Netherlands freelancer misclassification crackdown: Wet VBAR takes effect July 2026

The Netherlands will codify its employment status rules through the Wet VBAR (Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden) from July 2026. The law introduces a legal presumption of employee status for workers earning below €36 per hour, placing the burden on companies to prove a genuine freelance relationship.

Why this matters: Freelancers and companies operating in the Netherlands face significant compliance risk. The Tax Authorities’ “soft landing” enforcement period extends to January 2027, but company visits and assessments are already underway. Crucially, retroactive payroll tax corrections may be imposed for periods dating back to January 2025. For remote workers engaged as freelancers by Dutch companies, this could mean reclassification as employees — with corresponding tax, social security, and employment law implications.

The €36/hour threshold means that freelancers charging below this rate are presumed to be employees unless the hiring company can demonstrate otherwise. This is among the most aggressive freelancer classification rules in Europe, exceeding even the EU Platform Work Directive’s requirements.