With a new cabinet on the horizon and a different approach to the self-employed issue, the topic is back in the spotlight. A future-proof labor market starts with recognition, representation, and a transparent structure in which all workers—permanent, flexible, and self-employed—can truly participate.

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Sem Overduin
Public Policy & Affairs Manager
Sem.Overduin@headfirst.nl
Oifik Youssefi
Public Affairs Officer
Oifik.Youssefi@headfirst.nl
Maaike van Driel
Head of Legal
Maaike.vanDriel@headfirst.group
Thomas ten Veldhuijs
Senior Legal Counsel
Thomas.tenVeldhuijs@headfirst.nl
Book launch De ZZPuzzel: "Now is the time for political courage"
The self-employed worker issue remains one of the most persistent labor market puzzles. Politicians, policymakers, and practitioners have been trying for years to get a handle on the question of when a job can be performed by a self-employed person. With De ZZPuzzel (The Self-Employed Puzzle), Sem Overduin and Oifik Youssefi (HeadFirst Group) present a factual and accessible analysis of this issue. It is a subject that has rarely been so multifaceted and changeable.
Full house, full of urgency
During the book launch on February 9 in Nieuwspoort, a diverse audience—ranging from policy officers from various ministries and politicians to lawyers, trade associations, and market parties—discussed the complexity of the subject. After the opening discussion with the authors, led by moderator Hans Biesheuvel, a panel of labor market experts immediately delved into the details. That discussion took place in a politically relevant context: the Netherlands may be on the eve of a new cabinet consisting of D66, CDA, and VVD.
"It's a puzzle, but without a final picture."
According to Hugo-Jan Ruts, founder of ZiPconomy, you can certainly speak of a puzzle, although he believes it is primarily a puzzle "that cannot be solved in a day." He pointed out that both society and working methods continue to change, which means that "the pieces of the puzzle are constantly evolving and never fall into place by themselves." This touches on a key point: the lack of a shared vision for the future of the labor market.
Legislation helps, but does not solve everything
Labor lawyer Niels van der Neut emphasized that lawyers are keen to examine the self-employed issue, but that "this does not always work out favorably for self-employed people who just want to work." He warned that the debate has become too fixated on the question of classification, while the fundamentals—the social and tax systems—are at least as important. Van der Neut also tempered expectations regarding absolute clarity in advance. European law makes it impossible to provide completely watertight prior assessment. At the same time, he does see room for improvement: the better the tax and labor law criteria are developed, the less uncertainty there will be afterwards.
“Political decisiveness is needed now more than ever”
For Connie Maathuis, chair of the Dutch Association of Self-Employed Persons (VZN), the task facing the new cabinet is crystal clear. She believes that the prospective Minister of Labor and Participation, Thierry Aartsen (VVD), in particular, has a heavy responsibility.Political decisiveness is now more necessary than ever," Maathuis stated. She warned that a phased introduction of legislation—such as in the case of the legal presumption of employment—will primarily lead to additional uncertainty in the market.
According to her, there is a need for clarity in one go, including through the further elaboration of the Self-Employed Persons Act and the rapid introduction of parts of the bill on Clarification of the Assessment of Employment Relationships and Legal Presumption (VBAR). "Don't give self-employed persons and clients yet another period of uncertainty."

Legal presumption: nuance is needed
Van der Neut also examined the legal presumption of employment. He emphasized that it is primarily a procedural law support for self-employed persons with low rates: "It is not a prohibition to work as a self-employed person below a certain rate, and the underlying criteria remain exactly the same." This is a persistent misunderstanding that he wanted to dispel emphatically.
The polder must start moving on its own
Maathuis also pointed out that self-employed people are still not a natural part of the traditional polder model. "We have a seat at the table, but it's not yet our seat," she said. In her view, broad and structural representation of self-employed people should not be a favor, but a logical consequence of the current labor market.
The panel agreed that a 'SER model 3.0' is not an unnecessary luxury: a polder that moves with a reality in which self-employed people play a structurally significant and lasting role.
