Can pseudo-freelancers take on assignments through opting-in?

Under the general opting-in rules, a person carrying out paid assignments and their client jointly elect to treat their working relationship as deemed employment for wage tax purposes. 

The arrangement requires that: 

• the person receives remuneration for the activities; 

• the relationship is neither actual employment nor an existing deemed employment relationship; and 

• the person does not perform those activities as an entrepreneur. 

Wage tax, national insurance contributions and the income-related Healthcare Insurance Act contribution are then withheld from the remuneration. 

A freelancer, as defined in this article, performs assignments as an independent entrepreneur. The resulting business income is generally accounted for through their own tax administration. The general opting-in election is unavailable for activities performed as an entrepreneur. 

A pseudo-freelancer does not perform the activities covered by opting-in as an entrepreneur. The remuneration is processed through the applicable withholding arrangement. 

A person who works under an employment contract falls within the rules applicable to employment. The parties cannot choose opting-in to avoid those rules. 

Yes, where no registration obligation applies and the assignment satisfies the conditions for opting-in. KVK registration is not a condition of the general opting-in election. 

This allows a pseudo-freelancer to accept eligible assignments without establishing a registered business solely to obtain a KVK number. The payment and withholding administration can be arranged directly with the client or through an appropriate administration company. 

An administration company can handle invoicing, collect payments and process deductions before transferring the remaining remuneration to the pseudo-freelancer. 

For example, Verloning.nl’s published service rules describe an arrangement in which the person taking on the assignment agrees its conditions with the client. Verloning.nl handles administration and invoicing through a deemed employment arrangement, with tax and Healthcare Insurance Act withholding. 

The applicable service agreement and statutory basis must still be checked: not every arrangement described as “deemed employment” has identical legal consequences. 

Employment classification depends on the working relationship as a whole. Relevant circumstances include the organisation of the work, instructions and supervision, personal performance, remuneration, commercial risk and entrepreneurial activity. 

Someone described as a pseudo-freelancer might be paid through an administration company while still working to a compulsory roster, receiving daily managerial instructions and having little commercial freedom. The payment route does not remove those circumstances. 

The general opting-in election does not itself provide employee insurance cover under the WW, ZW or WIA. It also does not create statutory rights to paid annual leave, continued wages during sickness or dismissal protection. 

An administration company may offer separate insurance or contractual benefits. Their scope depends on the relevant terms, exclusions and eligibility requirements. 

Record why the assignment falls outside employment and why the person carrying it out is eligible for opting-in. Where an administration company is involved, identify its contractual role, the legal basis for withholding and the responsibilities of each party. 

For the general opting-in election, follow the current declaration procedure. The Tax Administration must receive the joint declaration before the first withholding.

• Classify the work first. Select the payment arrangement after assessing the actual relationship. 

• Check eligibility for opting-in separately from KVK registration. Neither follows automatically from the other. 

• Pseudo-freelancers can accept eligible assignments without KVK registration where no registration obligation applies. 

• Clients should verify the administration company’s role and retain evidence of how the assignment operates. 

• Pseudo-freelancers should compare the agreed fee with the amount remaining after service charges and deductions. 

• Check sickness, disability and unemployment protection separately. 

• Reassess the relationship when supervision, scheduling or responsibilities change. Tax withholding cannot correct an assignment that operates as employment.