Freelancers would need three clients within two years
Employers' organisations and trade bodies object to the rules for the self-employed (zzp'ers) in the law due to take effect on 1 January 2028.

Employers' organisations VNO-NCW, MKB-Nederland, LTO and AWVN have criticised the new law on freelancers, as the internet consultation on it closed on 30 October. The law is due to take effect on 1 January 2028.
The law requires a self-employed person to have at least three clients within two years. The current DBA law has no such requirement.
The employers' groups also want hourly invoicing to stay. They argue that being paid per hour does not mean there is authority over the worker, because the risk of not being paid still lies with the self-employed person.
Clients also object to the self-employment test that freelancers fill in beforehand. Club van Elf, the trade association of amusement parks and museums, says clients lack the information to check what the freelancer enters. It asks the minister how clients can check evidence and what happens if a freelancer gives wrong information.
Construction employers' body Bouwend Nederland shares that criticism. "A site manager shouldn't be assessing a freelancer's bank statements, insurance policies or pension details. The government is only looking at a voluntary declaration with no binding status. That isn't really workable," it says.
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Wet DBA (Wet deregulering beoordeling arbeidsrelaties en fiscaal ondernemerschap)
The Dutch law on assessing working relationships, which sets the criteria for deciding whether someone works as an employee or as a self-employed contractor. It is used to judge whether a person hired for work is in an employment relationship, which affects tax and social security obligations. Businesses and self-employed people in the Netherlands rely on it when they engage freelancers, so it shapes many everyday contracts.
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