Get started as a freelancer or zzp’er

What is the difference between a freelancer and zzp’er?

There is actually no difference between the terms zzp’er and freelancer. They both mean that:

• you work for different clients;
• you do not have an employment contract with the clients;
• you carry out an assignment temporarily as an independent entrepreneur;
• your client pays you for a specific assignment; and
• the client does not deduct payroll tax. You pay this yourself via your tax return.

Neither zzp'er nor freelancer are legal structures in the Netherlands. Most self-employed professionals register as a sole proprietor (eenmanszaak). But you can also choose another legal structure, such as a private limited company (bv). When choosing a business structure, the main considerations are liability and taxes. Read more about things to consider.

What are the advantages and disadvantages of being a freelancer?

Working as a freelancer or zzp'er has advantages and disadvantages. You have to organise your own pension and disability insurance. On the other hand, you often have a higher hourly rate than in paid employment. And you decide who you work for and how. Learn more about the advantages and disadvantages.

Freelancing part-time

You can also work part-time as a freelancer, alongside your main job. Check with your employer first, before taking on freelance assignments. Especially if you intend to work on similar types of projects. Even if you are only freelancing part-time, you must register as a sole proprietor at KVK.

Prepare to become a freelancer

Before you get started, consider what you need to succeed as a freelancer. For example:

• your entrepreneurial skills
• writing a business plan to explore whether your plans are feasible
• determining your hourly rate
• check the criteria of KVK and Netherlands Tax Administration to see if you are an entrepreneur

Personal to-do list: starting a business

There is a lot involved in starting a business. Make your personal to-do list and check which steps to take, and which conditions and regulations apply. Answer the questions about your situation and get a tailored to-do list.

Register your business at KVK

As an entrepreneur, you must register in the KVK Business Register. You pay a one-time fee when you register. KVK then passes on your details to the Tax Administration (Belastingdienst). They will send you your VAT ID number and VAT tax number. You usually receive these by post within 2 weeks. Many freelancers choose a sole proprietorship (eenmanszaak) or a private limited company (bv) as their legal form.

Take a look at the step-by-step plan for starting a business in the Netherlands. There you can find out what is involved in starting your own business. This is also useful if you want to become a freelancer.

Deductions and tax schemes for zzp’ers (eenmanszaak)

There are several deductions and tax schemes for freelancers. These are deducted from your profits. As a result, you pay less income tax.

Examples of deductions for self-employed entrepreneurs:

• Tax relief for new companies (startersaftrek)
• Private business ownership allowance (zelfstandigenaftrek)

Find assignments

You will be responsible for finding freelance assignments and contacting possible clients. Learn more about finding potential clients on the KVK website.

Your rights when your freelance assignment is terminated

Your client may terminate your assignment. As a zzp’er, you will then not receive any income like an employee would. Unless you have made agreements with your client about an end date, termination options, or a result. Have you put these agreements in writing (this is called an assignment of agreement, opdracht van overeenkomst)? If so, they are valid and your client must honour them.

Avoid false self-employment

You must avoid false self-employment. You should always assess if you will do an assignment as an employee or a self-employed person.

Pension

As an entrepreneur, you have to arrange for an extra pension yourself. Read more about pension provisions for zzp’ers. Note: In some professions and industries, participation in a pension scheme is mandatory. Read more about the mandatory pension scheme.

Freelance organisations

Do you need help with your plans, administration, or a legal problem? There are several sector organisations for self-employed professionals in the Netherlands to advise and offer support.

• Ikwordzzper.nl (in Dutch)
• CNV Zelfstandigen (in Dutch)
• FNV Zelfstandigen (in Dutch)
• Platform zelfstandige ondernemers (in Dutch)
• ZZP Nederland (in Dutch)
• ZZP Netwerk Nederland (in Dutch)

There are also organisations and networks for specific professional groups. Such as journalists, artists, and entrepreneurs in the construction industry. Find out more.