2026 will be a year of choices
The core message of the afternoon was clear: doing nothing is no longer an option. The self-employed dossier requires direction, political courage, and consistency. Ruts put it bluntly by stating that the alternative to action is simply "doing nothing"—and that no one in the labor market wants that anymore.
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New book lays out the pieces of the puzzle surrounding self-employed workers
The new book De ZZPuzzel (The Self-Employed Puzzle) is being published at a time when the discussion about the position and role of self-employed professionals in the labor market is once again in the spotlight. Clear political choices have been made in the recently published coalition agreement, and since the end of the enforcement moratorium on January 1, 2025, there is still uncertainty among self-employed people and clients. Research cited in the book shows that a significant proportion of self-employed people are noticing a decline in assignments and that organizations have become more cautious about hiring self-employed professionals.
A dossier that has become increasingly complex over the past twenty years
The book shows how the issues and differing perspectives in the self-employed dossier did not arise solely from the recent enforcement of bogus self-employment, but have been simmering for much longer. From the introduction of the VAR in 2001, through the introduction of the DBA Act in 2016, the subsequent enforcement pause, to the critical advice and responses to the VBAR bill: attempts have been made time and again to get a grip on the question of when someone is an employee and when they are self-employed. But none of these attempts provided sufficient clarity. In addition, several legislative proposals failed to reach the finish line. The result: a puzzle in which policy, practice, and data never seem to fit together completely.
De rol van beeldvorming en misinformatie
In recent years, self-employed people have increasingly been portrayed as a risk, even though the available data gives little reason to believe this. The majority of self-employed people consciously choose entrepreneurship, work based on their expertise and autonomy, and do not want to return to salaried employment. Nevertheless, gut feelings and sentiments prevail in the media and politics, with self-employed people regularly being portrayed in an inaccurate manner. This image has direct consequences: organizations that fear reputational risks, fines, or additional tax assessments are drastically changing their hiring policies, while self-employed people feel misunderstood and unrecognized. Among other things, the book makes it clear how perceptions, fueled by misinformation—sometimes due to a lack of legal knowledge, sometimes due to commercial interests—determine a substantial part of the debate and thus influence policy proposals and the quality of the political and social debate.
A labor market that has outgrown the system
What De ZZPuzzel also reveals is that the real problem lies deeper than legislation or enforcement. Dutch labor law and the social security system were designed at a time when work was almost exclusively carried out in salaried employment. The rise of hybrid careers, project-based work, and self-employment is increasingly difficult to fit into legal categories. This creates tension between different interests, such as individual freedom of choice, collective protection, solidarity, and the sustainability of the social security system. According to the authors, this explains the importance of taking an integrated view of the self-employed issue. As long as the system itself is not revised, any measure will be merely a band-aid solution. A much more fundamental reform is therefore necessary.
The self-employed do exist
Although it is often claimed that "the self-employed person does not exist," the book convincingly demonstrates that the self-employed person is indeed a recognizable worker. Although the group is very diverse, the initial motives are generally clear, the number of forced self-employed persons is small, and the majority of self-employed persons are very satisfied with their working conditions.
The authors demonstrate how simplifying this group not only obscures the debate, but also has consequences for the development of policy and legislation. As a result, the political discussion remains stuck in extremes, while the reality is much more nuanced.

How did it work again?
The ZZPuzzle does not advocate a ready-made solution, but it does lay out the pieces of the puzzle in order to gain a better understanding of the self-employed issue. According to the authors, the debate can only move forward when there is broader recognition of the key question: how do we organize freedom of choice, social protection, and collectivity in a labor market in which contract forms are becoming blurred, workers' preferences are changing, and workers are increasingly difficult to pigeonhole? According to the authors, it is very important that this fundamental debate takes place in The Hague.
A future-proof labor market requires political choices that extend beyond a single term of office and go beyond the reflex to keep building new rules on a foundation that has become unstable.
The book demonstrates that progress is only possible when all parties involved—politicians, government, social partners, market players, and the self-employed—share the same facts, the same history, and the same social context. Only then can there be room for policies that are feasible, fair, and future-proof.
