Can the Belastingdienst use the presumption against my client?

No. The parliamentary papers state plainly that the Belastingdienst cannot independently test against the presumption when it assesses a working relationship. The presumption is a civil law instrument between the worker and the client. Implementing bodies can, however, rely on a court ruling that has established employee status.

What happens to a contract that is already running on 31 December 2026?

The presumption reaches it. The law contains no transitional provision for existing arrangements. The explanatory memorandum records this as a deliberate choice of immediate effect: parties in the consultation asked for transitional law and the government declined, stating the presumption applies to relationships already in place on the entry date as well as to those started later.

Can the presumption be used for work I already did before that date?

The parliamentary papers frame the measure as having immediate effect rather than retroactive effect, and distinguish it from both retroactivity and a rule that would leave existing situations untouched. On that framing it applies from the entry date forward, including to a relationship that was already running, but it does not reopen and requalify work already completed before then. No single sentence in the papers states this in those exact terms, so treat it as the reading the legislator's own framing supports rather than as a settled point.

What if I invoice a fixed project fee instead of an hourly rate?

The presumption still reaches you. The explanatory memorandum has a section on assignments where no hourly rate is used, and explains that fixed price and piece rate work are covered too. The worker has to make it plausible that the fee corresponds to a given number of hours, so that an implied hourly rate can be derived and compared with the threshold.

Does working through my own BV keep me out of this?

Not by itself. The government's guidance on schijnzelfstandigheid states that setting up a BV, a maatschap, a cooperatie or an administratiekantoor does not prevent it, because the actual working practice decides. That guidance concerns how the Belastingdienst qualifies a working relationship for tax purposes and does not address the new civil presumption, which it never mentions.

Does the presumption apply automatically, without going to court?

The legal effect, meaning the shift of the burden of proof onto the client, is a courtroom mechanism. A worker can raise a low hourly rate with a client informally at any time as negotiating leverage, but forcing the client to produce counter-evidence or lose happens in a procedure, in practice before the kantonrechter.

What happened to the part of the law that would clarify when someone is self-employed?

The cabinet withdrew it on 6 March 2026, citing a lack of support. Only the hourly rate presumption was kept and fast-tracked. The criteria for classifying a working relationship therefore still come from case law, above all the Deliveroo judgment, and not from a statutory checklist.

Does a modelovereenkomst still protect me?

Treat it as a legacy instrument. The Belastingdienst has not assessed new model agreements since 6 September 2024, and states that agreements already approved remain valid until 31 December 2029, even where the agreement itself says something different about its validity. The protection a valid one offers was always conditional on the day to day working practice matching the paper, because the assessment looks at how the work is actually performed rather than at what the contract says.

A Low Hourly Rate Now Presumes Employment: What Changes on 31 December 2026

Q: When does the hourly rate presumption of employment enter into force?

On 31 December 2026. The law itself did not fix a date: it delegated that to a royal decree, and that decree, published as Staatsblad 2026, 207, sets 31 December 2026. The decree notes this deviates from the normal fixed change moments because the Netherlands committed to the European Commission that the law would be in force before 1 January 2027.

Q: Is the threshold 36 euro or 38 euro per hour?

The enacted statute says at most 36 euro per hour. A second paragraph lets the minister of Social Affairs adjust that amount using the indexation method of the minimum wage act, and a transitional provision says the amount that applies on first use of the article is set by ministerial order. The government separately communicated 38 euro per hour with a reference date of 1 January 2026. Because that ministerial order could not be located in the official gazette, check the applicable amount on the official source before relying on either figure.

Q: Does the presumption apply if a private individual hires me?

No. The article does not apply where the party you work for is a natural person who is not acting in the course of a profession or business. A household hiring someone privately falls outside it.

Published: September 6, 2026 · 15 min read · Last reviewed: September 6, 2026 · By Taxmo

Quick Answer

From 31 December 2026, new article 7:610aa of the Dutch Civil Code (Boek 7 BW) creates a rebuttable presumption that work performed for a business at or below a set hourly rate is performed under an employment contract. Once a worker makes the low rate plausible, the client must produce counter-evidence, in practice before the kantonrechter, that no employment relationship exists. The statute names 36 euro per hour. The government separately communicated 38 euro with a reference date of 1 January 2026, and the amount that applies on first use of the article is set by ministerial order, so check the applicable figure on the official source rather than relying on a single number. The presumption is civil law: the parliamentary papers state that the Belastingdienst cannot independently test against it.

In force from: 31 December 2026, fixed by royal decree (Staatsblad 2026, 207). Not 1 January 2027.
New article: 7:610aa of Book 7 of the Dutch Civil Code.
Amount in the statute: at most 36 euro per hour, with the figure for first application set by ministerial order. The government has separately mentioned 38 euro (reference date 1 January 2026). Verify the applicable amount on the official source.
Effect: a rebuttable presumption. The burden shifts to the client to prove there is no employment relationship.
Scope: does not apply where the party hiring the worker is a private individual not acting in the course of a profession or business.
Running contracts: the law contains no transitional provision. The presumption reaches agreements already in place on 31 December 2026, which the explanatory memorandum records as a deliberate choice of immediate effect.
Not a tax test: this is a civil law instrument between worker and client, the Belastingdienst cannot independently apply it.

