zzpwerk

ZZPwerk refers to work performed by a Zelfstandige Zonder Personeel (ZZP’er), a freelancer who operates as a sole proprietor without employees. In the Netherlands, ZZP’ers win contracts directly with clients and invoice for completed work, often on an hourly or project basis. The arrangement emphasizes autonomy in how, when, and where the work is done, while clients may set deliverables and deadlines.

Legal and tax framework: Most ZZP’ers run as an eenmanszaak (sole proprietorship) and register with the Kamer van Koophandel (Chamber of Commerce). They charge BTW (VAT) on invoices and file periodic VAT returns, and they also pay income tax in Box 1. Business-related costs—such as equipment, travel, home-office expenses, and depreciation—are typically deductible. ZZP’ers bear the risks and benefits of their own business, including irregular income.

Social security and benefits: Because they are not employees, ZZP’ers do not receive standard employee benefits such as paid holiday or sick leave, nor are they automatically covered by employee social security. They arrange their own health insurance, pension savings, and any unemployment or long-term sickness protection they deem appropriate, often by building these costs into their rates.

Contracts and classification: The independence of a ZZP’er is assessed by factors like control over work, risk of loss, and economic independence. To reduce misclassification risks, many parties use model contracts or templates, sometimes published or approved by tax authorities or professional bodies.

Economic role and policy context: ZZP werk constitutes a substantial portion of the Dutch flexible labor market, enabling project-based specialization across sectors such as IT, design, consulting, and construction. Policy discussions in the Netherlands commonly address fair working conditions, social security coverage, and tax treatment for self-employed professionals.