Check if there is salaried employment
If you hire a self-employed professional, in Dutch referred to as zzp’er (zelfstandige zonder personeel), you must make certain that there is no salaried employment. You must also be able to demonstrate this. This way you can prevent false self-employment. If your relationship with this professional falls under paid employment, you must pay wage tax and social security contributions.
Pilot Web Module Assessment Employment Relationship
There are rules for hiring a zzp’er. In order to make these rules clearer, the government has started the pilot Web Module Employment Relationship Assessment (in Dutch). With an anonymous questionnaire, this web module provides insight into the type of employment relationship you have with your contractor. You will also see what is important to pay attention to when you have an assignment carried out by someone outside of employment. Draw up a contract together including the general terms and conditions and the purchase conditions. You can also agree that the zzp’er is responsible for arranging their own laptop and writing material. You can make agreements on insurance and liability as well. The law states that:
- the conditions may not be unreasonable; and
- you must be able to read the general terms and conditions before making a final decision to work with the self-employed professional.
Another option is to use a model agreement from the Tax and Customs Administration. You and your contractor record your working relationship in such a model agreement.
A zzp’er is entitled to the same working conditions as your employees. This means that when they carry out the work within your office, you must ensure a healthy and safe workplace. If you fail to do so, you run the risk of complaints and an inspection by the Netherlands Labour Authority.
Hiring a foreign self-employed professional
If you are looking for a self-employed professional abroad, you are obliged to recruit in the EU or EEA first. If you cannot find anyone here, you can look outside this area.
Types of hiring
You can hire a self-employed professional in three ways:
- Directly: you hire a self-employed professional without the intervention of another party. Make sure to check whether a model agreement is available.
- Intermediary: this can be a temping or employment agency. They hire a self-employed professional and hire them out to you. The self-employed professional invoices the intermediary.
- Payroll company: with payrolling, the self-employed professional is on the payroll of the payroll agency. This agency takes care of the entire administration for you.
Pay attention to chain liability
When hiring a zzp’er through an employment agency or payrolling, keep in mind that you must pay attention to chain liability. This is relevant if workers contracted by the self-employed professional are doing the actual job. All parties in the chain can be held liable (in Dutch) for the payment of those workers.