Connie Maathuis: "Trust must be the foundation for the future of the self-employment debate"

Connie Maathuis has been chair of Vereniging Zelfstandigen Nederland (VZN) since the beginning of 2026. The timing has proved significant, as the new government came into office around the same period with an ambition to break the deadlock surrounding the self-employment debate. In Maathuis' view, a strong and united voice for self-employed professionals in politics and society is therefore more important than ever. While she welcomes the government's ambitions, she remains critical of several aspects of its approach. She also believes that the proposed Self-Employment Act (Zelfstandigenwet), intended to provide greater clarity for both self-employed professionals and their clients, still raises a number of concerns. Speaking with Oifik Youssefi, she discusses VZN's alternative proposal for the legislation, the need for a more joined-up approach to the self-employment debate and the place of self-employed professionals within the Dutch labour market.

About the book:

1. To what extent is the self-employment debate a puzzle in your view?

"I think it is fair to describe it as a puzzle because it spans a wide range of policy areas, including employment law, taxation, enforcement, pensions and labour shortages. The complexity arises when these issues are treated separately. That is why a more joined-up approach is so important. Looking beyond individual policy areas and involving a broader range of stakeholders does not make the issue more complicated. If anything, it makes it easier to solve."

2. What piece would you add to The ZZPuzzle?

"Trust. That is what I believe is too often missing from the self-employment debate. Of course, abuse must be tackled, but legislation should not be shaped by individual incidents or by the assumption that everyone is acting in bad faith. People actively choose self-employment, and organisations should be able to work with self-employed professionals with confidence. Give self-employed professionals the freedom to operate, keep an eye on developments and step in where necessary. That is a far more sustainable approach than trying to regulate every possible situation in advance. At VZN, for example, we have long advocated allowing self-employed professionals to build up a business reserve. It is a good example of policy based on trust: giving people both the freedom and the responsibility to build their own financial resilience, rather than approaching them from a position of distrust. In doing so, you encourage entrepreneurship while maintaining appropriate oversight."

About the government and the future of the self-employment debate

1. Aan het begin van deze kabinetsperiode werd overwegend positief gereageerd op de ambitie om het vastgelopen zzp-dossier voortvarend op te pakken. Echter liet je in juni in het Financieel Dagblad weten kritisch te zijn op onderdelen van de kabinetsplannen. Zo verdwijnen verschillende fiscale en sociale regelingen, waaronder de startersaftrek en de IOAZ voor oudere zzp’ers die hun onderneming beëindigen. Als je terugkijkt op het eerste halfjaar van dit kabinet, wat is dan jouw algemene afdronk van de koers die is ingezet? 

"Every new government starts out with a long list of plans. However, given the political instability and frequent changes of government in recent years, it is still difficult to identify a clear direction. One positive sign is that Minister Thierry Aartsen, responsible for work and participation, appears to recognise the importance of self-employed professionals and is keen to make progress with the Self-Employment Act. That is precisely why I find it difficult to reconcile the fact that a minister who is broadly supportive of self-employment is also scaling back tax and social support measures for this group. As for the Self-Employment Act, the proposed implementation date of 1 January 2028 is ambitious, but achievable. At the same time, we still need to see how the legislation will look in practice. For now, there is a draft bill being worked on intensively by civil servants, alongside the many responses submitted during the public consultation. After only six months, it is too early to deliver a final judgement. However, if the government wants to maintain momentum, it will need to provide greater clarity on the direction it intends to take, and soon."

Picture Connie Maathuis: Heidi Borgart

2. The government is simultaneously working on several policies and legislative proposals that are relevant to self-employed professionals, including mandatory disability insurance (BAZ), the Self-Employment Act and the continued enforcement of rules on false self-employment. Do you feel these issues are being addressed in a sufficiently joined-up way under the current government?

"Too often, that joined-up approach is still missing, and that is a concern. As a result, self-employed professionals risk ending up paying the price across multiple policy areas. The proposed reform of Box 3 is a good example. It fails to take sufficient account of the fact that many self-employed professionals build up capital as a business reserve and depend on having adequate liquidity. The same pattern can be seen in other areas, such as lifelong learning and skills development, where employees are generally the starting point and self-employed professionals are largely overlooked. That is precisely why a more integrated approach to the self-employment debate is needed. Only then can you avoid a situation where individual measures combine to create unintended disadvantages for self-employed professionals."

3. VZN has stated that, much like the earlier Clarification of Employment Relationships and Legal Presumption Bill (VBAR), the working relationship test in the Self-Employment Act is still based on a 'worker unless' approach. Where do you see this reflected, and why do you consider it problematic?

