New law sets clear rules for freelancers and their clients

The Dutch government has passed the Zelfstandigenwet to finally settle the controversy over pseudo-self-employment. Minister Aartsen of Work and Participation explained that the legislation provides clear benchmarks for freelancers and their clients, reducing the risk of retroactive tax and social-security claims. To qualify, a zzp'er must be registered with the Kamer van Koophandel, hold a VAT number, operate a business bank account and issue invoices, and must have at least three distinct clients in a two-year span while actively seeking new work.

The law also specifies that independent workers must retain freedom over where, when and how they perform tasks, except for jobs tied to a fixed site or schedule. Additionally, zzp'ers must secure basic insurance, disability coverage and a pension, with a minimum spending level to be discussed with the business community. Those meeting the criteria will be formally recognised as self-employed under the new statute.