Something is changing for freelancers (zzp’ers) with a low hourly rate. It sounds complicated, but the core of it is simple. Below you can read what it means and what you can do now.
In short
- From 31 December 2026, the law assumes that if your hourly rate is around €38 or lower, you should actually be an employee.
- You decide whether you want that. You don’t automatically become an employee.
- You’re still allowed to keep working as a freelancer for less than €38.
- It also applies to assignments that are already running on that date.
Two rules, two dates
You may hear about two new rules. They are separate from each other:
| Date | Rule | Status |
|---|---|---|
| 31 December 2026 | Rule for low hourly rates (around €38) | Adopted, takes effect |
| 1 January 2028 | Self-Employed Persons Act (Zelfstandigenwet) | Still a proposal, intended date |
This blog is mainly about the first rule.
What exactly is changing?
Currently, if there are questions about your situation, you have to prove yourself that you should actually be an employee. Going forward, at a low rate, that will no longer be necessary. You’ll only need to show that your rate is low. After that, the company you work for must prove that you are genuinely self-employed.
Why? According to the government, a low rate often means you earn too little to save for your own pension and insure yourself against illness. The rule is meant to protect freelancers who are effectively working as employees.
What isn’t changing?
- There is no mandatory minimum rate. You can still choose what you charge.
- Nothing happens automatically. Only you can invoke the rule.
- The Tax Authority doesn’t look at this. The rule only applies between you and the company.
- A higher rate is no guarantee. Even if you earn more, you may still effectively be working as an employee.
Is it €36 or €38?
The law states €36. The government is currently using €38, because the amount rises together with the minimum wage. As far as we know, the final amount has not yet been officially announced. So use €38 as a guideline.
Here’s how the government arrives at the €36 figure:
| Step | What counts | Amount per hour |
|---|---|---|
| 1 | Base: 120% of the minimum wage (as of 1 January 2025) | €16.87 |
| 2 | Surcharge for pension, illness and disability (25%) | + €4.22 |
| 3 | Surcharge for overhead costs, such as admin (15%) | + €2.53 |
| 4 | Subtotal | €23.62 |
| 5 | Correction for hours you can’t bill (factor 1.5) | €35.43 |
| 6 | Rounded up: the threshold in the law | €36.00 |
How do you calculate your hourly rate?
It’s not about the amount on your invoice, but what you actually keep per hour:
- Take the amount you receive excluding VAT.
- Subtract the costs you incur specifically for this assignment.
- Divide what’s left by the number of hours you spend on the assignment.
Agreed on a fixed price? This still applies. So keep track of how many hours you work.
Example: you receive €2,500 (excluding VAT) for a job. You have €200 in costs specific to that job, and you spend 70 hours on it. Your hourly rate is then (€2,500 minus €200) divided by 70 hours: roughly €32.86. That’s below the threshold.
Is being an employee always better?
Not always. It has both advantages and disadvantages:
- Advantages: you keep getting paid when you’re sick, you have better protection against dismissal, and you build up a pension.
- Disadvantages: you may lose tax benefits you have as an entrepreneur, such as the self-employed tax deduction (zelfstandigenaftrek).
Happy as a freelancer? Then you don’t need to do anything.
What can you do now?
- Calculate your hourly rate for every company you work for.
- Keep track of your hours, even if you’ve agreed on a fixed price.
- Keep your agreements, quotes and invoices. They show how you work.
- Not sure about your situation? Talk to an advisor before taking any steps.
There’s more coming
The Self-Employed Persons Act (Zelfstandigenwet) is meant to clarify in advance when you’re allowed to work as a self-employed person. This law has not yet been adopted and, under current plans, would take effect at the earliest on 1 January 2028. You don’t need to do anything about this for now.
Need help with your bookkeeping?
Tidy bookkeeping covering your hours, quotes and invoices makes many things easier, including if questions ever arise about your situation. Want help with that? Get in touch with us.
Sources
- Staatsblad 2026, 207: the date of 31 December 2026
- Explanatory memorandum (Kamerstukken II 36 783, nr. 3)
- KVK: Are you really self-employed with an hourly rate below €38?
- SRA: From 31 December 2026, employment contract presumed at a rate under €38
- ZZP Nieuws: Legal presumption below €38
- Accountant.nl: Consultation on the Self-Employed Persons Act
This blog is general information, not legal or tax advice.