Hire a self-employed professional
If you want to hire a self-employed professional, you must check that there is no question of salaried employment. A self-employed professional schedules their own hours, work, and holidays. This article outlines what you need to know and the rules you must follow.
When do you work with a self-employed professional?
You can hire a self-employed professional for a specific assignment or project. In Dutch, this role is often referred to as zzp’er (zelfstandige zonder personeel). Often you hire a zzp'er for a temporary assignment. For example, because you have extra work or to cover for an employee who is ill.
Agree on terms and conditions
You agree together on general terms and conditions and purchasing conditions. For example, the hourly rate and the number of hours needed for the assignment. A self-employed professional can do assignments for more than 1 client at the same time.
Check if there is salaried employment
There are rules for hiring self-employed professionals (Wet DBA). For example, you must make certain that there is no salaried employment. If you give an assignment to a self-employed professional and it meets the conditions of salaried employment, this is called false self-employment. You are then actually an employer, but are not paying the taxes associated with salaried employment. You must prevent false self-employment. If it turns out there is employment, you must pay wage tax and social security contributions. Read more about hiring a self-employed professional and complying with the Wet DBA
Types of hiring
You can hire a self-employed professional in 3 ways:
- Directly: you hire a self-employed professional without the intervention of another party.
- Via an intermediary: for example, a temping or employment agency. They hire a self-employed professional and hire them out to you. The self-employed professional invoices the intermediary.
- Via a 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.
Do the same working conditions apply?
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.
Rules on working hours for self-employed professionals
There are no rules on working hours and rest time for self-employed professionals. They schedule their own hours, work, and holidays. You do not supervise self-employed professionals as you would with your own staff. Except if there is a relationship of authority between you and the self-employed professional you hire. Then the Working Hours Act applies. If you hire a self-employed professional to work in transport or mining, then the Act also applies.
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. Read more about employing foreign personnel.