New Zelfstandigenwet (Self-Employed Persons Act) in 2028: what we know so far
- Edited 8 October 2026
- 3 min
- Rules and laws
- Starting, Managing and growing
- KVK Editors
When are you a zzp'er and when are you an employee? For many self-employed professionals, this question remains difficult to answer. A new Zelfstandigenwet (Self-Employed Persons Act), due to come into force in 2028, is intended to clarify whether you are a zzp'er before you start a project. This is what the new law will mean for you.
Law proposal
The Zelfstandigenwet is a law proposal. The Lower and Upper Houses (Tweede en Eerste Kamer) of parliament still have to cast their votes. You can give your opinion on the proposal via the online (in Dutch) until 29 October 2026.
What is the Zelfstandigenwet?
The Zelfstandigenwet is a law proposal. It consist of two tests. These should give a reliable answer to the question: are you a zzp'er, or are you not? before you accept an assignment.
- Zelfstandigentoets (Self-Employment test): looks at you as a zzp’er. Do you behave like a self-employed professional, a business owner?
- Werkrelatietoets (Work relationship test): assesses how independently you carry out an assignment.
Thierry Aartsen, Minister of Work and Participation, wants to implement this law to offer a 'safe haven' to self-employed professionals and clients. And he wants to prevent .
What changes for zzp’ers?
The DBA Act primarily looks at the way in which zzp’ers and clients collaborate: the employment relationship. The new law primarily targets the zzp’er.
Do you want to know that you can accept an assignment as a self-employed person before you say yes? Then you will need to comply with the zelfstandigentoets and the werkrelatietoets.
Zelfstandigentoets: demands for the zzp’er
The proposal lists demands you have to meet as a zzp’er:
- Every two you have at least 3 clients.
- You set aside a certain amount to protect yourself against business risks. This includes insurance to cover you in the event of illness, business liability insurance, and pension savings. It is not yet known what this amount will be.
- Your business administration is in order. This means that you are registered with KVK, have a VAT identification number and a business bank account, and that you issue invoices yourself. You may also hire someone to issue invoices on your behalf, but you remain responsible and your business name appears on the invoice.
Werkrelatietoets: demands on the collaboration
The werkrelatietoets assesses how you and your client collaborate. You have to meet 4 demands:
- You and your client must have the intention to work without an employment contract.
- You must be free to determine how you will do the work.
- You set your own working hours and determine your own workplace.
- You run a financial risk. For example, if an assignment takes longer than expected, you will not get paid extra. The reverse is true also: do you have a lot of experience, so you can finish an assignment sooner than expected? You will still get paid the sum you negotiated, and save time.
How do you really work?
Drawing up a contract that states you meet the demands in the Zelfstandigenwet tests is not enough. What matters is that you truly work according to the demands and keep on doing so throughout the assignment.
Do you meet all the demands of the Zelfstandigenwet? Then you will know for certain that you are a self-employed entrepreneur. If you do not meet all the demands, the rules remain as they are now. You can still be self-employed, but in your case the Zelfstandigenwet does not give you certainty.
How can you prepare?
The law will not enter into force until 2028 at its earliest. But you can prepare now. This is what you can do:
- Sort out the basics
Check your registration with KVK and draw up a list of your clients from the past two years. - Show that you are a genuine entrepreneur
For example, make sure you are insured against business risks, such as illness and liability. And save for your pension. - Make clear agreements about your work
State in your contracts with clients that you decide for yourself how, when, and where you work.
Even if the law proposal is changed or not enacted, these preparations will help you prove that you carry out your assignments as a self-employed person.
Zzp'ers' FAQ
You must show that you comply with the requirements. For example,
- An extract from the Business Register proves that you are registered with KVK.
- Price quotations and invoices show how many clients you have had.
- Proof of insurance shows that you are spending money on reducing business risks.
- A deal with your client that says you work without an employment deal and that you do your work on your own.Emails or deals that show you choose for yourself how, where, and when you do your work.
In that case, you have no certainty that you can work as a self-employed person. The government wants entrepreneurs who meet the rules of the Self-Employment Act to be sure that they may work as self-employed people. If you do not meet the tests, this does immediately mean that you are not a self-employed person. In that case, you should look at the article Self-employed or not? 10 features of a freelance assignment.
You are not automatically an employee just because you have only one client. If you comply with the other conditions, you can still work as a self-employed professional (freelancer, zzp'er). However, you will not be able to use the ‘safe harbour’ rules of the Self-Employed Persons Act. That said, having only one client may show that you are not, in fact, self-employed. If there are other conditions that you do not meet either, it is possible that, based on the total view, authorities may still see you as an employee.
No, this is not part of the Zelfstandigenwet. The proposed law only states that you have to spend a certain amount of money on measures to minimise business risks. It is not yet clear how high this sum will be. You determine how to spend this money yourself. There are plans, however, to make disability insurance (AOV) compulsory as of 2030.
No, this is not covered by the Self-Employment Act either. However, building up a pension is seen as one way to cut business risks. Even though you are not obliged to do so, it is wise to save for your pension. Otherwise, once you reach state pension age, you will only receive a state pension.
That is still possible, but you may then fail to meet the 4th rule of the work test: taking financial risk. Suppose a client hires you as an adviser for €90 an hour. The client pays you for all the hours you work. If you finish sooner, you charge for fewer hours and are paid less. Do you need more time? Then you can charge for more hours. In that case, you are not bearing any financial risk, so you cannot benefit from the safeguards provided by the Self-Employment Act.
The Self-Employed Persons Act does not set a minimum hourly rate. However, on 31 December 2026, the legal presumption on low hourly rates will start. This means it will become easier to show that you are an employee. If you are a self-employed professional (freelancer, zzp'er) and work for an hourly rate of less than €38 and would prefer to be employed, you can take the matter to court. The court may rule that your client must take you on as an employee.
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