The regulations in The Netherlands in this regard have recently (May 20160) been updated to prevent fake freelance/independent status.
There are a bunch of guidelines, but the main factors generally boil down to these questions: Is the employee working for a single employer? How much independence do they have? (e.g. holidays, working hours, etc.)
Were the contract details mandated by the employer? etc.
Its not hard to imagine a software engineer who likes to work a part time job on the weekends, gets to set their own hours as long as they complete assigned tickets, and who negotiated their employment contract aggressively. That person would still be an employee.
There are a bunch of guidelines, but the main factors generally boil down to these questions: Is the employee working for a single employer? How much independence do they have? (e.g. holidays, working hours, etc.) Were the contract details mandated by the employer? etc.
Sources (in Dutch): - https://www.ondernemenmetpersoneel.nl/orienteren/dienstverba... - https://noestadvocatuur.nl/zzper-werknemer/