Are you really self-employed with an hourly rate under 38 euros?

Do you work as a self-employed professional for an hourly rate of under 38 euros? Then, as of January 1, 2027, you are expected to face a new rule: the legal presumption of employment. With such a low rate, the law will henceforth assume that you are actually an employee. Your low rate is not prohibited — you are still allowed to agree to it — but it will become much easier for you to demonstrate that you are entitled to the protection of a permanent contract. The measure was adopted on June 16, 2026. Below, you can read exactly what the legal presumption of employment entails, for whom it changes things, and what you can do now.

The short answer

• What: a legal presumption of employment at an hourly rate below approximately 38 euros.
• For whom: freelancers working for a low rate — and their clients.
• Low rates prohibited?No. You are allowed to make your own agreements regarding your rate.
• What changes: you can prove more easily that you are an employee instead of self-employed.
• Burden of proof: the client must prove to the court that there is, in fact, an independent assignment.
• When: adopted on June 16, 2026, expected effective date January 1, 2027.

Where does the 38 euro limit come from?

The government wants to better protect self-employed professionals against bogus self-employment: situations in which the work in practice closely resembles an employment relationship, but without the protection that an employee does have. The idea behind the measure is that a low hourly rate is often insufficient to build up personal provisions, such as a pension, disability insurance, and a financial buffer for illness.

Therefore, a threshold is being introduced. If you work for an hourly rate below approximately 38 euros, a legal presumption of employment will soon apply. Please note: the exact rate has yet to be definitively determined. Therefore, bear in mind that the amount will be around this level, but may still be adjusted before the measure takes effect.

What is a legal presumption of employment?

A legal presumption means that the law assumes something until proven otherwise. With an hourly rate below the limit, the law will soon assume that you an employee . Not automatically and not obligatorily — but as a starting point you can rely on.

The most important effect lies in the burden of proof. Do you want your client to treat you as an employee, and do they refuse? Then *you* do not have to extensively prove that you are not a genuine self-employed person. It is then up to the client to demonstrate to the court that an independent assignment is in fact involved. This reversal makes your position as a low-rate freelancer significantly stronger.

How does that work in the event of a dispute?

Suppose you have been working for the same client for a while, at a rate below the limit, and it actually feels like a job. You want the security of an employment contract, but your client maintains it is an assignment. The steps would then look like this:

• You rely on the legal presumption. Due to your low hourly rate, the law assumes that you are an employee.
• Your client disagrees? Then you can go to court.
• The client must prove the contrary. He must demonstrate that, despite the low rate, this genuinely constitutes an independent assignment — involving independence and entrepreneurial risk.
• The judge takes everything into account. It is not just your rate that counts, but also how you work: do you exceed your own time, do you run risks, do you have multiple clients?
• Does the judge rule that you are an employee? Then your client must hire you.

As a result of this measure, your hourly rate has therefore become a serious factor in determining whether or not you are self-employed.

What are the benefits of being an employee?

If you are classified as an employee, you receive the protection associated with employment. The main differences compared to an assignment:

• Wages during illness. Your employer continues to pay your wages if you are sick, whereas a self-employed person bears the risk themselves.
• Protection against dismissal. You cannot simply be cast aside from one day to the next.
• Social security. You accrue rights such as unemployment benefits and disability coverage through employee insurance schemes.
• Pension. Often, you then fall under an employer's or sector's pension scheme.

Does anything change if you are satisfied as a freelancer?

For the self-employed professional who is consciously and happily independent, little changes in practice. A few points to rest assured:

• Your low rate remains permitted. It is not prohibited to work for less than 38 euros per hour.
• No automatic conversion. You do not automatically become an employee; the legal presumption is an option that *you* can invoke, not an obligation.
• You retain freedom of agreement. You remain free to make agreements with your client regarding your rate and your assignment.

The legal presumption is therefore primarily a safety net for those who are in a dependent position against their will, not a brake on real entrepreneurs.

What does this mean for clients?

Do you work with freelancers whose rates fall below the threshold? Then now is the time to critically review your hiring practices. From the start date, the risk lies with you to demonstrate that a low-paid worker is truly independent. If you cannot do so, an assignment may be retroactively classified as an employment relationship — resulting in continued wage payments, social security contributions, and protection against dismissal. Therefore, ensure that the assignment is indeed an assignment in practice: room for personal interpretation, deductibles, and preferably multiple clients.

When does the measure take effect?

The measure was adopted on June 16, 2026 , and is expected to take effect on January 1, 2027. The exact hourly rate of around 38 euros has yet to be definitively determined. If you are considering a major step — for example, hiring freelancers on a permanent basis or, conversely, raising your rate — keep an eye on the final rules and announcements from the Chamber of Commerce and the central government.

What can you do right now?

1. Review your hourly rate. Are you consistently below 38 euros? Then check whether your rate matches the risk and costs you bear as a self-employed professional.
2. Check your assignment. Do you work for a single client, at fixed times, and under supervision? Then it resembles an employment relationship — clearly document how independently you truly work.
3. Put your agreements in writing. A clear contract for services that accurately describes reality prevents disputes later on.
4. Weigh your preferences. Do you prefer the security of an employment contract? Then the legal presumption will give you a stronger starting point.

Honest recommendation

Don't panic: the measure is not yet in place, and a low rate remains perfectly permissible. If you are a self-employed professional by choice and with pleasure, you don't need to change anything — just ensure that your assignment is actually an assignment in practice. If, on the other hand, you feel trapped in an assignment that is essentially a job, the legal presumption of employment will soon provide you with a strong tool: it is not you, but your client who will have to prove the contrary in court. Are you unsure about your situation or the way you hire freelancers? Then have your assignment or contract reviewed. That is a small investment that will prevent a lot of disputes — and possibly a tax assessment or claim — later on.

Source: Chamber of Commerce — Are you considered self-employed with an hourly rate lower than 38 euros?

Frequently Asked Questions