ZZP vs. Employee: Which Pays More?
Puts a freelance (ZZP) income and an equivalent employee salary side by side, so you can compare net take-home directly before deciding which route - or which rate - to take.
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Inputs
Employee
Freelancer / ZZP
Result
Open a step for the sum with your figures, what the step does, and what the Dutch terms mean.
Employee: From gross to taxable salary€ 66.700
What this step does: Not all of your gross salary is taxed: your own pension contribution is taken off first, and with the 30% ruling the tax-free part too. Holiday allowance counts as salary.
Employee: Income tax (Box 1)€ 19.288
What this step does: Box 1 is the tax on income from work and your home. The income is cut into brackets and each slice is taxed at its own rate, so a raise never lowers your net pay through the brackets alone. Then the tax credits (heffingskortingen) are taken off the tax itself.
Employee: Net pay€ 3.951
What this step does: What reaches your bank account: gross salary minus the income tax after tax credits. In practice your employer withholds this every month as wage tax (loonheffing).
Freelancer: Profit€ 70.000
What this step does: Your profit is what the business earned after its costs. This is the starting point for every tax a freelancer pays.
Freelancer: Entrepreneur deductions€ 60.062
What this step does: Entrepreneurs who are in business for themselves get deductions that ordinary employees don't. They are taken off the profit before income tax is worked out, so they lower the tax, not your revenue.
Freelancer: Income tax (Box 1)€ 16.585
What this step does: Box 1 is the tax on income from work and your home. The income is cut into brackets and each slice is taxed at its own rate, so a raise never lowers your net pay through the brackets alone. Then the tax credits (heffingskortingen) are taken off the tax itself.
The labour tax credit is based on the profit before the deductions.
Freelancer: Net profit€ 50.020
What this step does: What you actually keep: the profit minus income tax and the income-related health-care contribution (Zvw), which freelancers pay themselves.
Difference€ 2.608
What this step does: The results of each option put next to each other on the same basis, so the difference is only the choice itself.
- This compares tax outcomes, not job qualityThe numbers show what each route nets you after income tax, credits, and (for freelancers) the Zvw contribution - on whatever revenue/salary figures you enter. It says nothing about job security, paid leave, or which route suits your actual work.
- Freelancers fund things employers give employees for freeAn employee gets continued salary during the first two years of illness (loondoorbetaling), a mandatory employer pension contribution in many CAOs, and WW unemployment insurance if let go. A freelancer typically buys arbeidsongeschiktheidsverzekering (AOV) and a private pension out of their own net profit - neither is subtracted here, so treat the freelancer side as before those costs.
- Why freelance revenue usually needs to be higherTo match an employee's real total package, freelance revenue typically needs to run 20-35% above the equivalent gross salary once AOV, pension savings, sick-pay buffer, and non-billable admin time are priced in. This calculator won't do that markup for you - it only compares whatever two numbers you enter.
- The BTW figure is not extra incomeBTW you charge clients has to be remitted to the Belastingdienst (unless you use the KOR small-business scheme) - it passes through your bank account but was never yours. It's shown separately so it doesn't get mistaken for take-home.
Frequently asked questions
Should I just charge more as a freelancer to match a salary?
Many freelancers do exactly that - see "Why freelance revenue usually needs to be higher" above for the rough markup to consider, then re-run this calculator with the higher revenue figure.
Does this include mandatory freelancer insurance costs?
No - arbeidsongeschiktheidsverzekering (AOV) and any private pension contributions are not subtracted from the freelancer side. Budget for them separately; they typically run several thousand euros a year.
Can I use this for a specific day-rate decision?
Yes - multiply your day rate by your expected billable days per year for the revenue figure, subtract your real expected business costs, and compare against the salary of an equivalent employee role.
Sources: belastingdienst.nl (Box 1, zelfstandigenaftrek, startersaftrek, MKB-winstvrijstelling, Zvw-bijdrage)
Both sides use the same simplified assumptions as the standalone Freelancer and Take-Home Salary calculators (single filer, standard deductions only). This does not model the value of things employees get "for free" that freelancers must fund themselves - continued pay during illness, employer pension contributions, unemployment insurance (WW) - see the guide below for what to add mentally before comparing.