If someone works for a client at an hourly rate below €38, an employment contract is presumed. The client then has to prove there isn't one. That is what the Dutch act introducing a presumption of employment based on the hourly rate does. The Senate adopted it on 16 June (Stb. 2026, 158).
How it works
The worker invokes the presumption. The burden of proof then lies with the client. It is civil law: UWV, the Tax Administration and the Labour Inspectorate don't apply the presumption and assess working relationships as before.
There is no transition period. The presumption applies to every assignment running on the start date, not only to new ones. According to SRA, the Dutch association of accountancy firms, that date is 31 December 2026. The €38 threshold moves with collective wages.
What is not in it
The bill originally also covered authority and entrepreneurship, the questions that decide whether someone is truly self-employed. That part was taken out. The cabinet wants to settle it in a separate Self-Employed Act. For assignments above €38 this act changes nothing.
What you can do
- List all running assignments with an hourly rate below €38. Long-running assignments count too.
- Decide per assignment whether you can prove it is not employment, or whether you are better off hiring the person.
- If in doubt, ask a lawyer or your accountant. This article is not legal advice.
Sources: Dutch Senate, bill 36783 (in Dutch); SRA, 20 July 2026 (in Dutch).
Pearson & Partners locates and qualifies candidates for permanent roles, including where a freelancer used to sit.