Update working with and as self-employed individuals

The Minister of Social Affairs and Employment (SZW) and the State Secretary of Finance have sent a letter to the House of Representatives about working with and as self-employed individuals. An important topic in this letter is the bill "Clarification of the Assessment of Employment Relationships and Presumption of Employment" (Vbar). This bill aims to clarify when someone is considered an employee or a self-employed person.

The Vbar bill uses indicators to determine whether there is an employment contract or self-employment. If these indicators do not provide a clear answer, external entrepreneurship is considered.

The Supreme Court recently clarified that the assessment of an employment relationship can vary depending on how someone behaves in economic transactions. This has led to adjustments in the Vbar bill, where external entrepreneurship is now also taken into account.

The Vbar bill is part of the Recovery and Resilience Plan and must come into effect by January 1, 2026. If this date is not met, it could lead to a reduction in EU contributions. The Minister and State Secretary believe this date is achievable and expect to submit the revised bill to the House of Representatives before the summer.

Do you have questions about self-employment? Ask your account manager for clarification on your specific situation, we are happy to help!