Presumption of employment from 31 December 2026: the €38 an hour line

From 31 December 2026 a new legal presumption applies in the Netherlands: anyone who works for a rate of about €38 an hour or less is presumed to do that work under an employment contract (arbeidsovereenkomst). Your client can rebut the presumption, but must then prove that you are not an employee.

Law as of 11 November 2026

The rule is in the new art. 7:610aa BW (Burgerlijk Wetboek, Dutch Civil Code). The Tweede Kamer (House of Representatives) adopted the bill on 21 April 2026, the Eerste Kamer (Senate) on 16 June 2026. It is the Act of 18 June 2026 (Stb. 2026, 158) and takes effect on 31 December 2026 (Stb. 2026, 207). So it is no longer a bill but adopted law.

The presumption in one table

Why does the statute say €36 while the government says €38? The text was written with the minimum wage of 1 January 2025. With the minimum hourly wage of 1 January 2026 (€14.71), the government puts the line at €38. The exact amount the presumption starts with on 31 December 2026 is set by the minister in a ministerial regulation. After that it rises with every indexation of the minimum wage.

What the presumption does and does not do

The presumption is a rule of evidence, not a ban. As a genuinely self-employed person you may still work for less than €38 an hour. The government itself writes that the line is not a minimum rate for freelancers.

What changes is the burden of proof. Without the presumption, a worker who wants an employment contract has to prove work, pay and authority (gezag) themselves (art. 7:610 BW). With the presumption, the worker only has to show that the rate is below the line. The court then provisionally assumes an employment contract, and the client has to prove the opposite.

If a claim based on the presumption succeeds, you get the rights of an employee, such as pay during illness and protection against dismissal. The law leaves the scope of that employment contract to the court. For a clearly defined assignment in hours and duration, the court will generally follow it.

Only the worker, not the Belastingdienst

The presumption works only in civil law, between worker and client. The Belastingdienst (Dutch tax administration) and UWV (the employee insurance agency) cannot invoke it themselves to levy payroll taxes or contributions. A trade union or pension provider cannot invoke it in its own name either, only on behalf of a worker (Kamerstukken 36 783, no. 3, section 4.3.2).

That does not mean a rate below the line has no tax effect. If a court establishes an employment contract at the worker's request, payroll taxes (loonheffingen) and employee insurance follow. And the Belastingdienst already assesses working relationships with the ordinary criteria, separately from the presumption.

Existing assignments count too

The law has immediate effect. From 31 December 2026 you can also invoke the presumption for an assignment you entered into before that date, if it is still running on or after 31 December 2026. If it turns out to be an employment contract, that applies for the full duration of the working relationship (Kamerstukken 36 783, no. 7).

Working through a bv

If you work through your own bv (besloten vennootschap, private limited company), your client contracts with the bv and not with you personally. According to the explanatory memorandum, in principle no employment contract then arises between you and the client. That changes if the bv has no real substance (realiteitswaarde), for example when it was only put in between to avoid the rules. The government explicitly calls it a myth that a bv always prevents false self-employment.

A bv does bring its own obligations. As a dga (owner-director) you pay yourself a customary salary, at least €58,000 in 2026.

Converting a fixed price or piece rate

The presumption also applies if you did not agree on an hourly rate but on a fixed price or a price per piece. You then have to show how many hours stand against that price (Kamerstukken 36 783, no. 3, section 4.4.3). Your time records for the hours test (urencriterium) and the self-employed deduction (zelfstandigenaftrek) are the best evidence.

Worked examples

The examples use the €38 line the government names, all amounts excluding VAT.

Example 1: hourly rate. A freelancer works 32 hours a week for one client at €35 an hour. €35 is below €38, so from 31 December 2026 the freelancer can invoke the presumption.

Example 2: fixed price, many hours. A web designer builds a website for a company for €3,000 and spends 100 hours on it. €3,000 / 100 hours = €30 an hour. If the web designer can show those hours, the rate is below the line.

Example 3: fixed price, fewer hours. The same website takes 60 hours. €3,000 / 60 hours = €50 an hour. The presumption does not apply. There may still be an employment contract, but the worker has to prove it with the ordinary criteria of art. 7:610 BW.

Example 4: private customer. A painter works for €30 an hour for a homeowner who hires him privately. The client is not acting in the course of a profession or business, so the presumption does not apply (art. 7:610aa(3) BW).

How the Belastingdienst enforces the Wet DBA in 2026

Separately from the presumption, the Belastingdienst checks whether clients are right not to withhold payroll taxes. This is what is usually called "the Wet DBA".

In these checks the Belastingdienst focuses on the client, who would have to pay the payroll taxes. Approved model contracts (modelovereenkomsten) stay valid until the end of 2029 but are being phased out; according to the cabinet they say little about how a working relationship works out for tax purposes. The number of people with freelancing as their main job fell by 62,000 in 2025, and CBS (Statistics Netherlands) links that fall to the stricter enforcement since 1 January 2025.

The part of the original bill that would have clarified the criteria for an employment relationship was dropped. That clarification returns in the draft Zelfstandigenwet (Self-employed Persons Act). The public consultation ran from 1 to 29 October 2026; the cabinet aims for January 2028. There is no bill in parliament yet.

How to prepare for 31 December 2026

1. List your rates per assignment, excluding VAT. Convert fixed prices and piece rates to an hourly rate with your actual hours.
2. Keep time records per assignment. You need them anyway for the hours test of 1,225 hours.
3. Compare with the line. Use the amount the minister sets by ministerial regulation, and check it again at every indexation of the minimum wage.
4. Look at the facts, not only the rate. A rate above the line does not make an assignment self-employed by itself: authority and the way you work remain the test of art. 7:610 BW.
5. Are you a client? Before 31 December 2026, check which freelancers work below the line and how you would show that there is no employment contract.

Norman in the Netherlands

Norman is an AI bookkeeping app for the self-employed and companies: receipts, invoices and taxes in one app. It is live in Germany and Poland and in preparation for the Netherlands. Until then, the free tools and guides on this site help you along, such as the guide to the customary salary for anyone working through a bv. See what Norman will do for freelancers and bvs at norman.finance/nl/en.

Frequently asked questions

What is the presumption of employment for freelancers in the Netherlands?

From 31 December 2026, someone who works for about €38 an hour or less is presumed to be an employee (art. 7:610aa BW). The client can rebut this by showing that there is no employment contract.

Is €38 an hour including or excluding VAT?

Excluding VAT. The government based the line on the minimum hourly wage plus a surcharge for costs, without VAT.

Can I still work for less than €38 an hour as a freelancer?

Yes. The presumption is not a minimum rate. It only makes it easier to claim an employment contract if you want one.

Can the Belastingdienst use the presumption?

No. Only the worker or a representative can invoke it. The Belastingdienst assesses working relationships with the ordinary criteria and can impose culpability fines since 1 January 2026.

Does the presumption apply if I work through my bv?

In principle not, because the client has a contract with the bv. That changes if the bv has no real substance and exists only to avoid the rules.