For years, Dutch freelancers (zzp’ers) and the businesses that hire them have asked for one thing: clear rules. When is someone genuinely self-employed, and when does the work look too much like employment?
The government’s answer is the Self-Employment Act (Zelfstandigenwet), a new bill from Minister Thierry Aartsen (Work and Participation). On paper, it delivers what the market asked for. Yet a new poll suggests that the people it is designed to protect are turning against it.
Banking platform Knab surveyed 1,068 freelancers. 53% would vote against the bill, 19% would support it, and 28% are undecided. That is a remarkable reversal: in April 2025, 71% of freelancers surveyed were positive about the earlier plans for such an act.
So what changed?
What the Self-Employment Act actually does
The bill aims to remove the long-running uncertainty around schijnzelfstandigheid (false self-employment). It gives clients more confidence when they bring in independent professionals.
It does this with two tests:
- The independence test (zelfstandigentoets) looks at the freelancer as an entrepreneur.
- The working relationship test (werkrelatietoets) assesses how the assignment is carried out in practice.
Freelancers and clients who meet all the conditions enter a so-called safe harbour. That gives them advance certainty that the relationship is not employment.
Two details matter here. First, simply writing into a contract that you meet the tests is not enough; the practice has to match. Second, the bill contains no minimum hourly rate, a measure that featured in earlier zzp proposals.
The bill is not law yet. It has been open for public consultation (internetconsultatie) since 1 October 2026, with a target start date of 1 January 2028. Until then, the existing rules, including the Wet DBA, continue to apply, and the Dutch Tax Administration keeps enforcing against false self-employment.
The sticking point: three clients
The main objection is one specific condition. To qualify for the safe harbour, a freelancer must have had at least three full clients across the previous and current calendar year combined. 51% of respondents oppose this requirement.
It’s easy to see why. Many highly skilled freelancers work on long projects for a single client. An IT specialist may spend months or even years on one implementation without being any less of an entrepreneur. For these professionals, the rule penalises the very depth of expertise that clients hire them for.
The numbers bear this out. Opposition is highest among IT freelancers, at 73%. Among freelancers who had fewer than three clients across 2025 and 2026, 74% are against the plans.
Optional in theory, mandatory in practice?
Strictly speaking, the three-client rule is not compulsory. Freelancers who don’t meet the safe-harbour conditions can still be classed as self-employed under the existing legal criteria. They simply won’t get the advance certainty the new act offers.
But freelancers fear the market will treat it differently. Only 25% think the act will make it easier for clients to hire them, while nearly half (48%) expect the opposite.
The worry is easy to understand. If you are a risk-averse HR or procurement manager, why take a chance on a freelancer outside the safe harbour when you can insist on one inside it? What is designed as a safe harbour could become a hard entry requirement.
That fear builds on experience. Since enforcement of the Wet DBA was tightened, many organisations have become cautious about hiring freelancers at all. The poll shows the effect is already concrete: four in ten respondents say an assignment was cancelled or ended this year because of uncertainty around hiring self-employed workers.
What this means for businesses that hire freelancers
For SMEs, scale-ups and corporates that rely on flexible talent, a few practical points stand out.
- Nothing changes yet: Until 2028, the current rules apply. Assessing the working relationship in practice remains essential.
- Be realistic about the three-client rule: Not every good freelancer will fit inside the safe harbour. A blanket policy of hiring only safe-harbour freelancers could cut you off from specialist talent, especially in IT.
- Have your say: The consultation is the moment to flag practical problems. Business owners, freelancers and their organisations can all respond.
- Get advice on your situation: Every hiring arrangement is different, so check your specific setup with a tax or legal adviser.
The act also matters for the flexible workspace sector. Freelancers are a core customer group for coworking spaces, flexible desks and virtual offices. A law that makes freelancers easier or harder to hire will, sooner or later, show up in demand for those services. Some freelancers may also look for ways to strengthen their entrepreneurial profile, such as a professional business address or a visible presence in a coworking community.
Clarity, but at what cost?
There is no doubt the Dutch freelance market needs clearer rules. Years of uncertainty have cost freelancers work and left clients nervous. The Self-Employment Act is a serious attempt to fix that, and its two-test structure and safe-harbour concept are a step towards predictability.
The challenge now is to make sure that clarity doesn’t come at the expense of the specialists who choose long, deep engagements. The consultation period gives politicians, freelancers and businesses a window to get that balance right before 2028.
