Legal presumption at a low hourly rate: much uncertainty, little added value
In March 2026, our founding partner Joost van Ladesteijn analysed the proposed legal presumption of an employment contract at a low hourly rate in ZiPconomy. His conclusion: the need for the measure has not been demonstrated and its added value is small, while it may create new uncertainty.
What is proposed?
After the amendment of 6 March 2026, only the presumption remained of the bill on clarifying the assessment of working relationships and a legal presumption (Wet VBAR). Anyone working at an hourly rate of at most EUR 38 (reference date 1 January 2026) can invoke the presumption that the contract is an employment contract. The explanatory memorandum treats a low rate as a sign of weak bargaining power.
A weak rationale
The memorandum relies mainly on a Panteia report of some fifteen years old. That report put the threshold below which the client mainly sets the rate at around EUR 20, roughly half the proposed amount. Moreover, the explanatory memorandum to the Self-Employed Persons Act (Zelfstandigenwet) itself estimates forced self-employment at 2.7 percent. That is hard to reconcile with the idea that a low rate points to a forced choice.
A limited reach
The presumption is rebuttable and does not shift the burden of proof. If the client makes it plausible, with concrete facts, that there is doubt, the worker must still prove the facts from which an employment contract follows. The presumption also only operates under civil law: the UWV, the Tax Administration and the Labour Inspectorate do not apply it independently, and it does not apply to private clients.
The alternative: codify the case law
Joost argues for codifying the Supreme Court's case law on the interpretation and qualification of the contract (HR 24 March 2023, ECLI:NL:HR:2023:443, Deliveroo) in Article 7:610 of the Dutch Civil Code. The holistic test, in which no single circumstance is decisive in advance, would then be applied consistently.
Practical tips
Assess for each engagement whether the contract, interpreted under the Haviltex standard, is an employment contract within the meaning of Article 7:610 of the Dutch Civil Code. The rate is only one of the circumstances.
Do not only record the agreements, but also check how the contract is performed in practice.
Follow the legislation on the presumption and the Zelfstandigenwet, so you can adjust your contracts in time.
Read the full article (in Dutch) in ZiPconomy. More on this topic can be found in our knowledge base on bogus self-employment. Want to know what this means for your organisation? Contact us.
This blog provides general information and is not legal advice. For advice on a specific situation, please contact us.
