Update on the freelance file

The Council of State has published its opinion on the proposed Assessment of Employment Relationships and Legal Presumption (Clarification) legislation (VBAR). This legislation is expected to enter into force on 1 July 2025. In its opinion the Council of State notes that, in its view, this bill will make only a limited contribution to solving the issue of employment versus hiring the self-employed. This is because the new bill mainly codifies current law and attempts to provide further clarification. It is believed that starting to enforce the present Assessment of Employment Relationships (Deregulation) Act is likely to be more effective in combatting bogus self-employment than the Assessment of Employment Relationships and Legal Presumption (Clarification) bill (VBAR). In addition, the VBAR legislation does not solve the problem that pension contributions could still be levied retroactively should an employment relationship be deemed.

At the same time pressure is mounting in the House of Representatives to split this bill. There is more support for that part of the legislation which establishes a presumption of law that employment exists where less than €33 per hour is paid, than the clarification of the definition of a relationship of authority. This debate will undoubtedly continue in the coming weeks.