Two Tests Will Decide Whether You Are Really a ZZP'er

The Dutch government has announced what the Zelfstandigenwet — the new law on self-employment — will actually look like. It is due to take effect on 1 January 2028, and the main change is simple: ZZP status will be decided by two tests up front, instead of endless disputes after the fact.

Why this matters

For years the uncertainty around the Wet DBA persisted, and the many court rulings on platform work only added to the confusion.

The consequence was the same for both sides:

• companies were afraid to hire freelancers;
• the self-employed risked being reclassified as employees retroactively.

The new law is meant to provide clear rules in advance — to avoid disputes and reduce risk.

Instead of an additional commission, the government is introducing two statutory tests that will determine self-employed status.

Test 1: Zelfstandigentoets — are you an entrepreneur at all

The first test looks at you, not at a specific assignment. It assesses:

• the degree of independence;
• the presence of entrepreneurial risk;
• the freedom to organise your own work.

Test 2: Werkrelatietoets — is there authority

The second test looks at the specific working situation:

• whether actual control and authority (gezag) exists;
• whether the work is carried out independently.

Together the two tests should give an unambiguous answer: employment or self-employment.

The safe harbour: when there is no gezag

The law will include an explicit definition of situations in which there are no indicators of authority (geen gezag). In those cases a person may always work as self-employed.

The aim is to reduce clients' fear and give freelancers more certainty.

What happens next

1. End of September — the government publishes a second consultation clarifying the criteria for both tests.
2. The bill then goes to the Tweede Kamer, and after that to the Eerste Kamer.
3. Early 2028 — the planned start.

Until then the current rules on bogus self-employment still apply — we covered those separately: consequences and criteria of schijnzelfstandigheid and the soft transition period for 2026.