A contractor becomes an employee in the Netherlands as soon as the working relationship, as it works in practice, meets the elements of an employment contract in Article 7:610 of the Dutch Civil Code (BW): personal work, wages and work “in the service of” the client, for a certain period. The label in the contract does not decide; what the parties actually do does, and since the Uber ruling of 2025 the contractor’s entrepreneurship counts, but is not decisive.
Since 1 January 2025 the Tax Administration (Belastingdienst) enforces against false self-employment (schijnzelfstandigheid) again. Below we explain the test, the presumptions, the cost of reclassification and what both sides should check.
Mündəricat
What does Dutch law test?
Dutch law does not define a self-employed person; it defines an employment contract, and everything else falls outside it. Article 7:610 BW requires work, wages, a certain period and work in the service of the employer, and all elements must be present at the same time.
- İş: the person performs work for the client; this is rarely disputed.
- Əmək haqqı: any payment for the work, including hourly or project fees paid on invoice.
- A certain period: a light requirement that most non-incidental relationships meet.
- In the service of (gezagsverhouding): the client may give binding instructions on how the work is done, or the work is embedded in its organisation.
Instructions about the result, deadlines or quality standards are normal in any commercial contract. What points to authority is control over how, when and where the work is done. More on the alternative is in our article on the contract for services (overeenkomst van opdracht).
How does the Supreme Court weigh the circumstances?
In the Deliveroo judgment of 24 March 2023 (ECLI:NL:HR:2023:443), the Supreme Court (Hoge Raad) held that all circumstances must be weighed together. It listed relevant viewpoints, without making the list exhaustive.
- The nature and duration of the work.
- How the work and working hours are determined.
- Whether the work and the worker are embedded in the client’s organisation.
- Whether the work must be performed personally.
- How the agreement came about.
- How the pay is determined and paid, and its level.
- Whether the worker carries commercial risk.
- Whether the worker acts as an entrepreneur in the market, for example by acquiring clients, building a reputation and being treated as a business for tax purposes.
In the Uber ruling of 21 February 2025 (ECLI:NL:HR:2025:319) the Supreme Court added that there is no ranking among these circumstances. Entrepreneurship outside the relationship with the client counts, but it does not by itself decide the case. Someone with a Chamber of Commerce (KVK) registration and several clients can still be an employee of one particular client.
Which statutory presumptions help the worker?
Under Article 7:610a BW, someone who has worked for another for pay for three consecutive months, weekly or for at least 20 hours a month, is presumed to work under an employment contract. The presumption is rebuttable, but the client then has to prove that there is no employment contract.
Article 7:610b BW adds a presumption about the number of hours: after three months, the agreed working hours are presumed to equal the average over that period. In a reclassification dispute, this often determines how much back pay is owed.
How does the Tax Administration enforce?
The moratorium on enforcement under the Wet DBA ended on 1 January 2025. Since then the Tax Administration can again impose additional payroll tax assessments (naheffingsaanslagen) when it finds that a relationship is employment.
The Tax Administration has phased in its penalty policy and has announced limits on going back in time; these are policy rules that can change, so check the current position on belastingdienst.nl. Enforcement does not stop at tax: the worker can ask the subdistrict court (kantonrechter) to declare an employment contract, a mandatory sectoral pension fund can claim contributions, and UWV assesses the relationship when the worker applies for benefits.
What does reclassification cost?
Reclassification works backwards. The client owes payroll tax and social security contributions, often calculated on a grossed-up basis because nothing was withheld.
- Holiday allowance of at least 8% of gross annual salary under the Minimum Wage and Minimum Holiday Allowance Act (WML).
- Statutory holidays of at least four times the weekly working hours per year (Article 7:634 BW), with untaken days paid out.
- Continued payment of at least 70% of wages during illness for up to 104 weeks (Article 7:629 BW).
- Pension contributions where a mandatory sectoral pension fund applies.
- Dismissal protection: the contract only ends with the worker’s consent, UWV permission or dissolution by the court, plus a transition payment.
A client that simply stops giving assignments may find that the employment contract never ended and that wages kept accruing. If several contractors work on the same terms, a finding for one is a template for the rest.
What changes with the new legislation on self-employment?
The government dropped the clarification part of the VBAR bill in March 2026. The rebuttable presumption of an employment contract below a statutory hourly rate was adopted separately by the Senate (Eerste Kamer) on 16 June 2026 and enters into force on 31 December 2026 (Stb. 2026, 207).
Under that presumption, a worker paid below the threshold can invoke an employment contract, and the client must then prove there is none. A separate Self-Employed Persons Act (Zelfstandigenwet) is being prepared. Until new rules apply, Article 7:610 BW as interpreted in Deliveroo and Uber decides.
Müştəri olaraq nəyi yoxlamalısınız?
Make sure the contract and the daily practice say the same thing. The Tax Administration’s model agreements help only if you also work in line with them.
- Check whether the contractor decides how, when and where the work is done.
- Check whether the contractor works alongside employees doing the same work, with the same tools and managers.
- Check whether the engagement has lasted three months or more, weekly or 20 hours a month.
- Check whether the contractor carries real commercial risk, for example for defects or non-payment.
- Check whether the contractor works for other clients and acquires work independently.
Podratçı olaraq nəyi yoxlamalısınız?
If your relationship looks like employment, you may have rights you are not receiving. If you want to stay independent, your conduct in the market matters as well.
- Check whether you receive instructions on how to do your work, not just on the result.
- Check whether you can send a substitute and whether that ever happens.
- Check whether you have other clients, your own insurance and your own acquisition.
- Keep records of your hours, instructions and how the engagement came about.
- If you believe you are an employee, note that claims for wages become time-barred after five years.
What can we do for you with a contractor or employee question?
Bizim məşğulluq vəkilləri advise clients and contractors on the qualification of their working relationship.
- We assess an existing engagement against Article 7:610 BW and the Deliveroo and Uber viewpoints.
- We review and draft contracts for services and align them with daily practice.
- We prepare your position for a company visit or audit by the Tax Administration.
- We advise on ending an engagement that may qualify as employment.
- We bring or defend claims for a declaration that an employment contract exists.
xülasə
- A contractor is an employee if work, wages, a period and a relationship of authority are present in practice (Article 7:610 BW).
- Courts weigh all circumstances together (Deliveroo, 2023); entrepreneurship counts but does not decide (Uber, 2025).
- After three months of weekly work or 20 hours a month, the law presumes an employment contract (Article 7:610a BW).
- Since 1 January 2025 the Tax Administration enforces against false self-employment again.
- A separate hourly-rate presumption was adopted in June 2026 and awaits entry into force.
Tez-tez soruşulan suallar
Does a model agreement from the Tax Administration protect me?
Only if the work is actually performed in line with it. Courts and the Tax Administration look at the relationship as it works in practice, weighing all circumstances under Article 7:610 BW.
Is a substitution clause enough to avoid employment?
No. The Supreme Court held in Deliveroo (ECLI:NL:HR:2023:443) that no single feature decides the case. A substitution clause carries weight only if substitution is realistic and actually happens.
Can I be an employee if I have a KVK registration and several clients?
Yes. In the Uber ruling (ECLI:NL:HR:2025:319) the Supreme Court held that entrepreneurship outside the relationship counts but is not decisive. The relationship with one particular client can still be employment.
What happens if my contractor relationship is reclassified?
The client may owe payroll tax and contributions, holiday allowance, holidays, sick pay and pension contributions. The contract then only ends with consent, UWV permission or a court decision, and a transition payment may be due.
