What does the Self-Employment Act change about hiring IT freelancers? The short answer: nothing yet. The long answer is more interesting. The rules will shift over the coming years.
In this article you will learn why the VBAR was scrapped, what happens with the 38-euro legal presumption, and what the Self-Employment Act will look like. More importantly: you will learn what to keep doing until then.
This blog is for clients: IT managers, CTOs and hiring managers who hire freelancers. Are you an IT freelancer yourself? Then read the version from your side.
One thing up front. This is the situation as of 30 September 2026. The bill still has to go through consultation, the Council of State and both Houses. Details may still change.
What is the Self-Employment Act?
The Self-Employment Act (Zelfstandigenwet) is a new Dutch law meant to clarify in advance when someone may work as self-employed. The government wants clients and freelancers to have certainty before they work together. Today, it only becomes clear afterwards, during an audit, whether a collaboration holds up. The intended start date is 1 January 2028.
That uncertainty afterwards is exactly today's problem. Many clients hire fewer freelancers because of it, or exclude them entirely. The Self-Employment Act should solve that with clear rules up front.
The idea originally came from four political parties: VVD, D66, CDA and SGP. They submitted a private member's bill in 2025. The current government adopted that proposal and is now developing it further.
Why was the VBAR scrapped?
On 6 March 2026, the government scrapped the clarification part of the Wet VBAR, because it caused too much unrest. That law would define more precisely when someone is an employee or self-employed. In practice it mainly created new uncertainty, and political support was lacking.
Scrapping it cleared the way for the Self-Employment Act. The difference lies in the starting point. The VBAR looked for signs of employment. The Self-Employment Act puts entrepreneurship at the centre: when is someone demonstrably independent?
For you, this does not mean the rules are relaxing. The current assessment framework simply applies until the new law is in place.
What does the 38-euro legal presumption mean for you?
For IT hiring, little, because IT rates are well above the threshold. The legal presumption has been definitively adopted and takes effect on 31 December 2026. If a freelancer works below around 38 euros per hour, they can claim they are actually an employee. You then have to prove otherwise.
So that part of the VBAR did survive. The House of Representatives approved it in April 2026, the Senate in June. The threshold will be indexed; the exact amount at the start is still to be set.
Two nuances matter. It is a civil-law instrument: the freelancer invokes it in court. The Tax Authority cannot invoke it itself. And a higher rate is no free pass. Above 38 euros, a collaboration can still be disguised employment. Want to know why the level of the rate counts? Read our blog on a low hourly rate as a Dutch DBA Act risk.
How will the Self-Employment Act work?
With two tests. The self-employment test looks at the person: do they behave as an entrepreneur? The working-relationship test looks at the assignment: is there freedom and independence, or rather authority? The exact criteria will only be published with the public consultation.
The original private member's bill included business risk, finding your own assignments and setting your own prices. Provision for disability and pension was also mentioned. Do not treat those points as fixed requirements yet. The final text may turn out differently.
What was removed from the proposal?
Two parts of the original bill will not make it into the law. The independent committee that would give a binding advance ruling on a working relationship is gone. The option to introduce a sector-specific presumption of employment has also been dropped. So you will not be able to have your collaboration approved in advance by a committee.
What replaces it?
A statutory provision stating when there is in any case no authority. If you follow those rules, you know for sure the collaboration is independent. It works as a kind of safe harbour. The definition of an employee and the protection that comes with it do not change.
What is the timeline to 2028?
The planning from the parliamentary letter of 10 September 2026 looks like this:
- End of September 2026: second public consultation, implementation tests and regulatory burden review
- 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
Legislative processes often run late. So do not count on 2028 as fixed. See it as the earliest realistic date.
What should you keep doing until then?
Simply hire compliantly under the current rules. Until the Self-Employment Act is in place, the Dutch DBA Act remains leading, with the nine factors from the Deliveroo ruling. The Tax Authority has been actively enforcing since 1 January 2025. Back-tax assessments can go back to that date. Waiting for the new law is not a strategy.
In 2026, a soft landing still applies. The Tax Authority usually starts with a company visit and a warning. No default fines are imposed this year, but offence fines are possible for intent or gross negligence. Want to know how the nine factors work? Read our complete guide to the Dutch DBA Act.
The good news: if you hire well now, you will probably be fine later too. The working-relationship test revolves around authority and freedom. That is exactly what today's assessment revolves around as well.
A few things you can do right now:
- Define each assignment by a result, not by ongoing capacity
- Avoid embedding: no fixed schedule, no staff activities, no team role as an employee
- Record how the freelancer works independently, and make sure practice confirms it
- Check whether your freelancers demonstrably behave as entrepreneurs
- For long-running or embedded work, choose a construction that covers the risk
What does this mean for long-running IT assignments?
They remain the biggest point of attention, now and later. A cloud engineer who works in your team for a year scores toward employment on several factors. That does not change with the Self-Employment Act. The working-relationship test also looks at freedom and authority in practice.
For such assignments, the intermediary construction is often the sensible route. At Maedium, I then sit contractually in between and take on the risk. The IT professional stays an independent entrepreneur, without authority or embedding. That is a commercial agreement, not a legal guarantee: the Tax Authority always looks at actual practice. Want to know the difference? Read our comparison of the intermediary construction and intermediation.
Frequently asked questions about the Self-Employment Act
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. See 2028 as the earliest realistic date, not as a fixed fact.
Does the Dutch DBA Act still apply until then?
Yes. Until the Self-Employment Act takes effect, the Dutch DBA Act remains leading. The Tax Authority assesses collaborations using the nine factors from the Deliveroo ruling. Enforcement has continued since 2025, with back taxes going back to 1 January 2025.
Can I have my collaboration approved in advance later?
Not through a committee. That part was removed from the proposal. There will be a provision stating when there is in any case no authority. If you meet it, you have certainty. How that works out exactly will depend on the final text of the law.
Does the 38-euro presumption affect my IT hiring?
Rarely. IT freelancers usually charge well above that threshold. The presumption takes effect on 31 December 2026 and mainly protects low-paid freelancers. Note: a high rate is no guarantee. Even then, a collaboration can be seen as employment.
Should I adjust my contracts now?
Not for the new law, because it does not exist yet. Perhaps for your practice. Set up your assignments around result, freedom and independence now. That helps under the current rules and later. If in doubt about a specific situation, consult an employment lawyer.
Conclusion: the law changes, the principle does not
The Self-Employment Act is coming, but in 2028 at the earliest. The VBAR is off the table and the 38-euro presumption takes effect at the end of 2026. That last one rarely affects IT hiring. The core stays the same: does your freelancer demonstrably work independently, without authority and embedding?
For whom is this most urgent? For clients with long-running, embedded IT assignments. They run a risk now and later. For whom less? For those outsourcing short, defined projects to freelancers with multiple clients.
My advice: do not wait for 2028. Set up your hiring well now. Then you will not have to overhaul anything later.
Want to know where your hiring stands?
Unsure whether your current IT assignments pass the test, now and later? Plan a no-obligation call with me. We go through your situation together.
Note: this article is general information, not legal advice. It reflects the situation as of 30 September 2026. Regulations may change; consult rijksoverheid.nl, belastingdienst.nl or internetconsultatie.nl for current information. For complex situations, I advise consulting an employment lawyer or tax advisor.