This is why the ruling in the FNV-Uber case is important for self-employed professionals and clients
On February 21, 2025, the response to the preliminary questions in the FNV Uber case attracted widespread attention among followers of labor law. The Supreme Court emphasized the importance of the holistic test, in line with the Deliveroo judgment and the earlier Groen Schoevers judgment. Almost a year later, the next legal milestone followed. Now, almost a year later, the Amsterdam Court of Appeal on January 27, 2026 ruling in appeal and rejects the FNV's claims to classify all Uber drivers or groups of drivers as employees; a ruling that consequences on self-employed persons, clients, and the way in which it is determined whether there is an employment or contract agreement.
No employment contract
Unlike the court in its ruling in 2021, the court of appeal concludes that it cannot be established that Uber drivers generally work on the basis of an employment contract. For the drivers who joined Uber in the appeal, the court of appeal ruled that there is a high degree of entrepreneurship. In doing so, the court takes various factors into account, such as the size of the investments made by drivers themselves, for example in their cars, the freedom to decide for themselves when they work, the strategic choices in accepting or refusing rides and the associated earnings, and the bearing of risks, such as liability and incapacity for work.
At the same time, the court does not rule out the possibility that there are individual drivers who do work for Uber on the basis of an employment contract. However, as there is no concrete information about individual circumstances, the court cannot determine which drivers or groups of drivers this would apply to. As a result, there is insufficient basis for making a general assessment of groups of drivers.
Importance for freelancers
Not entirely surprisingly, the court's ruling follows the line set out by the Supreme Court in the Deliveroo ruling. The holistic test emphasizes the importance of weighing nine aspects equally when assessing the employment relationship; none of the aspects carries more weight than the others. In addition, the actual circumstances of the employment relationship take precedence over the terms and conditions of employment laid down on paper (substance prevails over appearance); it should also be emphasized that no two employment relationships are the same and that, in fact, no ruling can be made about groups of self-employed persons. This ruling formalizes that fact.
Above all, this case also shows that the court attaches importance to the degree of external entrepreneurship. This is in line with a broader trend that has been followed more frequently by judges since the Deliveroo ruling. ZiPconomy refers to an analysis by the University of Amsterdam of case law since the Deliveroo ruling, which shows that external entrepreneurship often plays a significant role in the assessment of employment relationships. For self-employed persons, this means in concrete terms that demonstrating entrepreneurship (own equipment, bearing entrepreneurial risk, etc.) is important in the assessment of the employment relationship.

How did it work again?
Since 2019, Uber drivers have been increasingly complaining about working conditions and the way Uber shapes its practices. Drivers turned to the FNV trade union because they felt that promises of higher earnings, flexibility, and independence did not match reality: Uber would control rates, working methods, and, in fact, working hours, which is difficult to reconcile with self-employment.
In November 2020, the FNV union ordered Uber to comply with the taxi collective labor agreement, arguing that Uber was acting as an employer, while Uber insisted that it was merely a platform that brought together supply and demand. On September 13, 2021, the Amsterdam District Court ruled that Uber should indeed be regarded as an employer and must comply with the taxi collective labor agreement, after which Uber lodged an appeal.
The appeal was heard on June 13, 2023, by the Amsterdam Court of Appeal, which decided to refer preliminary questions to the Supreme Court. This was not only in the interest of the FNV-Uber case, but also because of the social need for clarification of the employment relationship test. On October 3, 2023, the court formulated two important questions regarding:
- the concept of 'entrepreneurship' in the Deliveroo judgment for the purpose of assessing an employment relationship;
- the question of whether Article 3 of the AVV Act provides a sufficient legal basis for bringing the FNV's claim.
At the end of September 2024, the advice of lawyerRuth de Bock, who stated that 'personal entrepreneurship' should only be given limited weight and should only be relevant if the earlier Deliveroo views do not provide a definitive answer, whereby the emphasis should be on the specific working relationship in the workplace and that economic behavior should not tip the balance decisively. The Supreme Court is not obliged to follow this opinion; in the Deliveroo ruling, the Supreme Court deviated from the AG's conclusion by emphasizing that all circumstances of the case must be taken into account, which was also met with criticism.
HThe end (or not not quiteyet?)
