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.
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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