Netherlands tightens EMZ requirements to combat fictitious entrepreneurship

The Dutch government has prepared a bill that should clearly distinguish between the status of an employee and EMZ. The new rules will particularly affect low-paid entrepreneurs earning less than 36 euros per hour.

According to the initiative of the Minister of Social Affairs and Employment Eddy van Heijum, clear criteria for defining employment relationships will be introduced into the legislation. The main factors will be the degree of control the employer has over the work process and the presence of entrepreneurial risks for the contractor.

The key innovation will be the “presumption of employment relationship” for EMZ with an hourly wage below 36 euros. This means that such workers will be able to declare their status as an employee and demand the corresponding social guarantees. In this case, the employer will have to prove that the cooperation is indeed a contractual relationship.

The innovation will affect approximately 15% of the total number of entrepreneurs in the country. When establishing labor relations, such employees will have the right to sick leave and maternity leave, protection from dismissal, unemployment benefits and social support in case of loss of ability to work.

The bill is aimed against the practice of fictitious entrepreneurship, when employers register employees they actually hire as ZZP to save on taxes and social contributions. According to the ministry's estimates, of the 1,3 million self-employed in the country, about 200 thousand work in such a "gray" status.

If parliament approves the initiative, the new rules will come into force on 1 July 2026 without a transition period.