OAt firstfacewith thisspeech an eggto beto to this protractedlong rreallawsuit. Still that's notnecessarily the case. Labor lawyer Joost van Ladesteijn states in a response on LinkedIn that there are possible grounds for cassation for both parties. In an initial response, the FNV disappointmentthatandn and in every geval expected the court would drivers who work exclusively for Uber as employees. The union remains convinced that Uber drivers are employees and are entitled to protection.

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Sem Overduin
Public Policy & Affairs Manager
Sem.Overduin@headfirst.nl
Oifik Youssefi
Public Affairs Officer
Oifik.Youssefi@headfirst.nl
Maaike van Driel
Head of Legal
Maaike.vanDriel@headfirst.group
Thomas ten Veldhuijs
Senior Legal Counsel
Thomas.tenVeldhuijs@headfirst.nl
This is what the political parties want to regulate for the self-employed

With the resumption of enforcement on false self-employment in early 2025 and the submission of the bill Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermonden (VBAR) to the House of Representatives shortly before the summer recess, the zzp dossier has once again gained momentum for many. And rightly so, because research conducted by research firm Motivaction showed that the impact on the self-employed cannot be underestimated. Indeed, nearly 60 percent noticed that the number of assignments suitable for the self-employed has decreased since the beginning of the year.
In addition, HeadFirst Group in collaboration with knowledge platform ZiPconomy and ONL for Entrepreneurs recently published the report 'A decade of self-employment: facts, figures and developments'. The figures show that for the first time there is a decrease in the number of zzp'ers: from 1.21 million in 2023 to 1.2 million in 2025. Nevertheless, the self-employed population remains extremely satisfied with their working conditions: over 80 percent. Remarkably, this shrinkage mainly concerns the group of self-employed people who have nothing to do with the discussion about false self-employment (self-employed people who sell products or self-employed people who offer their own labor to private individuals).
Once again, the wait is on politicians, who it is finally up to them to answer the frequent calls from self-employed workers and clients for more clarity the answer. How? Only a few parties supportt still the bill Verduidelijking Beoordeling Arbeidsrelatie en Rechtsverm presumen (VBAR)., while a broad group of parties in the middle of the political playing field expressd just expressed their support for the initiative proposal Self-employment Act of the VVD, CDA, D66 and SGP. With the Lower House elections approaching and new relationships in parliament, it is good to give an overview of the different plans of the political parties.
VVD: support for the Self-employment law
The VVD is committed to further elaborating (and eventually introducing) the aforementioned Self-employment Act. Hhe proposal through a self-employment and working relationship test to provide more legal clarity about where self-employed persons and clients stand.. This proposal also includes more obligations and responsibilities for the self-employed. For example, arranging a provision with regard to disability and pension. Furthermore, the party supports the introduction of a legal presumption of employment in case of a low hourly rate and the introduction of compulsory disability insurance for the self-employed, but with an opt-out option. Candidate MP Claire Martens-America gave in an interview with ZZP Kiest further explained the VVD's plans.
D66: less differences between employees and self-employed
The Social Liberals, like the VVD, support the further elaboration and introduction of the Self-Employed Act. According to the party, it is high time for "clarity around the status of the self-employed. Furthermore, the legal presumption of employment for low hourly rates will be introduced and the differences between employees and the self-employed in social security and taxation should be reduced. Finally, D66 supports the introduction of mandatory affordable collective disability insurance for the self-employed, in accordance with the advice of the Labor Foundation. In a podcast candidate MP Hans Vijlbrief talked about D66's plans.
GreenLeft-PvdA: more securities for working people
GroenLinks-PvdA prioritizes security, including for the self-employed: the party wants to combat false self-employment by stepping up enforcement and giving clients more responsibility. The party supports the "employee, unless" principle and self-employed workers can only be used for assignments that are not part of the organization's regular work. There should also be mandatory disability insurance for all zzp'ers, including a fair contribution from the client and income-dependent premium. Candidate Member of Parliament Mariëtte Patijn gave more clarity on the combination party's plans in an interview with ZZP Kiest.
