ZZP in the Netherlands 2026/2027 – new regulations, a rate of €39 and the end of cheap self-employment?

The Dutch labour market has relied on the self-employed for years. For some, self-employment means freedom and higher earnings. For others, it means chaos, wage dumping and bogus self-employment. Now the government wants to bring some order to the situation. From 2027, some of the biggest changes for the self-employed in many years may come into force. And now the question arises: will the new regulations, which are currently being updated, help or hinder?

How much do self-employed people earn in the Netherlands?

The self-employment system in the Netherlands currently operates on a very simple principle. You are paid whatever you can command for your skills and experience. There is no official minimum hourly rate for the self-employed. At least not at the moment. Until now, the market has set the rules itself. And that is precisely why the differences in earnings between people doing exactly the same job can be downright absurd.

Because the truth is that in the Netherlands you can find:
- one self-employed person earning €20–25 an hour,
- and another who earns €45–50 an hour in the same role.

That’s the reality of the situation. And we’re not just talking about IT specialists or engineers here. Such pay gaps have long existed in sectors such as construction, assembly, warehousing, window fitting, scaffolding, and the technical sector in the broadest sense.
The most brutal aspect is that often both people are doing almost identical work. One person is working for €25 an hour because they have only just entered the market and do not yet fully understand what the real going rate for labour in the Netherlands is. He takes the first offer that comes along because he wants job security and a sense of stability.

Sometimes there’s a language barrier, a lack of contacts, or simply a fear of negotiation. It also happens that, over the years,
they work for practically just one company and start to believe that ‘that’s just how the market works’. And then they meet someone who does exactly the same thing – only charges twice as much.

A more experienced self-employed person? They have the contacts and experience that the first one lacks. On top of that, they speak the language, can communicate with clients and know what their work is really worth.
And suddenly it turns out that they charge almost twice as much for the same day’s work. And that, unfortunately, is the reality of the Dutch self-employment market. This is one of the reasons why the topic of new regulations for the self-employed has come back so strongly in the Dutch public debate – because whilst a large proportion of the self-employed operated like genuine entrepreneurs, at the same time a huge group functioned practically like permanent employees – only on an invoice and often at rates that had little
to do with actually running a business. The Dutch government is making it increasingly clear that it wants to bring order to this system. Particularly where self-employment has begun to resemble a cheap substitute for a permanent job.

New regulations for self-employed people in the Netherlands. What changes are coming in May 2026?

The issue of self-employed workers has been one of the hottest topics on the Dutch labour market for months. The government is making it increasingly clear that it wants to curb so-called ‘schijnzelfstandigheid’, or bogus self-employment. This primarily concerns situations where someone is formally registered as self-employed but, in practice, works exactly like a regular employee.

As of May 2026, the situation is as follows:
▶ the draft bill on the presumption of an employment relationship for low-paid
self-employed workers has been passed by the Tweede Kamer,
▶ the Dutch government and Minister Thierry Aartsen are pushing hard for the new regulations to come into force on 1 January 2027,
▶ however, the bill still has to go through the full legislative process, including
approval by the Eerste Kamer,
▶ a threshold of around €38–39 per hour regularly features in public debate,
▶ below this level, self-employed workers are to have an easier time
invoking the presumption of an employment relationship,
▶ this means that in the event of a dispute or an inspection, the burden of proof regarding a ‘genuine business’ may be shifted to the client.

One thing is important, however – and this is currently a source of considerable confusion on the internet. At present, the Netherlands is not introducing a traditional ‘minimum hourly rate for the self-employed’, which would function in the same way as the minimum wage for employees. It is more of a safeguard and, at the same time, a warning signal to companies that have, for years, built entire business models on very cheap self-employment.

In this way, the government aims to bring order to the market and draw a clearer distinction between:
- genuine entrepreneurs,
- and those who are formally self-employed but effectively work as full-time employees.

And that is probably why this issue is causing such a stir... because for some companies, it may mean having to completely change the way they work with the self-employed. Particularly in sectors where low rates and working for a single client have become the norm.

Is it worth switching to self-employment in the Netherlands in 2026?

Just a few years ago, for many people, switching to self-employment was something of a career move. You’d leave your permanent job, set up a business, and suddenly start earning significantly more money for exactly the same work. In many sectors, the differences were huge. Someone might have been working through an agency or on a standard contract for a dozen or so euros net per hour, and moments later, as a self-employed person, they would be invoicing €40–50 per hour. No wonder more and more people began to take an interest in self-employment.

