{"id":91775,"date":"2025-07-25T14:39:47","date_gmt":"2025-07-25T14:39:47","guid":{"rendered":"https:\/\/wesselvanderlans.nl\/ongecategoriseerd\/vbar-act-from-2026-what-does-this-mean-for-clients-and-freelancers\/"},"modified":"2025-09-22T18:26:51","modified_gmt":"2025-09-22T18:26:51","slug":"vbar-act-from-2026-what-does-this-mean-for-clients-and-freelancers","status":"publish","type":"post","link":"https:\/\/wesselvanderlans.nl\/en\/news\/vbar-act-from-2026-what-does-this-mean-for-clients-and-freelancers\/","title":{"rendered":"VBAR Act from 2026: What Does this Mean for Clients and Freelancers?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The House of Representatives has approved the VBAR Act (Responsible Remuneration Agreements Employment Relations), which is expected to take effect on January 1, 2026. This new law aims to (further) combat false self-employment and provide clear frameworks for hiring self-employed individuals without personnel (freelancers). <br\/><br\/>Below you can read what the VBAR Act entails, for whom it is relevant, and what you can do NOW to limit risks and remain compliant.<\/p>\n\n<p class=\"wp-block-paragraph\"><br\/><\/p>\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>What is False Self-Employment?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">For some time now, there has been much discussion in employment law about false self-employment. A false self-employed person is a freelancer who \u2013 as the term suggests \u2013 appears to be self-employed, but actually is not. The freelancer is then actually an employee with all the legal (and fiscal) consequences that entails. For example, the self-employed person is not protected against dismissal and has no safety net in case of illness. This protection does apply to employees.     <\/p>\n\n<p class=\"wp-block-paragraph\"><br\/><\/p>\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Why the VBAR Act?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">With the VBAR Act, the House of Representatives is trying to reduce the number of false self-employed individuals. False self-employed individuals are often used to circumvent the strict rules that apply to employees. This leads to, among other things, unfair competition and reduced protection for workers.   <\/p>\n\n<p class=\"wp-block-paragraph\">The VBAR Act aligns with earlier case law on the doctrine of false self-employment. For instance, the Supreme Court already provided guidelines for assessing false self-employment in its 2023 Deliveroo ruling and recently clarified this further in the Uber ruling.  <\/p>\n\n<p class=\"wp-block-paragraph\">The tax authorities have also been working for some time to combat false self-employment from a fiscal perspective. Since January 1 of this year, the tax authorities have been actively enforcing against false self-employment. <\/p>\n\n<p class=\"wp-block-paragraph\"><br\/><\/p>\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Key Elements of the VBAR Act?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">The VBAR Act introduces three important elements that are relevant for clients and freelancers:<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. Criteria for assessing false self-employment<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The VBAR Act codifies several guidelines formulated by the Supreme Court in the Deliveroo ruling:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Authority relationship<\/li>\n\n\n\n<li>Integration into the organization<\/li>\n\n\n\n<li>External entrepreneurship<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">In the earlier bill, the criterion &#8216;entrepreneurship&#8217; was given less weight than the other two criteria. Following the Supreme Court&#8217;s Uber ruling, this has been adjusted and all three criteria now carry equal weight. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>2. Minimum hourly rate for self-employed individuals<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">A minimum hourly rate will be introduced. Freelancers working below this rate automatically fall within the protection regime of employment law \u2013 unless they demonstrably operate independently. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>3. Tax authority enforcement<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The Tax Authority and Labor Inspectorate will receive more resources for enforcement. Furthermore, clients can be held liable if it turns out they employ false self-employed individuals, despite clear signals. <\/p>\n\n<p class=\"wp-block-paragraph\"><br\/><\/p>\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>What Does this Mean for You as a Client?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Although the VBAR Act is not yet a fait accompli, the underlying case law already applies and the tax authorities are already actively enforcing. For organizations that regularly work with self-employed individuals, it is therefore important to take action now: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Test existing assignments against the Deliveroo criteria <\/li>\n\n\n\n<li>Document the assessment and adjust contracts and working methods if necessary<\/li>\n\n\n\n<li>Make good and clear agreements for new assignments<\/li>\n\n\n\n<li>Make agreements about the situation where there turns out to be an employment contract after all<\/li>\n\n\n\n<li>Be more critical about deploying self-employed individuals<\/li>\n\n\n\n<li>Check whether the minimum rate is met<br\/><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><br\/><\/p>\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>What Does this Mean for Self-Employed Individuals?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">As a self-employed individual, you will also be affected by the VBAR Act and tax authority enforcement. To continue working as a self-employed individual, you may need to adjust your working methods and execute assignments differently:  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ensure multiple clients<\/li>\n\n\n\n<li>Work independently by using your own business resources (laptop, phone, software, car, tools or materials) and determining your own working hours and workplace<\/li>\n\n\n\n<li>Show that you are an entrepreneur with your own website, logo and business clothing<\/li>\n\n\n\n<li>Preferably agree on a rate per project rather than per hour and stay above the minimum rate<\/li>\n\n\n\n<li>Send invoices and pay VAT and income tax<\/li>\n\n\n\n<li>Insure yourself for professional liability and disability<br\/><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><br\/><\/p>\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Wessel Van Der Lans Helps You Move Forward<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Do you want to know how you can prevent false self-employment? As employment law specialists, we are happy to think along with you about the consequences of the VBAR Act. We have extensive experience in testing false self-employment and drafting and advising on freelance contracts.   <br\/><br\/>\ud83d\udcde Contact Wessel van der Lans \u2013 specialist in employment law and false self-employment. We are happy to help you with a clear strategy and expert advice. <br\/><br\/>\ud83e\uddfe Or have your freelance contract tested immediately<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The House of Representatives has approved the VBAR Act (Responsible Remuneration Agreements Employment Relations), which is expected to take effect on January 1, 2026. This new law aims to (further) combat false self-employment and provide clear frameworks for hiring self-employed individuals without personnel (freelancers). <\/p>\n","protected":false},"author":6,"featured_media":91778,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[51],"tags":[],"ppma_author":[41,42],"class_list":["post-91775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VBAR Act from 2026: What Does this Mean for Clients and Freelancers? - Wessel Van der Lans<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wesselvanderlans.nl\/en\/news\/vbar-act-from-2026-what-does-this-mean-for-clients-and-freelancers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VBAR Act from 2026: What Does this Mean for Clients and Freelancers? - Wessel Van der Lans\" \/>\n<meta property=\"og:description\" content=\"The House of Representatives has approved the VBAR Act (Responsible Remuneration Agreements Employment Relations), which is expected to take effect on January 1, 2026. 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