Freelancing plays a significant role in the Dutch labour market. As of 2025, approximately 1.2 million people in the Netherlands are registered as self-employed without employees (zzp’ers). However, the legal distinction between genuine self-employment and employment disguised as freelancing (commonly referred to as sham self-employment) has remained a central issue in labour and tax policy for several years.

Legal Framework for Self-Employment

Dutch legislation governing the classification of self-employed workers formally entered into force in 2016. Under these rules, a worker may be considered genuinely self-employed if several criteria are met. These include bearing financial risk, using their own tools or equipment, possessing specialist expertise not available within the hiring organisation, and presenting themselves externally as an independent contractor.

Despite the existence of this framework, enforcement has been limited for several years. Tax authorities largely refrained from active monitoring and sanctions, resulting in continued uncertainty for both freelancers and the organisations engaging them.

Planned Increase in Enforcement

The Dutch cabinet announced plans to strengthen enforcement measures starting in 2026. The tax office has been preparing to intensify inspections of companies that engage freelancers, with the authority to impose fines where cases of misclassification are identified. The objective of these measures is to address situations in which freelancers operate under conditions that closely resemble standard employment relationships, without the associated labour protections or tax obligations.

The social affairs ministry estimated in mid-2025 that approximately 200,000 registered freelancers should, based on existing legal criteria, be employed under regular employment contracts rather than as independent contractors.

Parliamentary Response and Calls for Delay

In late 2025, a majority of Members of Parliament called on the outgoing cabinet to exercise restraint in implementing stricter enforcement. MPs from several parties, including VVD and BBB, expressed concerns about the potential impact on sectors that traditionally rely heavily on freelance labour, particularly healthcare and education.

Parliamentarians requested a three-month postponement of the enforcement measures and argued that fines should be limited to cases where companies deliberately violate the law. They also suggested that inspections should prioritise sectors where sham self-employment is demonstrably prevalent, rather than applying broad-based enforcement across all industries.

The final decision rests with the minister for tax affairs, Eugène Heijnen. As of December 2025, no formal response has been issued. Reports indicated that the minister had previously supported delaying enforcement but was overruled by other cabinet members.

Labour Market Developments

Concerns were raised earlier in 2025 that stricter enforcement could lead to widespread withdrawal of freelancers from the labour market, potentially causing staffing shortages. Media reports warned of risks such as shortages in classrooms and pressure on healthcare services.

However, reporting earlier in December 2025 indicated that such outcomes had not materialised at scale. According to published data, approximately 94% of freelancers continued working despite the anticipated regulatory changes.

Nevertheless, official statistics from Statistics Netherlands (CBS) show a shift in long-term trends. For the first time in over a decade, the number of freelancers declined on a year-on-year basis. In the third quarter of 2025, there were 73,000 fewer freelancers compared with the same period the previous year. CBS described this development as a clear departure from the sustained growth observed over the past ten years.

Outlook

The Netherlands faces the ongoing challenge of balancing labour market flexibility with legal certainty and worker protection. While the legal criteria for self-employment have been in place since 2016, the transition toward active enforcement represents a significant policy shift. The extent to which enforcement will be phased, delayed, or targeted remains subject to political decision-making.

As of December 2025, companies and freelancers continue to operate in a period of regulatory transition, with final decisions on enforcement timelines and penalties still pending.

References 

DutchNews. (2025, December 19). MPs urge minister to delay tougher checks, fines for freelancers. Retrieved from DutchNews: https://www.dutchnews.nl/2025/12/mps-urge-minister-to-delay-tougher-checks-fines-for-freelancers/

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