CDA: more clarification for the zzp'er and client
The CDA advocates clarifying the position of the self-employed by amending legislation. Incidentally, the Self-Employment Act is not explicitly mentioned in the election program. According to the CDA does believe take responsibility for income provision disability and an adequate pension. The Tax Administration should continue to enforce false self-employment and a legal presumption of employment Below a certain hourly rate, vulnerable workers with low hourly rates more protection.

SP: away with sham constructions and tackle forced self-employment
The Socialist Party sees the increase in self-employed workers as a result of an overly flexible labor market. According to the party, anyone who works for one client for a long period of time must become salaried. Forced self-employment must be opposed. To better protect the self-employed, a collective and public solution for disability and retirement will be put in place.
BBB: more freedom, fewer obligations
The BBB conspicuously does not opt for the VBAR bill or the Self-Employment Act. Through a "VAR-light" should give contractinghtgever and zzp'er should get more security on the front end. Overregulation is rejected and through a legal presumption of employment under €36 per hour, the self-employed must be protected at the base of the labor market. The party supports the plans for the invoering of disability insurance, but with an opt-out option. Candidate MP Henk Vermeer said in an interview with ZZP Kiest further explained the BBB's plans.
NSC: tthe labor market needs to be fairer
NSC supports the plans and proposals in the Borstlap Commission's January 2020 report. According to NSC, this advice forms the basis for a fair and future-proof labor market. The self-employed should be given clarity about the frameworks within which they can do business. The law will enshrine a legal presumption of employment is going to exist at an hourly rate below €36 and the party supports the introduction of the bill on Basic Insurance against Disability of the Self-Employed (BAZ). Candidate MP Tjebbe van Oostenbruggen gives in this interview more about NSC's program.
JA21: simplifying the rules
JA21 wants to simplify the regulations surrounding the hiring of self-employed workers. To give zzp'ers more clarity, the party is looking at the Belgian model. The party does not want mandatory disability insurance for zzp'ers. However, the party does want to abolish tax schemes such as the self-employed deduction and start-up deduction.
SGP: room for zzp'ers
According to the SGP, the continuous uncertainty for self-employed people must come to an end. Therefore, there should be legal recognition for this target group by establishing a clear definition with corresponding criteria. The party supports the introduction of the Self-employment Act and enforcement on false self-employment should focus on certain high-risk sectors. Furthermore, the party supports compulsory disability insurance for self-employed workers, but with an opt-out option. Self-employed persons in the agricultural sector are exempted from this insurance obligation. As far as the SGP is concerned, the self-employed can continue to be employed in case of 'peak and sickness'.
THINK: the balance between security and freedom
According to DENK, self-employed people who consciously choose self-employment must be given the space to do so. There must be a workable legal entrenchment of self-employment so that there is no more ambiguity for self-employed workers and clients. The party does not support the VBAR bill, but also does not explicitly express support for the Self-Employment Act. The party further wants dat there should be acollectively organized insuranceorganized disability insurance. DENK is open to an opt-out option.
Christian Union: address excessive flexibilization
The Christian Union supports the introduction of the VBAR bill to provide greater clarity give to clients and self-employed workers. The differences between the self-employed and employees must be reduced. Tax breaks for the self-employed are to be transformed at a sensible pacemd to a single employed person discount and mandatory disability insurance for self-employed workers is necessary, according to the party.
Conclusion
With regard to the self-employed dossier, there are clear differences between the political parties. On the left, the parties value protection, securities and the introduction of compulsory disability insurance. In the center of the political playing field, parties seek the balance between freedom of choice and obligations. The initiative proposal Self-Employment Act can play an important role here. In a webinar organized by ZZP Kiest, the various plans and proposals were discussed.
Clear criteria for determining self-employment remains an important issue for many self-employed workers. This emerged once again from an election survey of the Freelance Market Index (FMI). With a new Lower House approaching and later the installation of a new cabinet, the question for many freelancers and clients is which parties are actually willing to take steps on this issue in a constructive and workable manner.
We remain in dialogue with politicians in The Hague and make an important contribution to the discussion on the future of the labor market and position of the self-employed through reports and studies.

Request a free consultation

Questions about this? Please contact us.
