The year 2026 will be an important year for the labor market. There are changes in the schedule that have a direct impact on how you work with employees and freelancers as an organization. And 2027 is not standing still either: with the arrival of the WTTA Act, the flex industry will face a fundamental change.
The most important insights
- The enforcement of the DBA Act marks the end of voluntary self-employed use. Organizations can no longer count on a “soft landing” and must actively review and record their collaborations with the self-employed.
- With the arrival of the VBAR Act, the assessment of self-employed assignments is shifting to clear, stricter criteria. This requires more substantiation, documentation and continuous review of employment relationships towards 2026 from employers.
- The minimum hourly wage and associated benefits will continue to rise in 2026, which has a direct impact on cost prices and contract forms. Companies must adapt their tariff structures and budgets to this in good time.
- The More Security for Flex Workers Act focuses on the structural protection of flexible work. The phased introduction in 2026 and 2027 forces organizations to re-evaluate their flexible shell.
- With the WTTA legislation, working with lenders becomes a regulated activity. From 2027, only authorized parties will be allowed to lend staff, making selection and compliance more important than ever.
- The wage transparency directive changes how organizations deal with remuneration and communication. More openness about salaries requires consistent and explainable remuneration structures.
- Changes in unemployment benefits and other financial arrangements make staff costs less predictable. Up-to-date insight into hours, contracts and costs will be crucial to manage financial risks.
DBA Act Enforcement: The End of the Soft Landing
Good news for those who were still unsure: there will also be in 2026 no absenteeism fines imposed in the event of false self-employment. After heavy political pressure, the cabinet has extended the soft landing.
What does this mean in concrete terms?
From 2026, the following applies:
- In principle, the tax authorities start with a company visit
- A warning may follow after the visit
- Additional taxes require a book investigation
- However possible: additional payroll tax levies with retroactive effect to 1 January 2025
- However possible: offence fines for intentional and serious offences
Why is this relevant for consultancy and IT?
Many consultancy and IT agencies work with freelancers for specialized assignments. The question is not if you will be monitored, but when. Long-term assignments where freelancers are highly integrated into your organization are particularly at risk.
What can you do now?
- Evaluate existing self-employed relationships for dependency and control
- Provide clear documentation of each assignment
- Use TimeChimp to transparently record all hours, projects and forms of collaboration
VBAR Act: clarity about self-employed status (intended 2026)
The Clarification of the Assessment of Employment Relations and Legal Presumption Act (VBAR) is before the House of Representatives and is expected to take effect in early 2026. This law should finally provide clarity: when is someone really independent?
VBAR's three criteria
The law introduces three equivalent test areas:
W criteria (Employment)
- Is the self-employed person managed by the client?
- Does the client decide when and how the work takes place?
- Is there supervision and control?
Z criteria (Independence)
- Is the self-employed person at his own risk?
- Does the self-employed person have their own tools and materials?
- Does the self-employed person have specific knowledge that the client does not have?
External entrepreneurship
- Does the self-employed person pay VAT?
- Does the self-employed person invest in their own company?
- Does the self-employed person spend time on acquisition from other clients?
More W points than Z points? Then there is a risk of false self-employment.
Legal presumption of employment
New in the VBAR: freelancers who earn less than €36 per hour (probably €38 in 2026) can claim to be employees. The burden of proof then lies with the client to show that it is about real independence.
Impact for IT and consultancy
In the IT sector, specialists are scarce and rates are often high. However, there are risks:
- Long-term assignments with one client (e.g. 6-12 months full-time)
- Use of client systems and locations
- Participation in team meetings and reporting structures
- No visible acquisition with other customers
What can you do now?
- Evaluate assignments based on W, Z and entrepreneurship criteria
- Set minimum rates that are above the threshold
- Record entrepreneurship: VAT numbers, KvK registration, own investments
Minimum hourly wage and allowances 2026
As of 1 January 2026, the following amounts are in force:
Minimum hourly wage
- 21 years and older: €14.71 per hour (was €14.40 in 2025)
- Adjusted youth wages apply to young people
Fees
- Working from home allowance: €2.45 per day (was €2.40)
- Travel allowance: €0.23 per kilometer (unchanged)
Note: Both allowances are tax-free, but you are not allowed to pay out both travel and working from home allowances in one day.
