Hiring of self-employed labour
VBAR Act: labour relations assessment
The VBAR Act clarifies the assessment of working relationships with self-employed individuals. The final bill was sent to the House of Representatives on 7 July 2025. The accompanying VBAR Act Decree was open for internet consultation from 12 September 2025 to 13 October 2025. The aim: more predictability in the use of self-employed workers, fewer grey areas and better enforcement.
The VBAR introduces two equivalent test sets: employee status criteria (W) and self-employment criteria (Z). Both weigh equally in the assessment. Case laws from, amongst others, Deliveroo and Uber have been incorporated in this. At an hourly rate lower than 36 euro, a legal presumption of an employment contract applies.
Tip:
For each assignment, document how authority, embedding, replacement, rate and entrepreneurial risk are secured. This avoids discussions afterwards.
Note:
There have been criticisms on the feasibility (including from ATR and industry associations). The final elaboration may change.
At a glance
- Status: Proposed; bill submitted 7 July 2025; consultation until 13 October 2025
- Effective date: Proposed 1 July 2026
- What is changing:
- Assessment based on two equivalent sets: W criteria and Z criteria.
- Legal presumption of employment contract at an hourly rate less than 36 euro.
- Incorporation of relevant case law (e.g. Deliveroo, Uber).
- Impact for HR: Tighter file management in hiring, adaptation of templates and process steps, more focus on pricing and assignment content.
- Actions: Update contract and assignment templates. For each assignment, document authority, organisational embedding and replaceability. Run rate check for 36 euro limit and record substantiation. Train executives, recruiters and budget holders on W/S criteria. Review vendor and approval process for hiring.
- Risk in doing nothing: Reclassification to employment, reassessments and fines, claims and reputational damage.
Wtta: admission of labour providers
The Wtta or Wet toelating terbeschikking van arbeidskrachten (Employment Agencies Licencing Act) introduces an admission system for labour providers. Without authorisation through the Dutch Labour Lending Market Authority, you will not be allowed to offer labour from the date of entry into force. Hiring entities will then only be allowed to work with authorised parties.
Conditions include correct wage payment, timely tax returns, a certificate of conduct, a security deposit and proper accommodation. There will be a transitional scheme with a notification requirement at the end of 2026.
Tip:
Make an overview of all providers and request their admission status.
Note:
Reporting period 1 November 2026 to 1 January 2027 for transitional rule.
At a glance
- Status: Proposed
- Effective date: Proposed 1 January 2027
- What is changing: Admission system through NAU; requirements for lenders; fines for violation.
- Impact for HR: Tightening vendor management, contracts and due diligence.
- Actions:
- Inventory providers.
- Include admission requirements in contracts.
- Risk in doing nothing: Fines and chain liability.