Working with self-employed contractors in the Netherlands
EREditorial team · Updated 14 Oct 20268 min read40 providers compared26 sources
2 legal forms listed for Dutch contractors
13 Contractor of Record providers in our ranking
20 EOR providers if the work is employment
You can contract a self-employed person in the Netherlands without a Dutch entity, but the Tax Administration judges the work as it is done, and since 2026 it can fine false self-employment again.
Short answer
Employment needs work under the client's authority, against pay, for some time; the Tax Administration weighs all the facts of the work.
The Tax Administration no longer approves model agreements, so no template settles status in advance.
A back-assessment reaches no further than 1 January 2025, unless there was bad faith or an ignored instruction.
A commissioned contractor keeps the copyright in the work unless it is assigned in writing.
On this page
Where the employee line runs in the Netherlands
The line runs through authority. Article 7:610 of the Civil Code defines an employment contract as work in the service of the employer, against wages, for some time.[1] The Tax Administration reads this as three marks: the employer’s power to direct, an obligation to work personally, and pay for the work. It then weighs every fact of how the work is done, such as who sets the hours and how much commercial risk the person carries. If the client can decide how, when, where and with whom the work is done, that is a strong sign of authority.[2] No template settles this in advance, because the Tax Administration no longer approves model agreements (modelovereenkomsten).[3]
Since 1 January 2025 the normal rules apply again. When it finds false self-employment (schijnzelfstandigheid), the Tax Administration can go straight to correction orders and back-assessments, and from 1 January 2026 to penalty fines.[4] A client that could have known the work was employment pays wage tax and national insurance at 52%, with no ceiling.[5] The test block sets out who decides and what follows. All this is a payroll-tax matter, separate from the Wtta rules on the Employer of Record page.
Contract terms and who owns the work
Copyright starts with the maker. A commissioned contractor keeps it unless the contract transfers it, and a transfer or exclusive licence has to be agreed in writing.[6] The rule that hands work made in employment to the employer covers employees, so for a contractor the written assignment is what moves the rights. The IP block states the default.
The contractor’s legal form decides who answers for the debts of the business. A sole proprietorship (eenmanszaak) starts with registration at the KVK and leaves its owner personally liable; a private limited company (bv) needs a deed from a notary.[7] Zzp names someone who works without staff, not a legal form.[8]
Income tax and VAT are under legal form and tax, and invoicing across borders under how to pay. When the work cannot stay on the self-employed side, switching to an EOR covers the alternative.
Contractor or employee: the test in Netherlands
The test
An employment contract (article 7:610 Civil Code) has three marks, work in the service of the employer, against wages, for some time, and the Tax Administration reads them as employer authority, personal work and pay. It weighs all the facts as the work is done, whatever the contract is called, such as the nature and length of the work, who sets the tasks and hours, how far the person is part of the client's organisation, whether the work must be done personally, how pay is set, commercial risk and whether the person acts as an entrepreneur. If the client can decide how, when, where and with whom the work is done, that is a strong sign of authority. The Tax Administration no longer approves model agreements.
Who decides
The Tax Administration (Belastingdienst), for payroll taxes. Client and contractor are expected to assess the relationship together before the work starts.
If it is employment
The client becomes the employer for payroll taxes and owes them on what it paid, through payroll-tax correction orders or back-assessments. A back-assessment reaches back no further than 1 January 2025, unless there was bad faith or an earlier instruction was ignored, in which case it can go back up to five years. If the client could have known the work was employment, wage tax is charged at 52% and the contribution ceilings do not apply. Penalty fines (vergrijpboetes) can be imposed from 1 January 2026; fines for failing to comply (verzuimboetes) are not imposed in 2026.[1][2][3][5][4]
Legal form and tax
Sole proprietorship (eenmanszaak)
An official legal form with one owner, registered at the KVK; the owner is personally liable for the business's debts. Zzp (self-employed without staff) is a description, not a legal form.[7][8]
Private limited company (bv)
Needs a notarial deed to set up; the owner is not personally liable in the way a sole proprietor is.[7]
Tax
A contractor who is an entrepreneur for income tax reports the profit from the business in its own income tax return; the client withholds payroll taxes only when the work is employment.
