Wet VBAR Law: how inbound employers should react in 2026

Dutch ZZP rules look very different in 2026 than the market expected. The Belastingdienst lifted the DBA enforcement moratorium on 1 January 2025. In March 2026, the cabinet then scrapped the clarification part of the VBAR law. What is left, and what should inbound employers do? This article gives the practical answer.

What is the VBAR law in 2026?

The Wet VBAR Law (Wet verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden) was meant to clarify when a worker counts as an employee or self-employed. On 6 March 2026, however, the cabinet announced that the clarification component would be scrapped due to market unrest. Only the legal presumption, called rechtsvermoeden, survives.

The surviving rechtsvermoeden is now being detached as separate legislation. The cabinet aims to publish it in the Staatsblad by 31 August 2026. Therefore, the original three-pillar test never reaches the statute book. A separate Zelfstandigenwet is planned to define genuine self-employment, but it is not expected before 2027.

Why ZZP enforcement returned in 2025

The Belastingdienst lifted the enforcement moratorium on 1 January 2025 because false self-employment had grown too widely. For nearly a decade, the tax authority only acted against clear bad faith. From 1 January 2025, however, it can issue corrections to clients that misclassify ZZP workers as self-employed.

Corrections (naheffingen) for payroll taxes and social premiums apply only from 1 January 2025 forward. The Belastingdienst cannot reach back further to recover unpaid amounts under DBA enforcement. Yet, inside that window, audits and back payments are real, and they target the hiring company rather than the contractor.

Wet VBAR Law: Are there fines in 2026?

In December 2025, the cabinet decided that no administrative fines (verzuimboetes) will be imposed on newly detected cases of schijnzelfstandigheid in 2026. The “soft landing” therefore continues. However, corrections, interest, and penalty fines for deliberate or seriously negligent breaches still apply. The Belastingdienst usually starts with a business visit before any audit.

Inbound employers do not face automatic fines for honest mistakes in 2026. But they do owe back wage tax and social premiums when reclassification happens. In addition, deliberate misuse, repeat findings, or schemes that ignore prior warnings can still trigger penalty fines under existing Wet DBA rules.

How does the Belastingdienst assess false self-employment?

The Belastingdienst weighs the actual working relationship, not the contract title. Inspectors look at instruction, integration, and entrepreneurship signals. If a contractor works like an employee, tax authorities treat the engagement as employment. This holds true even when both parties signed a ZZP contract.

Because the VBAR Law clarification part was scrapped, the test still rests on the holistic case-law standard. The Deliveroo ruling of the Hoge Raad remains the leading reference. Multiple clients, own equipment, commercial risk, and a real entrepreneurial profile support genuine ZZP status. Daily supervision, fixed hours, and exclusivity push toward employment.

Wet VBAR Law: What does the rechtsvermoeden mean for employers?

The rechtsvermoeden creates a legal presumption of employment for workers who earn below an hourly threshold. The threshold is €38 per hour as of 1 January 2026, linked to the statutory minimum wage. Below that rate, the worker can claim employee status, and the client must rebut the presumption.

The rule lives in civil law and runs alongside the Wet DBA test for tax. Therefore, lower-paid ZZP arrangements face risk on two fronts: tax reclassification by the Belastingdienst, and a labour-law claim from the worker. Inbound employers using cheaper ZZP labour carry the highest exposure under this combined VBAR law and DBA enforcement framework.

Who carries the risk in 2026?

The hiring party carries most of the financial risk. If the Belastingdienst reclassifies a ZZP engagement, the client owes back payroll taxes and social premiums to 1 January 2025 at the earliest. Interest applies. Foreign employers without a Dutch entity face extra complexity around withholding agent status and permanent establishment risk in the Netherlands.

Practical steps employers should take now

Inbound employers should review every active ZZP relationship before further Wet VBAR Law enforcement steps. The right response combines contract review, working-practice change, and clean classification. In many cases, switching to payrolling Netherlands or an employer of record solution removes the risk while keeping the same talent in place.

A short checklist for 2026:

• Map every ZZP contractor working for your Dutch operations.
• Test each engagement against the actual DBA case-law signals.
• Flag contractors who earn below the €38 rechtsvermoeden threshold.
• Re-paper engagements using ABU or NBBU-aligned payrolling where suitable.
• Consider an employer of record Netherlands route for strategic talent.
• Document everything; the Belastingdienst expects an audit trail.

Routes for inbound employers compared

How can Octagon help with VBAR Law compliance?

Octagon Professionals helps inbound employers move from risky ZZP setups to compliant Dutch employment without losing talent. Our team supports classification, contract review, payrolling, and full employer of record services in the Netherlands. As a result, you stay focused on commercial growth while we handle the labour-law plumbing locally.

We work daily with foreign employers facing the same DBA enforcement and Wet VBAR LAW questions. Therefore, we map your ZZP base, redesign the engagement model, and re-onboard people quickly. With Octagon as your partner, you reduce reclassification risk, keep a personal touch with your team, and stay in control of every hire.

FAQ

What is the Wet VBAR in simple terms?

Originally, the Wet VBAR Law was a Dutch bill designed to clarify worker classification. However, in March 2026, the cabinet decided to scrap the clarification portion of the bill. Consequently, only the rechtsvermoeden—a legal presumption of employment for workers earning below €38 per hour—survives from the original proposal. Moving forward, this surviving element will proceed as separate legislation, with the goal of being published in the Staatsblad by August 2026.

Are there fines for false self-employment in 2026?

In 2026, the Belastingdienst will not impose administrative fines on newly detected cases of schijnzelfstandigheid. Corrections for back wage tax and social premiums still apply from 1 January 2025 onwards. Penalty fines remain possible for deliberate or seriously negligent breaches under existing Wet DBA rules.

Are ZZP contracts still allowed in the Netherlands in 2026?

Yes, genuine self-employment is still allowed under Dutch law in 2026. However, the engagement must reflect real entrepreneurship, not disguised employment. Inbound employers should test each ZZP relationship against the DBA case-law signals and the €38 rechtsvermoeden threshold to stay compliant.

What does the VBAR law mean for foreign companies hiring in NL?

The VBAR law means foreign companies must classify Dutch workers carefully. If a ZZP contractor is reclassified, the foreign client may owe Dutch payroll taxes and social premiums. Many inbound employers therefore move these workers to payrolling or employer of record Netherlands models to remove DBA enforcement risk.

How can payrolling or an EOR reduce VBAR risk?

Payrolling and employer of record services place the worker on a compliant Dutch employment contract. The provider handles wage tax, social security, and labour-law duties. As a result, clients avoid schijnzelfstandigheid, drop DBA enforcement exposure, and stay outside the rechtsvermoeden under the new VBAR rules.