Assessment of employment relationships further clarified: new assessment framework published

With the publication of the new framework, the Ministry brings together the most relevant legislation and case law relating to employment relationships in a single, structured document. The framework aligns with the Dutch Tax Administration’s existing assessment approach and incorporates the factors arising from Supreme Court jurisprudence. Key criteria remain central to the analysis, including the degree of authority and control, the organisational integration of the work, the possibility of substitution, the extent of entrepreneurial risk, and the manner in which contractual arrangements have been agreed between the parties.

Importantly, the framework reflects the clarifications provided by the Supreme Court in the Uber ruling. It confirms that the assessment should not be limited to the activities performed for a specific client or engagement. Circumstances demonstrating an individual’s entrepreneurial status outside the scope of a particular assignment may also be relevant when determining the nature of the working relationship. Examples include having multiple clients, undertaking business development activities, making commercial investments, and the way in which the individual presents themselves in the market.

The question remains, however, to what extent the new framework provides genuinely new insights. Organisations continue to seek clear guidance that enables them to determine in advance whether a working relationship qualifies as self-employment or as employment. This publication once again demonstrates that no definitive bright-line test exists. The assessment of employment relationships remains a holistic evaluation based on all relevant facts and circumstances.

Above all, the framework reinforces the direction already established through legislation, case law and previous guidance issued by the Dutch Tax Administration. It does not introduce new assessment criteria, nor does it significantly alter the relative weighting of existing factors. As such, the publication should primarily be viewed as a further clarification and consolidation of existing principles rather than a substantive change in approach.