30% scheme for highly skilled migrants
For highly skilled migrants, the tax-free percentage will remain 30% in 2026. From 2027, this will be reduced to 27%.
Salary limit 2026:
- Overall: €48,013
- Young people (<30) with a master's degree: €36,889
More security law for flex workers: phased introduction
This law has major consequences for secondment and secondment agencies. The introduction is split into two phases:
Phase 1: July 1, 2026
Equivalent remuneration for temporary workers
Temporary workers are entitled to employment conditions that are at least equivalent to employees at the hirer in a comparable position. This means:
- The same or higher base rate
- Comparable surcharges (overtime, irregularity)
- Equivalent leave and vacation pay
- Access to retirement and education
Note: This is already included in the ABU and NBBU collective agreements that will take effect on 1 January 2026, but will also be legally enshrined as of 1 July 2026.
Transitional regime:
Is a temporary worker declining? Then this person will be entitled to 25 vacation days and 8.33% vacation allowance for a maximum of 6 months (until July 1, 2026).
Phase 2: January 1, 2027
Drastic changes in flexible work
- Shorter phase system
Phase B of temporary work will be shortened from 3 years to 2 years. Temporary workers build up rights more quickly.
- Longer interruption period (chain arrangement)
The interval between temporary contracts goes from 6 months to 5 years. This prevents revolving door structures where flex workers start over and over again.
- End of the zero-hour contract
Zero-hour contracts disappear and are replaced by bandwidth contracts with a minimum number of guaranteed hours.
Impact on secondment and secondment
This law goes to the heart of your business model:
- Rates must be adjusted to hirer remuneration
- Administrative burdens are increasing (equivalence assessment)
- Long-term secondments require new forms of contract
- Margins are under pressure due to higher staff costs
What can you do now?
- Identify what terms of employment apply to hirers
- Make a plan for pension registration as of 1 January 2026
- Prepare for the change in the phase system by 2027
- Evaluate how bandwidth contracts fit into your portfolio
WTTA Act: mandatory admission for lenders (2027)
This is perhaps the most drastic law for secondment, secondment and temporary employment agencies. The Employment of Workers Act (WTTA) acts January 1, 2027 in effect.
📚 Here you can read everything about the WTTA.
What does the WTTA mean?
From 2027, only allowed lenders still lending staff in the Netherlands. This applies to:
- Employment agencies
- Secondments
- Secondment agencies
- Payroll organizations
- IT and consultancy firms that secondment specialists
- Foreign parties that lend staff in the Netherlands
WTTA timeline
November 1, 2026 — December 31, 2026
Application period via toelatinguitleenmarkt.nl (coming soon)
January 1, 2027
Act enters into force
May 1, 2027 — July 1, 2027
Deadline for submitting an admission application to the Dutch Authority for Lending Market (NAU)
January 1, 2028
Start enforcement by the Dutch Labour Inspectorate
Admission conditions
To be admitted as a lender, you must:
- Comply with the standards framework
This includes tax, social and employment law requirements such as:- Compliance with the Minimum Wage Act
- Equal treatment standards
- Correct administration of identity documents
- Employment contract information obligation
- Submit an inspection report
Have your organization inspected by an approved inspection body (such as TÜV NORD) - Pay a deposit
€100,000 as a guarantee, which the NAU can use in case of violations - Being financially healthy
The NAU tests your financial situation
Transitional regime
Do you already have one SNA certificate (Labour Standards Foundation)? Then you can make use of transitional law:
- Apply to the NAU before July 1, 2027
- You will receive a temporary exemption
- You don't have to submit a full inspection report in the first year
Consequences of non-compliance
For unauthorised lenders:
- Fines up to €90,000
- Possible cessation of activities
- Revocation of the licence
For hirers who work with non-admitted lenders:
- Hirers can also be fined
- Liability for unpaid wages and social security contributions
Impact for IT and consulting firms
This law affects you directly if you:
- IT specialists seconded to customers
- Lends consultants on a project basis
- Collaborates with subcontractors who provide staff
Many consulting firms do not recognize themselves as' lenders', but do fall under the WTTA. If your employees work under the direction and supervision of the customer, you are a lender within the meaning of the law.
What can you do now?
