Blogs & Updates

The assessment of the (employment) relationship is relevant to every independent contractor with whom you enter into a contract. Is it a real independent contractor, or is there a risk that the contracts qualifies as an employment contract? Due to the Dutch tax authority’s enforcement moratorium, this topic has received less or no attention for an extended period.

However, jurisprudence, including the Deliveroo cases, has shown that the status of an independent contractor can change. Now, with the enforcement moratorium ending on 1 January 2025, and the bill “Clarification of employment relationship assessment and legal presumption” which is likely to take effect 1 July 2025, the issue has risen to a high priority on many organizations’ agendas. This is appropriate, as from a labor law perspective, we do not recognize an enforcement moratorium. Even now, you may be unknowingly taking on significant risks.

Employers would be wise to assess now whether the parties they contract with are real independent contractors and/or how they can mitigate their risks now and in the future. The latest updates regarding the qualification can be found in the blogs below.

Should there be a case of a real independent contractor, such a contractor does not inherently accumulate a basic pension automatically. This must be arranged by the independent contractor themselves. This aspect is also factored into their hourly rate. However, if there is a pseudo independent contractor, the situation may differ. These pseudo independent contractors could, under certain circumstances, fall under mandatory schemes. This may pose significant risks of substantial pension claims, both from the employee and industry pension funds.

Organizations are advised to proactively map out these risks. In this domain, we collaborate with the pension specialists from HVG Law and EY. Follow the developments on this topic in the blogs below.

In an asset/liability transaction, the question frequently arises whether (part of) the personnel (whether automatically due to a transfer of undertaking) transfers to the purchasing party. Personnel does not necessarily mean only employees; independent contractors must also be accounted for. It is crucial to establish clear agreements between the buyer and seller regarding who will transfer and who will bear the responsibility and risk (even if, for example, it later emerges that there was not an independent contractor but an employment relationship, with all its ensuing claims).

What should you consider when acquiring a company with a large population of independent contractors? For the latest developments, read our blogs.

A significant portion of the services we currently utilize is mediated through so-called intermediaries and/or platforms. Companies have become accustomed to mitigating their (employment law) risks by engaging with such third parties, often through Service Level Agreements. However, platform work has recently been much in the news: consider, for instance, Deliveroo, Helpling, and Uber, but it also pertains to other market players operating as brokers or quasi temporary employment agencies for independents.

Employers would be wise to assess such contractual relationships and examine if there are hidden risks of (indirect) material employer status. For the latest developments, read our blogs.

Sustainability and fair transparent labor are quintessential ESG (Environmental, Social, and Governance) themes that are finding their place in Dutch employment law from Europe. With increasing attention on certifications and reporting obligations, the use of non-sustainable labor and/or related ESG risks will need to be identified. Is there sufficient attention within your organization for sustainable labor and the right to transparent and fair working conditions? Does your organization adequately address the right to equal pay? Under the principle of “the polluter pays,” the costs associated with this theme will ultimately be borne by employers. Consider, for example, increased unemployment insurance premiums.

With the growing number of independent contractors, it is increasingly important to have proper working conditions and internal complaint mechanisms in place for them. Although independent contractors are generally responsible for their own safety at work, they are also subject to (a number of) occupational safety and health regulations. There is specific occupational safety and health legislation for independent contractors performing hazardous work (e.g., in construction). In principle, the same occupational safety and health rules apply to independent contractors as to employees if they work together on the same worksite. Besides the right to good working conditions, since the enactment of the whistleblower protection Act, independent contractors (not just employees) can also make a protected disclosure if there are malpractices at the workplace. To prevent independent contractors from immediately reporting externally, it may be advisable to make the internal whistleblower procedure accessible to them as well.

Want to know more? Below, you will find an overview of our blogs with the most important legislation and regulations, including our tips and points of attention.

The law on the allocation of labour by intermediaries (Waadi) is an implementation of the European agency work Directive. It has now been clarified that the agency work Directive applies to all workers engaged in an “employment relationship.” Hence, the Directive has a broader scope than just workers engaged under an employment contract.

Based on this broader interpretation, it could also apply to independent contractors. This has also been confirmed in Dutch jurisprudence. Not all clients are aware of this, while it can have significant implications. Read our blogs on this subject below.

Are you planning to engage independent contractors from abroad for a temporary assignment in the Netherlands? Be aware of the regulations concerning this, such as the notification requirement at the reporting desk for posted workers. In our blogs, we are pleased to provide you with more information on this topic.

It is often thought that discussions about collective labour agreements (CLAs) only arise in the context of employees or pseudo-self-employed individuals. However, vigilance is also required when deploying real independent contractors. There are increasingly more provisions for independent contractors in CLAs, there has been an ongoing debate regarding a separate CLA for independent contractors for years, and, for instance, the experience years of independent contractors may need to be considered when they later enter into employment as an employee, even if the independent contractors has worked for completely different clients. In the blogs below, we keep you informed of the most important developments.

That the General Data Protection Regulation (GDPR) applies when the personal data of employees are processed is known to most organizations. However, various obligations also apply to companies that engage independent contractors. We would like to inform you about the key aspects of privacy for independent contractors. This also applies in cases where it unexpectedly turns out that there is a situation of false self-employment.

In many organizations, (interim) management operates based on an assignment agreement. Sometimes as an independent contractor, sometimes with the intervention of a management company. There is debate as to whether working as an independent contractor (interim) manager without the intervention of a company can still be done without risk, or whether it will soon be more quickly classified as an employment relationship, among other things, due to the criterion of embedding work (see also under independent contractors & Assessment of the (Employment) Relationship”).