What is the situation ?
CBS Q1 2026 figures show 378,000 vacancies, down 6,000 from the previous quarter. Unemployment rose by 3,000. The labor market tension ratio is now 91 vacancies per 100 unemployed people, far below the 142 peak in Q2 2022.
This is not a weak labor market. It is a cooler one. The extreme hiring pressure of 2021, 2022, and the early part of 2023 has eased.
For micro and small businesses, the signal is practical: negotiation conditions are changing, but labor scarcity has not disappeared. National averages can mislead, because construction, healthcare, hospitality, retail, and business services still face different realities.
Analysis
Many small businesses still carry labor decisions made during the overheated period. Wages, freelance rates, and staffing structures agreed in 2021 to 2023 may now sit above the current market rhythm.
That creates quite a margin compression.
The ZZP issue adds legal pressure. Since 1 January 2025, the Belastingdienst has resumed enforcement of penalties for false self-employment. A contractor who works like an employee may create wage tax risk, regardless of what the contract says.
The blind spot is not only payroll size. It is the labor cost per unit: per billable hour, per table, per delivery, per client file, or per service output. If this is not measured, legacy wage pressure stays hidden inside daily operations.
Need clarity on whether your labour costs still fit today’s market?
ALTROVERSO™ helps micro and small business owners review wage pressure, staffing risk, ZZP exposure, and margin structure before hidden costs become structural damage.
Impact
H1
Review wage structures, freelance rates, and open roles created from 2021 to 2023. Do not cut blindly. Test whether current pricing, productivity, and margins still support those commitments.
H2
Reassess staffing design. Core roles that protect quality, continuity, client trust, or compliance need stability. Seasonal, uncertain, or project-based work may justify flexibility, yet flexibility brings turnover, training loss, and weaker team memory.
H3
Treat labor design as part of risk management. ZZP, flex, and permanent contracts each carry different legal, operational, and margin risks. The label matters less than the reality of the work.
Daily operational takeaway
Before hiring externally, check whether existing part-time staff, trusted former workers, or known sector contacts can safely and compliantly absorb extra hours.
The data, sourcing, and analysis behind this article were conducted by Paolo Maria Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by the author before publication. Any translated versions are AI-generated from the original English text.
