Self-employed professionals in paid employment

Make agreements with your employer

Before you start work, discuss with your employer if you can continue your business alongside your job. Make agreements with your employer about your availability. For example:

• on which days you work
• if you may also be available for your own business on these days (to take phone calls for example)
• what assignments you may or may not accept for your own business

Include in the negotiation whether there will be a non-compete clause or a non-solicitation clause in your employment contract. Such a clause may limit your work as a self-employed professional. 

Pension and social security

As an employee, you can build up pension through your employer’s pension scheme. Check whether there is a pension scheme, whether participation is compulsory, and how much pension you are building up. Employment can also provide greater financial security. For example, if you fall ill, you will continue to be paid. You will receive holiday pay.
Do not just look at the salary; consider the overall financial picture.

Payroll tax and payroll tax credit

You will receive a salary from your employer and you will have to deal with payroll taxes and payroll tax credits. Payroll tax is made up of income tax and national insurance contributions and is an advance on your income tax. Before you start working for your new employer, you need to complete the Model Declaration of payroll tax data (in Dutch). In it you state whether or not you want your employer to apply the payroll tax credit to your salary. The payroll tax credit consists of a general tax credit and an employment tax credit. 

• If you claim the payroll tax credit through your employer, you will have more take-home pay each month.
• If you do not claim the payroll tax credit through your employer, it will be settled with your income tax return. So you will always receive the tax credits to which you are entitled.

Are you employed by several employers at the same time? Then you only apply for the payroll tax credit from 1 employer.

Salary in your private account

Your salary from employment is separate from your income from your business. So, have your salary deposited into your private account and not into your business account or the account you use for your company. This way you can easily separate the different cash flows.

Higher-income tax bracket

Did your total income from your company plus your gross income from employment exceed €78,426? Then you enter the higher income tax bracket of 49.50%. For income up to €78,426, lower rates of income tax apply. 

Make sure you set aside sufficient funds to cover your tax bill. For income tax purposes, the Netherlands Tax Administration adds together your income from employment and the profits from your business. You may end up in a higher tax bracket than if you were only self-employed or only an employee.

Hours criterion income tax

If you start working as an employee, you will probably have less time to devote to your own business. This can have consequences for the entrepreneur allowance. You are entitled to an entrepreneur allowance if:

• your income from your business is recognised as profit from the business.
• you work at least 1,225 hours per calendar year in your own company. 

Have you been working as a self-employed person for longer than 5 years? Then you must spend more time on your business each year than on your paid work. Do you not make the hours criterion? Then you are no longer entitled to entrepreneur allowance. You may still be an entrepreneur for income tax purposes, but you may no longer make use of certain tax relief schemes.

Using the small businesses scheme 

Are you going to work as a part-time paid employee, and do you spend less time on your business? If your turnover is not more than €20,000 per year, you can opt for the small businesses scheme (KOR). It means you do not charge your customer VAT, but you will also not be able to reclaim VAT on purchases and costs.

 

Avoid false self-employment

Do you work as a paid employee for a company that is also a client of your business? This can lead to uncertainty about your employment status. Since 2025, the Netherlands Tax Administration is actively monitoring cases of false self-employment. You should ensure that it is clear which tasks you carry out as an employee and which as a zzp'er. It is also important, when working for other clients, that you work with sufficient autonomy and bear entrepreneurial risk.

Help with work and development

Not sure which job to look for? Then you can get help from a Werkcentrum in your region (in Dutch). This organisation answers your questions about work and developing yourself. The help can consist of career advice, retraining, and practical learning.

The other way around: zzp'er next to self-employment

Is your situation the other way around: you are now in paid employment and you also want to work as a zzp'er? That is possible, but first:

• discuss with your employer whether they allow you to work as a freelancer for other clients.
• check whether you have signed a non-compete or non-solicitation clause and, if so, what it says.
• bear in mind that because of your extra income, you can end up with a higher income tax rate. Discover what part-time entrepreneurship means.