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.
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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