Legal presumption at a low hourly rate: what has been passed and what has not
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
The act presuming an employment contract at a low hourly rate passed the lower house on 21 April 2026 and the senate on 16 June 2026, but only enters into force by royal decree.
- The figure of 38 euros an hour is not in the text of the act; it is set by ministerial regulation.
- The presumption is employment law: you invoke it yourself and your client can rebut it.
- The clarification part of the original VBAR bill was removed in March 2026.
- For the tax authorities the actual situation remains decisive, whatever your hourly rate.
Reports about legislation for the self-employed pile up on each other, and the figure of 38 euros an hour has been circulating for months. Time to be precise. On 21 April 2026 the Dutch lower house passed the act presuming an employment contract at a low hourly rate; the senate did so on 16 June 2026. So the act has been passed, but at the time of writing it has not yet entered into force, and the exact hourly rate will be set later. This article explains what exactly was passed, what the presumption means for you and why it is separate from tax enforcement on false self-employment.
What exactly was passed
The original bill on clarifying the assessment of employment relationships and a legal presumption, VBAR for short, had two parts: a clarification of when work counts as employment, and a legal presumption for workers on a low rate. In March 2026 the bill was reduced by amendment to that second part. So what passed both houses is only the presumption.
The presumption works like this: if a worker earns less than a set amount per hour, they may invoke the existence of an employment contract. The burden of proof then reverses: it is not the worker who must show they are an employee, but the client who must show they are not. If the client cannot, the rights that go with employment apply, such as continued pay during illness and dismissal protection.
| Element | Status |
|---|---|
| Passed by the lower house | 21 April 2026 |
| Passed by the senate | 16 June 2026 |
| Entry into force | by royal decree, not yet in force |
| The hourly rate | by ministerial regulation; € 38 is mentioned in the documents |
| The clarification part of VBAR | removed from the bill |
Employment law, not tax law
The presumption sits in the Civil Code and is therefore employment law. It concerns whether, in a dispute with your client, you can claim the rights of an employee. The tax authorities do not use it as a threshold: since 1 January 2025 they look fully at the actual situation regarding false self-employment, whatever your rate.
That distinction matters in both directions. If you work for 80 euros an hour, no rate protects you against reclassification if in practice you work as an employee: fixed hours, working under direction, no risk of your own. And if you work for 30 euros an hour with genuine independence, you are not automatically an employee; the presumption can be rebutted and it is a right you invoke yourself, not an obligation.
- The presumption only works if you invoke it, with your client or in court.
- Your client can rebut it by showing there is no employment relationship.
- For payroll taxes and income tax this act changes nothing.
- A model agreement too only helps if practice matches it.
What it means for your practice
For most freelancers on a normal rate little changes immediately. The effect sits mainly on the client side: they become more careful with low rates and long, embedded assignments, and more often ask for a contract describing your independence. In sectors where low rates are common, such as delivery, cleaning, care and construction, clients are most likely to adjust their hiring policy.
If you sit around or below the figure mentioned, use this as a reason to recalculate your rate. A rate too low to pay for insurance, non-billable hours and tax is not an entrepreneur's rate anyway. Setting your hourly rate explains how to work from your desired income to a rate.
What to record per assignment now
- Assignment
- a defined result, not open-ended availability
- Way of working
- your own planning, your own equipment where possible
- Risk
- your own liability and insurance
- Spread
- several clients a year
Result: Four points to put in your [contract for services](kb:overeenkomst-van-opdracht-opstellen) and to live up to in practice
What to expect from your client
Some clients stop hiring below a certain rate, others prefer to put people on the payroll or go through an agency. If your assignment is ended with a reference to this legislation, ask where they think the risk lies: often it is not the rate but how embedded you are in the organisation. See also hiring a freelancer or an employee and freelancing through an agency.
Frequently asked questions
Does the 38 euro threshold apply already?
No. The act has been passed but only enters into force by royal decree, and the amount is set by ministerial regulation. Until that publication, 38 euros is a figure from the explanatory notes, not a rule in force.
Do I become an employee if I work below that rate?
Not automatically. You can then invoke the presumption that an employment contract exists; your client gets the chance to rebut it. If you do nothing, nothing about your situation changes.
What does this mean for my tax return?
Nothing. The presumption sits in employment law. Whether you are an entrepreneur for income tax is assessed by the tax authorities on the usual criteria, such as independence, risk and the number of clients.
My client wants to raise my rate to avoid risk. Is that possible?
That is allowed, but a higher rate is no free pass. If the practice stays the same, with fixed hours and working under direction, the risk of reclassification remains, including for tax.
What happened to the clarification part of VBAR?
It was removed from the bill in March 2026. So the assessment of whether an employment relationship exists remains based on the law and case law as they already stood.
Sources
- Act introducing a presumption of employment based on hourly rate (36.783)Eerste Kamer · eerstekamer.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
