DNB: fewer self-employed, and most who stop quickly find other work
On 15 October 2026, De Nederlandsche Bank (DNB) published an analysis of self-employed workers (zzp'ers) who stop. The number of self-employed is falling for the first time in more than twenty years, and those who stop usually find other work quickly. What does this mean for organisations that work with self-employed professionals?
The figures
By mid-2026 there were about 131,000 fewer self-employed than at the end of 2024, when the number of people with self-employment as their main job peaked at almost 1.3 million. About 12 percent of the working population still has self-employment as their main job. More than half of those who stop have paid work again within a quarter. About a third find a permanent job or a job with the prospect of a permanent contract; a similar group finds flexible work. Only 7 percent become unemployed. Almost half of those who find other work move to a different sector, and almost 40 percent are in a different occupational group one quarter later.
Cause cannot be established
The decline coincides with the end of the enforcement moratorium on bogus self-employment on 1 January 2025. Whether stricter enforcement is the main cause, DNB cannot establish: the data do not show why people stop. DNB does see a lot of movement in sectors where bogus self-employment is often debated, such as healthcare, construction and facility and business services.
What does this mean for businesses?
The market is already moving, while the proposed Self-Employed Persons Act (Zelfstandigenwet) is scheduled to take effect only in January 2028. Until then, the legal standard does not change. Whether an agreement is an employment contract within the meaning of Article 7:610 of the Dutch Civil Code follows from the interpretation and classification of the agreement in light of all circumstances of the case (Supreme Court 24 March 2023, ECLI:NL:HR:2023:443). That assessment remains a matter of tailoring per assignment.
Practical tips
For each assignment, map out what the parties agreed and how the assignment is performed in practice.
Do not wait for the Self-Employed Persons Act: the Dutch Tax and Customs Administration has been enforcing again since 1 January 2025.
Record your assessment and any adjustments, so you can substantiate them in an audit.
Read more in our knowledge base on bogus self-employment. Want to know where your organisation stands? Contact us; we are happy to help.
This blog provides general information and is not legal advice. For advice on a specific situation, please contact us.
