Budget Day 2024: Update On Legislation For Self-employed Professionals (ZZP)

In many cases, it is clear whether someone is working under an employment contract or under a service contract as a self-employed professional. Sometimes it is not that simple.

On Budget Day, the Dutch government announced its intention to clarify the rules on this topic. A bill will be introduced to provide greater job security for flexible workers, with measures aimed at better protecting temporary workers, agency workers, and on-call employees. The proposal also aims at clarifying when someone works as employee or as self-employed. A mandatory disability insurance scheme for self-employed professionals will be introduced in order to better protect self-employed professionals against income loss against long-term disability and to increase the level playing field between different types of workers. In addition, the Dutch tax authorities will resume the enforcement of the employment classification rules for wage tax purposes to combat false self-employment.