Introduction and purpose of the VBAR Act

A healthy business starts with accurate bookkeeping. Yet many entrepreneurs do not have— or take — the time to keep their administration fully up to date. That’s why Suijkerbuijk+Co is introducing a new service: we take care of processing all incoming and outgoing invoices, as well as linking and reconciling bank transactions in Moneybird. This ensures your bookkeeping is always in perfect order — without costing you valuable times of 2026, the Clarification of Employment Relationship Assessment and Presumption of Employment Act (short: VBAR Act) will come into effect. The law has two main purposes: to create clarity about when someone is genuinely self‑employed and to combat false self‑employment, and to provide people with low rates (below the tariff threshold) with stronger legal protection. The Act establishes assessment criteria and introduces a presumption of employment for workers earning below a certain threshold, allowing them to more easily claim that an employment relationship exists.

‍

Main changes in brief

The VBAR Act consolidates and formalises assessment criteria — previously developed through case law — into a single statutory test. It also introduces a presumption of employment for workers earning less than a set hourly or project rate. This aims to protect vulnerable workers and counter the improper use of self‑employment structures. Finally, the Act (and the related decree) provides more concrete guidance on the element of “authority” and other aspects of the employment relationship. (Sources:Dutch Parliament, Government of the Netherlands, Council of State).
‍

Sole trader versus private limited company: is there a distinction?

Short answer: legally speaking, not under the VBAR Act. The law focuses on the factual working relationship between the client and the worker, not on the legal form. Whether someone operates as a sole trader, a private limited company (BV) or another legal entity does not automatically qualify them as self‑employed. The assessment depends on the actual facts and circumstances.

Examples include:
- Who determines working hours
- Who bears the entrepreneurial risk
- Whether substitution is possible
- How the working relationship compares to that of an employee

If the overall facts indicate an employment relationship, you may still be classified as falsely self‑employed even if you operate through a BV.

‍

Why does the law exist?

The VBAR Act was introduced because prolonged legal uncertainty frustrated both businesses and freelancers, and misuse of self‑employment structures prevented employers from bearing their proper risks and costs. False self‑employment underminessocial protection (for example, in cases of illness, unemployment, and pension accrual)and causes unfair competition with employers who hire staff. The government aims to offer legal certainty while providing better protection for vulnerable groups.

‍
Practical implications for clients and freelancers
‍
1. Review contracts and working methods
Organisations must assess existing contracts and working arrangements using theVBAR test. A written contract labelling someone as “self‑employed” is not sufficient; the actual situation prevails. Ensure that indicators of independence (own risk, right of substitution, multiple clients, own equipment, freedom in planning) are demonstrable.
‍
2. Tariff threshold and presumption of employment
Pay attention to workers with low rates. Below the threshold (€37 per hour), the worker can rely on the presumption of employment and more easily claim an employment contract. For clients, this means extra caution is required where low rates are paid —they must clearly justify why self‑employment applies.
‍
3. Administration and evidence
Keep documentation that supports independence: quotations to other clients, proof of marketing, invoices, simultaneous clients, investments in equipment or insurance. This helps in any future inspection or legal review.
‍
4. Alternatives and solutions
- Use model agreements that demonstrate genuine self‑employment and have them reviewed periodically by legal experts.
- Consider working through a payroll or intermediary structure for roles with significant managerial control.
- For regular, ongoing work: reconsider whether hiring employees or using a BV with a clear business and remuneration structure is more appropriate.
- Train HR and procurement staff to structure assignments so that independenceremains demonstrable.

‍

Conclusion: preparation is essential
The VBAR Act makes the test stricter and clearer, but the essence remains the same:the facts determine whether someone is truly self‑employed. The legal form (sole traderor BV) does not automatically change that. For clients and freelancers alike, the message is: take action now, organise your documentation, and adjust working arrangements where necessary. Clear evidence and practical agreements are the best protection against claims — and against unwanted employment classifications.