NETHERLANDS Trends and Developments Contributed by: Tijmen Noordoven, Maarten Minnaard, Claire Huijts and Annemeijne Zwager, Rutgers & Posch
• to create a level playing field in the labour mar - ket and to improve the social protection of self- employed persons. The bill therefore seeks to clarify the status of self- employed persons and to adapt legislation to the modern labour market, in which individuals desire greater freedom in their work. The aim is not to influ - ence the number of self-employed persons, but to establish by law when an individual qualifies as self- employed, thereby providing legal certainty. The bill recognises self-employed persons and obliges them to make provisions for incapacity for work and for retirement, to guarantee social security and a level playing field. The Zelfstandigenwet introduces a clear statutory assessment framework to determine when an indi- vidual may operate as a self-employed person. This framework consists of two tests: the self-employment test and the working relationship test. Both tests must be satisfied to obtain certainty regarding the contrac - tor’s self-employed status. • Self-Employment Test – the individual must: (a) operate at their own expense and risk; (b) maintain proper accounts; (c) conduct themselves as an independent entre - preneur in the economic sphere; (d) make adequate provision for incapacity for work (the manner of provision is at the discre - tion of the self-employed person); and (e) arrange a proportionate contribution for retire - ment provision (the manner of provision is at the discretion of the self-employed person).
• Working Relationship Test – the following condi - tions must be met: (a) there is freedom in the organisation of work; (b) there is freedom in the organisation of working hours; (c) there is no hierarchical control; and (d) the parties intend to perform work other than based on an employment contract. The bill also makes it possible to introduce, at a sec - toral level, a legal presumption of employment in sec - tors with high levels of pseudo self-employment. The sponsors also support a legal presumption of employ - ment based on a minimum hourly rate, as provided for in the Wet VBAR. Outlook Ultimately, the House of Representatives will have to choose between Wet VBAR, Zelfstandigenwet , or nei- ther of them. This choice will depend on the outcome of the elections for the House of Representatives on 29 October 2025 and whether enough political parties together will have a majority. Although it is time to have clear legislation in place, given the new elections it is questionable whether the proposed implementa - tion date of 1 July 2026 will be met.
394 CHAMBERS.COM
Powered by FlippingBook