The Dutch government just rewrote the rulebook on false self-employment. In March 2026, the cabinet scrapped most of the VBAR bill after years of preparation. Yet the Belastingdienst still issues fines and back-assessments every month. International employers now face a confusing moving target. This guide explains what survived the legislative cull, what comes next under the new Zelfstandigenwet, and how to stay compliant through 2026 and beyond.
What happened to the Dutch VBAR bill?
On 6 March 2026, the cabinet scrapped the clarification part of the VBAR bill. The legislation had aimed to define exactly when a worker counts as an employee versus a genuine freelancer. However, the Council of State concluded that it added little real clarity. Political support collapsed quickly across the Tweede Kamer. Freelancers protested loudly on social media and at The Hague.
As a result, ministers pulled the plug before the planned 1 July 2026 entry date. Only one element survived the cancellation. The rest of the false self-employment clarification now sits abandoned. Meanwhile, enforcement of existing rules continues without any pause whatsoever.
The €38/hour legal presumption that survived
Despite the legislative pivot, the legal presumption of employment for low-paid workers stays fully active. Workers earning under €38 per hour can automatically claim employee status. Therefore, the client carries the burden of proving the relationship is genuine self-employment. The government detached this rule as standalone legislation. It must appear in the Staatsblad by 31 August 2026.
Consequently, hiring a freelancer below this hourly rate still triggers serious schijnzelfstandigheid exposure. Even with VBAR officially gone, the €38 baseline binds every Dutch hiring decision made today. Many foreign employers miss this nuance entirely and pay later.
What is the new Self-Employed Persons Act?
The replacement law is the Zelfstandigenwet, also called the Self-Employed Persons Act. Unlike VBAR, this new bill centres on the entrepreneur rather than the employer relationship. It asks whether a worker genuinely operates as a self-employed professional in the open market. Key tests include serving multiple clients, setting your own rates, and bearing real financial risk.
The earliest realistic timeline is 2027. Moreover, the cabinet plans a phased rollout across several years. Until then, the existing Wet DBA framework and the €38 presumption govern false self-employment enforcement. Expect further political revisions before any final adoption.
Why are Belastingdienst fines still active despite the VBAR pivot?
The Belastingdienst is enforcing false self-employment rules immediately. Since 1 January 2026, the enforcement moratorium has officially ended. However, the tax authority distinguishes deliberate violations from honest mistakes. Default fines for unintentional misclassification stay paused throughout 2026.
In contrast, gross negligence triggers punitive penalties of 25 percent right away. These fines can reach €6,250 per case, plus full back-assessments of payroll tax. Furthermore, corrections look back as far as 1 January 2025. Foreign employers without local Dutch HR expertise carry the highest exposure to enforcement actions.
| Rule | Status (June 2026) | Effective date |
| VBAR clarification | Scrapped | N/A |
| €38/hour legal presumption | Active | By 31 August 2026 |
| Self-Employed Persons Act (Zelfstandigenwet) | In development | 2027 onwards |
| Belastingdienst gross-negligence fines | Active | 1 January 2026 |
| Default misclassification fines | Paused | Resume 2027 |
Who is most exposed to false self-employment risk?
Foreign companies hiring Dutch freelancers without local entity support face the largest risk today. The Belastingdienst actively targets long-term contracts, fixed schedules, and exclusive client arrangements. Tech firms, consultancies, and creative agencies regularly appear in recent audit reports.
Additionally, any contract paying under €38 per hour now flags automatically. Roles resembling traditional employment also draw immediate scrutiny from inspectors. Therefore, multinational headcount strategies built around freelance contractors need urgent reassessment before year-end.
How can foreign employers avoid false self-employment fines?
The smartest hedge against this moving legislative target is structural certainty. An Employer of Record converts ambiguous freelance contracts into fully compliant Dutch employment. Furthermore, payrolling solutions automatically cover holiday pay, pension, sick leave, and applicable CAO obligations.
Specifically, a Dutch EOR delivers three concrete protections:
- It eliminates schijnzelfstandigheid risk by employing workers directly under Dutch labour law.
- It applies sector CAOs and the €38 hourly floor without manual oversight.
- It absorbs every future compliance shift, including the upcoming Self-Employed Persons Act.
Therefore, international businesses scale Dutch teams without setting up a local entity. Meanwhile, they sidestep each legislative pivot with zero administrative overhead. The cost of one Belastingdienst penalty usually exceeds a full year of EOR fees.
Why Octagon is the safer route in 2026
The Dutch employment landscape will keep shifting through 2027 and beyond. However, you cannot pause hiring while parliament debates the next freelance bill. Octagon Professionals has navigated Dutch labour law since 1989. Our EOR and payrolling services neutralise false self-employment risk today. We also future-proof your workforce against the new Self-Employed Persons Act tomorrow. Contact our compliance team before your next Dutch hire becomes a Belastingdienst case file.
FAQ
What is false self-employment in the Netherlands?
False self-employment, or schijnzelfstandigheid, happens when a freelancer works under conditions identical to a regular employee. The Belastingdienst treats this as a hidden employment relationship. Consequently, the client owes back payroll taxes, social premiums, and potential penalties reaching up to 100 percent of the unpaid assessment amount.
Is the Dutch VBAR Act still happening in 2026?
No, the cabinet scrapped the clarification part of VBAR on 6 March 2026. Only the €38 per hour legal presumption of employment survived the cancellation. The government detached this rule as separate legislation. Publication in the official Staatsblad is expected before 31 August 2026.
When does the new Self-Employed Persons Act take effect?
The Zelfstandigenwet, also called the Self-Employed Persons Act, is still being drafted. Implementation will follow a phased rollout starting in 2027 at the earliest. Until then, the existing Wet DBA, sector CAOs, and the €38 hourly presumption continue to govern false self-employment cases.
How does an Employer of Record prevent false self-employment fines?
An Employer of Record legally hires the worker on your behalf under Dutch labour law. Therefore, the relationship cannot qualify as false self-employment during any audit. The EOR fully manages payroll, pension, holiday pay, and CAO compliance. This shields your business from costly Belastingdienst fines.