As a lender:
- Check whether you are covered by law at www.toelatinguitleenmarkt.nl
- Identify whether you have relevant certifications (SNA, PayOK, VCU, SNF)
- Prepare to apply between November-December 2026
- Consider pre-inspection to know where you stand
- Reserve budget for the deposit (€100,000)
As a hirer:
- Identify which lenders you work with
- Check whether these parties will be allowed
- Agree on who is responsible for registration
- Prepare alternative scenarios if suppliers are not allowed
Wage Transparency Directive (2027)
The European Wage Transparency Directive must be January 1, 2027 have been transposed into Dutch legislation. The goal: to combat pay discrimination between men and women.
What does this mean?
Employers must:
- Being transparent about salary structures
- Providing insight into pay differentials
- Make salary scales public
- Regularly report on the male/female pay gap
Points of interest for consultancy and IT
In sectors where specialist knowledge is key, functions are often unique and difficult to compare. Nevertheless, you must:
- Have clear remuneration structures for similar roles
- Be able to substantiate why senior consultants or architects are rewarded differently
- Set up reporting processes for transparency
What can you do now?
- Inventory your current salary structure
- Analyze gender pay disparities
- Develop a system for transparent salary scales
WW contributions and other financial changes
WW premiums 2026
WW contributions will remain the same as 2025:
- Low rate: 2.74% (permanent contracts)
- High rate: 7.74% (flexible and temporary contracts)
WGA and Sickness Act
Rising premiums:
- WGA premium: from 0.77% to 0.83%
- Sickness allowance: from 0.45% to 0.50%
Wage cost benefit (LKV) for older workers
As of 1 January 2026, the LKV will be open for people over 56 abrogated for employment contracts that started on or after 1 January 2024. For existing employment relationships, the benefit will remain valid until 1 January 2027.
Transition payment
The maximum transition payment increases to €102,000 gross.
Note: The compensation scheme for transition payment in case of dismissal after two years of illness will be changed from July 1, 2026 limited to employers with fewer than 25 employees.
What does this mean for your organization?
2026 and 2027 will bring fundamental changes to how you work with flexible staff. For consultancy, IT, secondment and secondment agencies, these are the most important points of attention:
Immediate action required (Q1 2026)
DBA and VBAR Act:
- Evaluate all self-employed relationships for false self-employment
- Document the entrepreneurship of freelancers
- Adjust rates (at least €36-38 per hour)
- Ensure clear project administration
Minimum hourly wage and benefits:
- Adjust payroll administration as of 1 January
- Update working from home and travel expenses policy
More security law for flex workers (preparation for 1 July):
- Inventory terms of employment with hirers
- Prepare for an equivalence assessment
- Start a pension scheme for temporary workers
Longer term (Q2-Q4 2026)
WHITE:
- Apply between November-December 2026
- Request certifications (SNA, PayOK)
- Reserve a budget for deposit and inspection costs
- Prepare inspection report
Flex Act (preparation for 2027):
- Anticipate a shorter phase system
- Develop bandwidth contracts to replace zero-hours contracts
- Get ready for a 5-year interruption
Wage transparency:
- Analyze remuneration structure
- Develop reporting system
TimeChimp helps you be prepared
These changes require a keen insight into your organization:
- Who works for you and in what form of contract?
- How many hours do freelancers work? And with which clients?
- What terms of employment apply to your hirers?
- Who are your lenders and do they have the right certifications?
TimeChimp supports you with:
- Transparent time registration: for freelancers, flex workers and permanent employees
- Project Management: to make assignments per client transparent
- Trip module: for correct mileage registration
- Reports: to get a quick insight into your workforce and deployment
Conclusion
The labor market is facing major changes. 2026 and 2027 require action, preparation and adjustment. Don't wait until it's too late.
The most important deadlines at a glance:
- January 1, 2026: Minimum hourly wage, benefits, DBA enforcement
- 1 January 2026 (intended): VBAR Act
- July 1, 2026: Equivalent remuneration for temporary workers (Flex Act)
- November-December 2026: WTTA application period
- January 1, 2027: WTTA Act enters into force, Flex Act phase 2, Wage transparency
- July 1, 2027: WTTA Admission Application Deadline
- January 1, 2028: Start WTTA enforcement
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