Employee, ZZP or Own BV: Same Budget, Three Outcomes
One yearly budget, three ways to work: as an employee, as a sole trader (ZZP, eenmanszaak) or through your own BV as director-shareholder. See the net income of each, side by side.
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Inputs
Result
Highest net income: Own BV (DGA).
Employee
Paid holidays, sick pay, unemployment and disability cover, and usually a pension through the employer.
ZZP (eenmanszaak)
Self-employed deduction and SME profit exemption, but you are personally liable and cover your own holidays, sickness and pension.
Own BV (DGA)
Limited liability and a lower tax on profit, but a minimum salary, extra costs and paperwork. Usually worth it only at higher profits.
Employee: salary the budget pays for€ 98.876
The gross salary is chosen so that salary, holiday allowance and employer premiums together cost exactly the budget.
Employee: What it costs the employer€ 120.000
Employer premiums are a percentage of the wage up to € 79.409.
Employee: From gross to taxable salary€ 106.786
Employee: Income tax (Box 1)€ 41.090
Employee: Net pay€ 5.475
ZZP: Profit€ 112.000
ZZP: Entrepreneur deductions€ 96.728
ZZP: Income tax (Box 1)€ 36.451
The labour tax credit is based on the profit before the deductions.
ZZP: Net profit€ 69.874
Own BV: salary and profit€ 47.462
Own BV: corporate tax (vpb)€ 9.018
Own BV: dividend and Box 2€ 9.419
Own BV salary: From gross to taxable salary€ 58.000
Own BV salary: Income tax (Box 1)€ 14.897
Own BV salary: Net pay€ 3.592
Own BV: what you keep€ 72.128
Side by side€ 72.128
Estimate at 2026 rates, one person, no other income. The employee's gross salary is set so the employer's total cost equals the budget (8% holiday allowance, permanent contract, small employer). The BV pays the director the customary salary (at least € 58.000, or less if the profit doesn't allow it), corporate tax on the rest, and pays out everything as dividend. Pension, disability insurance and cars are left out of all three. Talk to an accountant before choosing a structure.