The rule is the surviving half of a broader bill, the "Wet invoering rechtsvermoeden van arbeidsovereenkomst op basis van uurtarief" (wetsvoorstel 36783). The cabinet sent the original Wet VBAR to parliament with two halves: a statutory clarification of when someone works as an employee, and this hourly-rate presumption. On 6 March 2026 the cabinet withdrew the clarification half for lack of support and fast-tracked only the presumption. The Tweede Kamer adopted the remaining bill on 21 April 2026, the Eerste Kamer on 16 June 2026, and it was signed on 18 June 2026 and published as Staatsblad 2026, 158.

Why 31 December 2026, not 1 January 2027

The law itself did not fix a start date, it delegated that to a royal decree. That decree, signed 13 July 2026 and published 15 July 2026 as Staatsblad 2026, 207, sets entry into force on 31 December 2026. The decree explicitly deviates from the usual fixed change moments because the Netherlands committed to the European Commission that the law would be in force before 1 January 2027. Coverage that quotes 1 January 2027 is describing that external deadline, not the operative date in the decree.

What article 7:610aa actually says

The provision has three paragraphs. The first paragraph is the trigger: someone who performs work for another party for pay of at most the stated hourly amount is presumed to perform that work under an employment contract, regardless of hours worked, duration, or how the contract is labelled. The second paragraph lets the minister of Social Affairs and Employment adjust the amount using the indexation method of article 14 of the minimum wage act (Wml), so the number in the statute is a starting point, not a fixed figure. The third paragraph excludes work for a natural person who is not acting in the course of a profession or business, so private households hiring someone directly fall outside the article.

36 euro or 38 euro an hour

The enacted statute names at most 36 euro per hour. A transitional provision says the amount that applies on first use of the article after entry into force is set by a separate ministerial order (ministeriele regeling). The government communicated a figure of 38 euro per hour, with a reference date of 1 January 2026, in a separate announcement. As of the review date of this article, no Staatscourant regeling fixing an indexed figure could be located, so neither number should be treated as settled. Check the applicable amount on the official source before relying on it.

Civil law, not a tax test

The parliamentary papers on this bill state plainly that the Belastingdienst cannot independently test a working relationship against the presumption. The presumption operates between the worker and the client, and shifting the burden of proof is a courtroom mechanism, in practice a procedure before the kantonrechter. Implementing bodies can rely on a court ruling that has already established employee status, but they cannot invoke article 7:610aa on their own. Tax consequences, such as an additional wage tax assessment, run on a separate track through the Belastingdienst and are not triggered directly by the presumption.

Classification still runs on case law

Because the clarification half of the original bill was withdrawn, the criteria for deciding whether a working relationship is employment or self-employment still come from case law, above all the Deliveroo judgment, rather than from a statutory checklist. The hourly-rate presumption is a separate, additional tool: it does not replace that test, it gives a worker paid at or below the threshold an easier starting position in a dispute.

What is at stake if the presumption is not rebutted

If a court concludes that an employment contract exists, the civil consequences follow: continued pay during illness, dismissal protection, a transition payment on termination, and any applicable collective agreement or pension scheme. A model agreement (modelovereenkomst) should be treated as a legacy instrument: the Belastingdienst has stopped assessing new ones, and any protection an existing one offers was always conditional on daily working practice matching the paper, which is exactly what the classification test examines.

What to check before 31 December 2026

List contracts where the agreed or effective hourly rate is at or below the statutory threshold, and verify the applicable ministerial figure on the official source rather than assuming 36 or 38 euro.
Confirm whether the party paying is a business or a private individual, since the article does not apply to private individuals acting outside a profession or business.
Review the actual working practice against the Deliveroo factors, not just the paperwork, since classification still runs on case law.
Include contracts that are already running, since the law has no transitional provision for them.
Do not rely on an existing modelovereenkomst as protection on its own.

Frequently Asked Questions

When does the hourly rate presumption of employment enter into force?

On 31 December 2026, fixed by royal decree (Staatsblad 2026, 207), not 1 January 2027.

Is the threshold 36 euro or 38 euro per hour?

The statute names 36 euro. The government separately communicated 38 euro (reference date 1 January 2026). The amount for first application is set by ministerial order, verify it on the official source.

Can the Belastingdienst use the presumption directly?

No. The parliamentary papers state the Belastingdienst cannot independently test against the presumption. It is a civil law instrument between worker and client.

Does this apply if a private individual hires me?

No. The article excludes work for a natural person not acting in the course of a profession or business.

What happened to the rest of the Wet VBAR?

The cabinet withdrew the classification-criteria half on 6 March 2026 for lack of support. Only the hourly rate presumption was kept and fast-tracked.

Sources & Official References

Last reviewed 6 September 2026 against the Eerste Kamer and Staatsblad publications above. Figures and statutory references reflect the position on that date; verify current amounts on the official source before relying on them.