"In our view, the Self-Employment Act is an improvement on the VBAR proposal. We have always argued that the employment relationship assessment element should be dropped and that only the legal presumption should be retained. Our main criticism of the Self-Employment Act concerns the working relationship test, which closely resembles the employment relationship assessment element of VBAR. As a result, there is a risk that a 'you are a worker unless proven otherwise' approach will be introduced through the back door. We believe the starting point should instead be: 'you are an entrepreneur because'. Most self-employed professionals consciously choose entrepreneurship and are not workers trying to avoid employee status. Any legislation aimed at self-employed entrepreneurs should recognise and safeguard that principle. We can only hope that the bill, which is due to be submitted to the Council of State later this year, takes a different approach on this point."

4. VZN recently put forward an alternative proposal to the current Self-Employment Act, one that does not include a working relationship test. Could you briefly explain this proposal and how it differs from the government's plans?

"Our proposal is intended to show that there is another way forward. Our starting point is to provide greater clarity, legal certainty and practicality from the outset, while taking into account the interests of self-employed professionals, clients, the Dutch Tax Administration and effective enforcement. We consider it illogical that, once someone has been recognised as a self-employed entrepreneur, they must still undergo a working relationship test for every assignment they take on. That only creates additional uncertainty. We therefore propose giving self-employed status legal recognition for an entire tax year, subject to an annual assessment based on various indicators of entrepreneurship. This would allow oversight and enforcement to remain in place, while making it much simpler and more predictable to engage self-employed professionals than under the current framework proposed in the Self-Employment Act."

5. Minister Thierry Aartsen wants to make swift progress on both the BAZ and the Self-Employment Act and has expressed the ambition of introducing the latter on 1 January 2028. Given the concerns raised by stakeholders, the large number of responses to last year's public consultation and the fact that the proposal must still be reviewed by the Council of State, how realistic do you think that timetable is?

"The timetable is ambitious, but not unrealistic. Ultimately, its success will depend on political support and on the willingness of all parties involved to work together towards effective legislation. A wide range of stakeholders have now shared their views, and it is up to the legislator to consider those views carefully. In my opinion, speed should never become an objective in itself. If a more thorough legislative process requires additional time, that is not a problem. The quality of the Self-Employment Act should be the priority, not the timetable."

6. According to Minister Aartsen, the new rules should put an end to the uncertainty surrounding working with and as a self-employed professional. To help achieve this, he announced in a letter to Parliament in April the launch of the communication campaign 'This is how self-employment can work'. How do you view that campaign?

"In principle, I welcome the campaign, but there are a number of related issues that I am more critical about. Take the updated assessment framework published by the Dutch Tax Administration. Many experts criticised it because it appears largely unchanged and does little to provide any new clarity. We also raised those concerns with the Ministry of Social Affairs and Employment. In a debate that is already characterised by so much uncertainty, individual communications, such as the article published by NU.nl, should not create a false sense of certainty. That is precisely why it would have been wiser to take more time and launch the campaign only once the message had been developed more thoroughly."

7. In VZN's contribution to the parliamentary debate on labour market policy on 24 June, uncertainty in both self-employment policy and communication was highlighted explicitly. In your view, what should absolutely not be missing from the campaign?

"The campaign should primarily demonstrate how organisations can work responsibly with self-employed professionals within the current legal framework. There is a need for practical guidance that makes clear what is possible, rather than focusing solely on risks. Only then will you remove the uncertainty in the market and give both clients and self-employed professionals the confidence to work together in a responsible way."

8. VZN has established a strong position among social partners and within the wider stakeholder landscape. As chair, do you feel that policymakers, MPs and ministers are listening to you sufficiently, or is there still room for improvement?

"I have noticed that VZN is increasingly being taken seriously. We can see that, for example, in the response to our alternative proposal for the Self-Employment Act. It is encouraging that we are being consulted, but ultimately what matters is having a permanent seat at the table when policy is being developed. Over the past few years, we have built a strong position. The next step is ensuring that the voice of self-employed professionals becomes a natural and permanent part of policymaking, and that their contribution continues to be recognised."

9. What is your message to politicians, not only regarding the Self-Employment Act but also the wider future of the self-employment debate?

"Do not treat self-employed professionals as an afterthought. They make a significant contribution to our economy, our labour market and society as a whole. Their position deserves recognition and a proper place in policymaking. My predecessor, Cristel van de Ven, put it well when she said: 'self-employment is here to stay'. I would add: 'make room for self-employed professionals'. Not as a licence to operate without rules, but as an opportunity to build and grow a business based on trust and responsibility."