Legislation
Are you self-employed (zzp'er) and working for a low hourly rate? Or do you hire self-employed workers yourself? Then read on. From 31 December 2026 a new rule applies: if you earn €38 per hour or less as a self-employed worker, you are seen as an employee. Unless your client can prove that you really work independently.
Say you work as a self-employed worker for €30 per hour at one company. You get sick. Soon you can say: “actually, I am just an employee”. Your client then has to prove that this is not the case.
If they cannot? Then you have the same rights as an employee. Think of being paid while you are sick and protection against dismissal.
The key point: you do not have to prove anything, your client does.
Good news: this new rule changes nothing for you. You do not need to worry about it.
What does stay: the existing rules on false self-employment (the Wet DBA). Do you really work as an entrepreneur, with your own way of working and your own risk? Then you are fine. Feel free to show that to clients who are unsure.
Yes. There is no minimum rate. You can still work for less. The only consequence is that your client takes on more risk.
✅ Self-employed workers earning €38 per hour or less
✅ Businesses that hire self-employed workers
❌ Not if you work for a private person. For example, if you paint someone's house, this rule does not apply.
Only the self-employed worker, or for example a trade union on your behalf. The Tax Authority cannot use this rule against you.
📅 31 December 2026
The law has been approved by both chambers of Dutch parliament. The amount of €38 is adjusted every year. If it changes at the start, we will update this article.
As a self-employed worker:
1. Work out what you really earn per hour. Do you get a fixed price per job? Divide it by the number of hours you spend on it.
2. Are you around €38? Check whether you keep enough for your costs, insurance and pension. Maybe it is time for a higher rate.
3. Show that you are a real entrepreneur. For example with several clients, your own way of working and your own risk.
As a client:
1. List the self-employed workers you hire and what they earn per hour.
2. Do you pay €38 or less? Check whether the worker is really independent. Or do they actually work just like your own staff?
3. Write down why they are self-employed and not an employee. Then you can prove it later.
4. In doubt? A higher rate or simply an employment contract may be the better choice.
The existing rules on false self-employment (the Wet DBA) still apply. This new rule comes on top.
From which hourly rate does the rule apply?
At €38 per hour or less.
I earn more than €38 per hour. Does anything change for me?
No, not because of this rule. The Wet DBA still applies.
Do I automatically become an employee?
No. Your client can still prove that you really work independently.
Can I work for less than €38?
Yes. It is not a minimum rate.
Does it apply if I work for private individuals?
No. Only if you work for a business.
When does it start?
On 31 December 2026.
Have questions about this legislative change? Send an email to info@sarabeladministratie.nl.