Hire a self-employed professional

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:

1. the conditions may not be unreasonable; and
2. 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 Netherlands Tax Administration. You and your contractor record your working relationship in such a model agreement.

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.