And to be honest, for many people it was a very good decision.
Over the years, the Dutch market has become much more open to the self-employed. Companies were keen to use ZZP contractors because it gave them greater flexibility. And perhaps one of the greatest benefits of self-employment was precisely that freedom. You didn’t have to stay with one company for years, waiting for a pay rise or asking for time off. When a project ended, you could move on. A better rate? Change companies. Better terms? Another project.

Over time, however, many people began to realise that being a self-employed person isn’t always as rosy as it seems at first. Because a high hourly rate very often gives a false impression of earning a lot of money. At first glance, a dozen or so euros more per hour sounds great, but it’s only after a while that you realise you have to pay for practically everything yourself out of that money. Taxes, bookkeeping, insurance, periods without work, holidays, sick leave or downtime between projects. When you’re on a permanent contract, many things seem obvious.

When you’re self-employed, you suddenly realise that every day without work simply costs you money.
On top of that, there’s one more thing that many people forget. Not everyone is cut out for self-employment. And it’s not about professional skills, but about your mindset. There are people who are great at managing clients, negotiating rates and constantly seeking out new opportunities. But there are also those who prefer stability, predictability and peace of mind at the end of the month. And that is perfectly normal too.

That is why the answer to the question “is it worth switching to self-employment?” is no longer as straightforward today as it was a few years ago. For some, it will still be a great route to higher earnings and independence. For others, it may mean considerable instability, stress and problems if the arrangement starts to resemble a standard salaried job on an invoice. One thing is certain, however – the days when self-employment was seen as a simple way to “earn more” are slowly coming to an end.

What are the risks of working on a ZZP contract in the Netherlands?

Under a self-employment contract, you only earn money when you’re actually working. That’s why cash flow is one of the most important considerations for self-employed workers. It’s no longer just about how much you charge per hour on your invoice, but:
​
- whether they can maintain a steady flow of projects,​
- whether they have money set aside for leaner months,​
- whether they can budget effectively,​
- and whether their operation actually functions as a business, rather than merely being a “job on paper”.

It is also worth remembering that some of the risks associated with self-employment can be mitigated. In the Netherlands, many self-employed people take out supplementary incapacity insurance (AOV), set aside funds for their pension, make use of schemes such as the Broodfonds, or build up their own financial buffer for periods of illness or when they have no projects. The problem, however, is that you have to organise everything yourself – and that means additional costs that many people simply don’t think about when starting out.

Working almost exclusively for a single company is also becoming an increasing problem. For years, this was a very common model in the Netherlands. People would formally be self-employed, but would work in the same place every day, for the same client, often for several years running.
Having invoices from practically just one company throughout the year can now pose an increasing risk – particularly if the arrangement resembles a standard full-time job rather than self-employment. Nationality is of little relevance here. This applies to every self-employed person in the Netherlands – regardless of whether they are, for example, Dutch, Polish, Lithuanian or German.

In practice, increasing attention is being paid to factors such as: working under
the direct supervision of a single company, a fixed schedule, the absence of one’s own clients, the absence of any real business risk, and a long-standing working relationship with virtually a single client.

ZZP in 2026 – opportunities for growth in the Netherlands

In the Netherlands, self-employment continues to offer many people greater earning potential, greater freedom and professional independence. At the same time, it is becoming increasingly clear that the Dutch government wishes to regulate the self-employment market and limit situations in which self-employment effectively functions as a standard salaried job under a contract.

As of May 2026, the new regulations have not yet been finally approved, but the direction of the changes is already very clear. There is increasing talk of a threshold of around €38–39 per hour, greater responsibility on the part of clients, and more rigorous checks to determine whether a given working arrangement is genuinely of an entrepreneurial nature. Does this spell the end of the ZZP in the Netherlands? Probably not. However, all the signs suggest that the coming years will require self-employed workers to have a much greater business acumen than was the case just a few years ago. We will continue to monitor information published by the Tweede Kamer, the Eerste Kamer and the Dutch government, and keep you updated on further changes concerning the ZZP in the Netherlands.

At Bonapi Training Center, we have been observing how the market is changing for years. That is why we organise courses and training programmes that help people gain qualifications recognised throughout the Netherlands and Belgium – for both employees and the self-employed.

▶ VCA Basic and VCA VOL
▶ Forklift trucks
▶ Scaffolding
▶ IPAF and aerial work platforms
▶ SOG
▶ BHV and many other technical courses

Because no matter how the regulations change, one thing is unlikely to change: skilled professionals will still be needed!