Sem Overduin
Public Policy & Affairs Manager
Sem.Overduin@headfirst.nl
Oifik Youssefi
Public Affairs Officer
Oifik.Youssefi@headfirst.nl
Maaike van Driel
Head of Legal
Maaike.vanDriel@headfirst.group
Thomas ten Veldhuijs
Senior Legal Counsel
Thomas.tenVeldhuijs@headfirst.nl
Tackling false self-employment affects least controversial self-employed workers
The number of self-employed persons without personnel (zzp'ers) in the Netherlands will decrease slightly between 2023 and 2025 for the first time in years: from 1.21 million to 1.20 million. This is according to the report "A decade of self-employment - facts, figures and developments. Remarkably, the contraction does not occur among the much-discussed group of self-employed people who work for companies with few clients, but rather among self-employed people who are clearly entrepreneurs. The number of self-employed people selling products fell from 200,000 to 180,000 (-10 percent) and the number of service providers to individuals from 339,000 to 328,000 (-3.2 percent).
Relatively more self-employed own labor
The proportion of self-employed people who supply their own labor to businesses (b2b) and have fewer than three clients annually is actually increasing. Although their absolute number is slightly lower in 2025 at 273,000 than in 2023 (279,000), their share relative to all self-employed workers has increased as other groups have declined more sharply.
These figures emerge from the new report by independent knowledge platform ZiPconomy, in collaboration with ONL voor Ondernemers and HR-tech service provider HeadFirst Group. The biennial report is based on current figures from sources such as Statistics Netherlands (CBS), TNO and Intelligence Group. Erik Ziengs, chairman of ONL voor Ondernemers: "I am pleased that for the third time in this composition we can present a substantive report on the hard-working self-employed entrepreneur. Too often I hear unsubstantiated statements and arguments in discussions in The Hague. With this report we set out the facts, now it is up to politicians to make the right policy choices based on the facts."
Least under discussion, sharpest decline
The analysis shows that the number of self-employed people selling products declined from 200,000 in 2023 to 180,000 in 2025 (-10 percent). The group of self-employed people who primarily provide services to individuals also declined slightly: from 339,000 in 2023 to 328,000 in 2025 (-3.2 percent).
These groups do not work for large organizations and do not compete with workers in the labor market. Thus, the group least under discussion has been most affected by policy in recent years.
Marion van Happen, CEO HeadFirst Group: "Zzp'ers are at the center of the political debate about the labor market, but too often the discussion is based on assumptions rather than facts. Our goal is clear: inform MPs and policy makers with objective figures, to give them more insight into the Dutch self-employed population. For visioning the labor market and making the right policy choices, figures and facts are crucial. With the publication of this report, we are once again providing them."

Aging and rejuvenation
The report further shows that the self-employed population is no exception to the aging of the Dutch workforce. A third of all self-employed people are 55 years of age or older. That percentage has increased significantly: in 2015, it was just over a quarter. The number of employees aged 55 and older is also growing, but that growth is considerably less pronounced.
Strikingly, there are more young self-employed people, percentage-wise, than there were a decade ago. The number of self-employed people between the ages of 25 and 34 increased by a whopping 42 percent. Of the total growth in the number of self-employed over the past decade, 59 percent came from the growth in the number of people over 55 and 26 percent from the increase in self-employed people under 35. So the self-employed are "aging" and "greening" at the same time.
Ten years of zzp developments and a look at Belgium
This is the third time that ZiPconomy, ONL for Entrepreneurs and HeadFirst Group have released a report with up-to-date figures. It provides an overview of the development of the self-employed market between 2015 and 2025. With this, the researchers want to contribute to a better informed labor market debate.
Hugo-Jan Ruts, founder of ZiPconomy: "We look back at ten years of zzp discussion and analyze how the landscape changed since the disappearance of the VAR. How did the group of self-employed entrepreneurs develop? And how do they compare to employees in terms of income, protection and position on the labor market?"
In this edition, the researchers also make a comparison with the situation of self-employed workers in Belgium, where a separate law and customization by sector regulate the relationship between clients and self-employed workers. The trigger is the proposal for the new Self-Employed Act, which is partly inspired by the Belgian model. The international comparison offers valuable insights for politicians and policymakers.
The report is available here download.







