In this article(8)
Dropped: the clarification part (5+4, verouderd)
Fixed criteria ('5+4', now verouderd), including 'embedding', were meant to decide employee vs self-employed. Dropped in March 2026 — do not use it as a test.
Remains: the €38 presumption (bill)
Below **€38/hour** an employment contract is presumed. Bill 36.783 passed the Tweede Kamer on 21 April 2026; the Eerste Kamer has yet to vote. Not yet in force.
What applies today?
The **Wet DBA**, fully enforced since 1 January 2025, penalties since 2026, assessed with the **nine Deliveroo factors** (Supreme Court, 24 March 2023).
Next: the Zelfstandigenwet
A new bill with a self-employment test and a work-relationship test. Consultation 1–29 October 2026; planned 1 January 2028.
What does this mean for you?
- 1Stop assessing on the 5+4 framework (verouderd)
- 2Assess on the Wet DBA and Deliveroo criteria today
- 3Check whether rates are above €38/hour
- 4Follow bill 36.783 in the Eerste Kamer
- 5Record how, when and where work happens per relationship
Examples
Risky example
A report scoring relationships on '5+4 criteria' — outdated (verouderd) since March 2026.
Good example
A file per relationship documenting the Deliveroo factors, with dates and evidence.
Frequently asked questions
Related terms
Aligned with Belastingdienst guidelines. This platform provides compliance guidance, not legal advice.