The Dutch Senate has approved the Flexible Workers Increased Security Act (Wet flexwerkers), following adoption by the House of Representatives on 12 May 2026. The legislation enters into force on 1 January 2027 and introduces significant changes to the legal framework governing flexible employment relationships. The Act aims to enhance job security for on-call and temporary workers by imposing stricter rules on contract conversion, notification obligations, and the use of zero-hours contracts. Employers must now offer fixed contracts after a defined period of flexible work, and the law strengthens the position of workers in disputes over employment status. The measure is part of a broader government strategy to reduce labor market segmentation and ensure fair taxation of employment income.
Key Takeaways
- Mandatory Contract Conversion: After 26 weeks of flexible work, employers must offer a fixed-hours contract reflecting the average hours worked, reducing precarious employment and clarifying payroll tax withholding responsibilities.
- Enhanced Notification and Record-Keeping: Companies must notify workers of schedule changes at least four days in advance and maintain detailed records of hours offered and worked, impacting payroll administration and tax reporting.
- Implications for Payroll Tax Compliance: The reclassification of flexible workers as permanent employees for tax purposes may affect wage tax credits, social security contributions, and the application of the 30% ruling for expatriates.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement