On 1 October 2026, the Self-Employed Persons Act was put out for online consultation. With this Act, the Government aims to provide greater clarity on when an employer can work with a self-employed person and when this does not constitute employment. The Government’s aim is for the new Act to come into force on 1 January 2028.
What are the current regulations?
To date, the distinction between self-employed workers and employees has been determined in line with the principles established by the courts in the Deliveroo and Uber rulings. In (very) brief terms, this means that the classification of the employment relationship depends on all the circumstances of the case. A relevant factor may be whether the worker has acted, or is capable of acting, as an entrepreneur in economic transactions. See also https://bd-advocaten.nl/insights/hof-amsterdam-uber-chauffeurs-zijn-zelfstandigen/ on this subject. Initially, the legislator sought to resolve the classification issue through the Act
