FAQ how can I get paid?

If you want to carry out an assignment/commission, you can organise the payment thereof in various ways. These different options not only influence on how you are paid. They have consequences for how much tax you have to pay, how your liability is arranged for the performance of the assignment/commission, what the relationship of authority is in relation to the client and whether you can make use of employee insurance schemes.

On the Tax on assignments/commissions page, we deal with the different options in greater depth and we explain the characteristics of these working methods. We discuss what the consequences are for the income tax, which deductible items apply, what your obligations are, whether can you make use of employee insurance schemes and whether you still have to pay a health insurance contribution.

• A. Short-term employment
  If you are doing a project or providing a service, you can agree to take up employment with the organisation.
   
• B. Receiving a salary (payroll)
  You can choose to have your salary paid by a payroll company. In that case, you will actually be an employee in salaried employment with this company (the notional employer), but you will perform the service for another client.
   
• C. Sending an invoice
  • C.1. Sending invoices (receipts) without a sole proprietorship
    You can send invoices for products or services and not be registered with the Dutch Chamber of Commerce. In that case, however, you will be referred to as a ‘resultaatgenieter’ (recipient of income from other activities). As soon as you start participating in economic transactions in a structural way, however, you must register with the Dutch Chamber of Commerce.
  • C.2. Sending invoices from your sole proprietorship
    If you are registered with the Dutch Chamber of Commerce, you send your invoices from your business.
     
• D. Opting-in
  Opting-in is meant for contractors who are not in salaried employment, are not an entrepreneur and who do not perform the work as an entrepreneur. Together with your client, you declare that you deem the working relationship to be a notional employment relationship.
   
• E. Artist scheme (artiestenregeling)
  Do you perform? Are you not in paid employment for that and do you not send an invoice? In that case, the artist scheme applies.

You determine in advance how you will work with each other. The client sometimes plays a guiding role in that, but there is often room for a joint decision. You now know which options exist and what the consequences thereof are for you. Weigh up the pros and cons of these. You should be aware of legal liability and consider taking out extra insurance policies.

In any case, draw up a contract in advance, such as an employment contract, if you are entering employment, or an assignment contract if you are sending an invoice. You should also make agreements about the performance of the assignment/commission and liability. In addition, you should determine how the payment will be made and when (for example in two instalments).