What does the Self-Employment Act mean for you as an IT freelancer? Will you have to pass a test to keep working independently? And what if you do not pass it?
In this article you will learn how the two tests of the Dutch Self-Employment Act work, what is already settled and what is not. You will also learn what you can do today, so you get through it later without stress.
This blog is for IT professionals working as freelancers: cloud, network, DevOps and security engineers. Are you a client? Then read the version for clients.
To be honest up front: this is the situation as of 30 September 2026. The legal text is not final yet. So I write down what is settled, and say honestly where things are still open.
What is the Self-Employment Act for freelancers?
A new law that should determine in advance whether you may work as self-employed. Today, it only becomes clear afterwards, during an audit, whether your collaboration holds up. The Self-Employment Act should give you and your client that certainty up front. The intended start date is 1 January 2028.
It is a response to the unrest of recent years. Since enforcement resumed in 2025, many clients have become cautious. Some no longer hire freelancers at all. A clear law should take away that fear.
The law replaces the scrapped clarification part of the VBAR. The big difference: the Self-Employment Act does not look at what makes you resemble an employee. It looks at what makes you an entrepreneur.
What do the two tests involve?
The self-employment test looks at you as a person: do you behave as an entrepreneur? The working-relationship test looks at the assignment: do you have freedom and independence, or do you work under authority? Both tests get a limited number of criteria. Which exactly will be published with the public consultation.
The self-employment test: are you an entrepreneur?
This test is about you, apart from any single assignment. The 2025 private member's bill included points like running business risk, finding your own assignments and setting your own prices. Provision for disability and pension was also mentioned.
Note: those were the points from the original proposal. The final criteria may differ. Take them as direction, not as hard requirements.
The working-relationship test: do you work freely or under authority?
This test is about a specific assignment. Do you decide how and when you work? Or does the client direct you the way a manager directs an employee? The government is drafting a provision stating when there is in any case no authority. If you meet it, you are safe.
For IT professionals, this is familiar ground. It closely resembles the current factors on working method, working hours and embedding. What you already do well now will probably stay fine later.
What if you do not pass the tests?
Then you do not simply become an employee, but you do know where you stand. The government promises freelancers who do not meet the criteria a concrete course of action. You should be able to see what to change in order to comply. That is a real difference from today, where you only hear afterwards that it went wrong.
An independent committee giving a binding advance ruling will not happen. That part was removed from the proposal. So later you assess your situation yourself, together with your client, based on the law.
Does the 38-euro legal presumption affect you?
As an IT freelancer, almost never. The legal presumption takes effect on 31 December 2026. If you work below around 38 euros per hour, you can claim you are actually an employee. Your client must then prove otherwise. IT rates are usually well above that.
It is a protective tool for low-paid freelancers, not a risk for you. Still, the measure says something. A low rate does not fit entrepreneurship. Have you not looked at your rate in a while? Then read how you build your hourly rate.
What about mandatory disability insurance?
That is probably coming too, but separately from the Self-Employment Act and later. The bill for a mandatory basic disability insurance has been before the House of Representatives since March 2026. The intended introduction is around 2030. In the original Self-Employment Act proposal, disability provision was also a condition.
Want to know what it will cost you and what to arrange now? Read our blog on mandatory disability insurance for IT freelancers.
What is the timeline?
According to the parliamentary letter of 10 September 2026:
- End of September 2026: second public consultation, which you can respond to yourself
- End of 2026: advice from the Council of State
- 2027: debate in the House of Representatives and the Senate
- 1 January 2028: intended entry into force
Legislation often runs late. See 2028 as the earliest date. Until then, nothing changes in how you are assessed.
What can you do now?
Make your entrepreneurship demonstrable. Until 2028, the Tax Authority assesses you with the nine factors of the Dutch DBA Act. The Self-Employment Act will look at similar things. So if you work as an entrepreneur now and can show it, you are fine now and later.
A practical list:
- Work for more than one client where possible
- Set your own rate and negotiate your terms
- Keep your Chamber of Commerce registration, VAT and admin in order
- Arrange disability cover and pension, even though it is not mandatory yet
- Keep evidence of acquisition, own resources and own risk
- On long-running assignments, pay extra attention to freedom in method and hours
That last point especially needs attention. The longer you stay with one client, the easier it is to quietly become part of the team. Want to know where you stand now? Read our blog on the Dutch DBA Act risk for IT freelancers.
What do you do on a long-running assignment?
A construction that covers the risk helps there. With the intermediary construction, Maedium sits contractually in between and takes on the risk for the client. You stay an independent entrepreneur: no employment, no authority, no embedding. That is a commercial agreement, not a legal guarantee. How you actually work remains decisive.
Frequently asked questions about the Self-Employment Act for freelancers
When does the Self-Employment Act take effect?
The intended start date is 1 January 2028. First come a public consultation, advice from the Council of State and debate in both Houses in 2027. Legislation often runs late, so see 2028 as the earliest possible date.
Which criteria will be in the self-employment test?
That is not known yet. The government will publish the criteria with the public consultation. The 2025 private member's bill included business risk, finding your own assignments, own prices and provision for disability and pension. The final list may differ.
Can I have my situation assessed in advance later?
Not by an independent committee; that part was dropped. There will be a provision stating when there is in any case no authority. If you meet it, you have certainty. If not, it should be clear what you need to change.
Should I change anything now?
Not because of the new law, since it does not exist yet. But because of the current one: the Dutch DBA Act has been enforced since 2025. Work demonstrably as an entrepreneur, with multiple clients, your own rate and own risk. Then you are fine now and probably later too.
Can I respond to the bill?
Yes. During the public consultation, anyone can respond on internetconsultatie.nl. The government announced it for the end of September 2026. It is a good chance, as an IT freelancer, to share your practical experience, for example about long-running IT projects.
Conclusion: build demonstrable entrepreneurship now
The Self-Employment Act is coming, in 2028 at the earliest. With a self-employment test and a working-relationship test, you should know in advance where you stand. The criteria are not settled yet. What is settled: entrepreneurship and freedom in your work are central, just like now.
For whom is this most urgent? For IT freelancers with one large, long-running client. That situation is already vulnerable today. For whom less? For those with multiple clients, who set their own rate and have their affairs in order.
My advice: do not wait for the legal text. If you work as a real entrepreneur now, you have little to fear later.
Want to spar about your position?
Unsure whether your current assignment will pass the test later? Plan a no-obligation call with me. I think along peer-to-peer.
Want assignments where compliance is well arranged? See how to register with Maedium.
Note: this article is general information, not legal or tax advice. It reflects the situation as of 30 September 2026. Regulations may change; consult rijksoverheid.nl, belastingdienst.nl or internetconsultatie.nl for current information. If in doubt about your own situation, consult a lawyer or tax advisor.