VAT
A contractor charges VAT on most services. A contractor established in the Netherlands with turnover up to EUR 20,000 in the year of registration and the year before can join the small-business scheme (KOR) and then charges clients no VAT.[9][5][10][11]
Contract and IP
Who owns the work
Copyright belongs to the maker, so a commissioned contractor keeps it unless it is assigned in writing; work made in someone's employment is attributed to the employer unless otherwise agreed.[6]
How to pay a contractor in Netherlands
The contractor's invoice
A contractor billing a business in another EU country usually sends an invoice without VAT marked 'btw verlegd' (VAT reverse-charged), and the client accounts for the VAT in its own country; the contractor checks the client's VAT identification number and reports the service in its own VAT return and EU sales listing.[12]
No payroll tax on the fee
The client pays the agreed fee without withholding payroll taxes as long as the work is outside employment; once the relationship is employment, the client must withhold and pay them.[5]
Contractor of Record providers
All 13 COR providers we score: those working in Netherlands first, then the rest, each by our COR score. Working in Netherlands: 9 (1 by their COR coverage list, the rest inferred from their EOR coverage). How we score
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
All 5 AOR providers we score: those working in Netherlands first, then the rest, each by our AOR score. Working in Netherlands: 3 (1 by their AOR coverage list, the rest inferred from their EOR coverage). How we score
Enterprise-level companies, the audience Atlas's enterprise page names
Not for
Buyers who need a Contractor of Record: under Atlas's AOR the contract stays between the client and each contractor
Top pro
EOR in 141 countries + 5 territories documented here, against a claim of 160+ with wholly owned entities
Top con
At $599 per employee monthly, the EOR price is above 15 of the 20 other USD EOR prices we compare and equal to 4; local employer services, FX and benefits premiums are billed on top
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
All 32 contractor management providers we score: those working in Netherlands first, then the rest, each by our contractor management score. Working in Netherlands: 18 (6 by their contractor management coverage list, the rest inferred from their EOR coverage). How we score
Companies from startups to enterprises: Playroll has pages for each, and its case studies include startups under 100 staff and mid-market firms of 100 to 1,000
Not for
Contractors who want to be paid other than through Payoneer, the only payout route Playroll uses
Top pro
Its own country pages document EOR hiring in 151 countries + 6 territories, against a claim of 180+
Top con
A refundable deposit of one month's salary per EOR employee; the unused part comes back within two months of the last working day, or once claims are settled if that is later
Startups, growing companies and enterprises, the three segments Pebl writes a page for
Not for
Buyers who need a Contractor of Record: we list Pebl for contractor management, not COR
Top pro
Own SOC 2 Type 2 report and ISO/IEC 27001:2022 certificate, both on Pebl's security page
Top con
No live support channel named: Pebl lists its Alfie AI assistant, in-house experts and a Help Center; its pages say 24/7 support and do not say who answers
A first hire in one new country or a team spread over many, at a startup, mid-market firm or enterprise (G-P has a page for each)
Not for
Buyers who rank EOR providers mostly by the monthly fee
Top pro
G-P claims EOR in 180+ countries; its Globalpedia country guides document 148 countries + 3 territories one by one
Top con
EOR from $599 per employee a month; 15 of 20 other EOR prices in US dollars that we compare start lower; volume discounts are offered but not quantified
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Small businesses, including teams under 10 employees, startups and enterprises: the segments Rippling has pages for
Not for
Buyers who want to compare an EOR price before a sales call
Top pro
Contractor onboarding in 185+ countries and payments in 50+ local currencies, per its contractor page; 160 countries + 2 territories are documented here
Top con
No price for EOR, contractor management or global payroll: the pricing page asks for a custom quote
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
6.9Our score 6.9 of 10Our contractor management score
Contractor management price from
US$49per contractor a month
Contractor management countries150 claimed
ServicesPayouts · Contractors · COR
Best for
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
6.8Our score 6.8 of 10Limited dataOur contractor management score
Contractor management price from
US$19per contractor a month
Contractor management countries160 claimed
ServicesPayouts · Contractors · AOR · EOR
Best for
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
6.0Our score 6.0 of 10Limited dataOur contractor management score
Contractor management price from
3%of each payout
ServicesPayouts · Contractors
Best for
Companies that pay freelancers and contractors abroad and want one contract with one billing entity (Payroll)
Not for
Buyers whose security review needs a named SOC 2, ISO 27001 or similar certification
Top pro
Payroll publishes its fees: 39 EUR / 42 USD per withdrawal on the tariff new accounts start on, or 5%, 4% or 3% of payouts by monthly turnover (3% above 100,000 EUR/USD a month)
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
5.3Our score 5.3 of 10Limited dataOur contractor management score
Contractor management price from
3%of each payout
ServicesEOR · Payouts · Contractors · Payroll
Best for
Startups, SMBs, agencies and enterprises: the segments Remozo names for its contractor product
Not for
Buyers whose security review asks for SOC 2 or ISO 27001 held by Remozo itself
Top pro
Contractor payouts claimed in 190+ countries; 98 are listed one by one in Remozo's help centre
Top con
Contractor plan from 3% per payout: for contractor payouts, 2 of the 6 other percentage prices we compare are lower and 1 the same. The contractor page says from 1.5%, which we do not score
4.9Our score 4.9 of 10Limited dataOur contractor management score
Contractor management price
Custom quote
ServicesEOR · COR · Payouts · Contractors
Best for
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
4.5Our score 4.5 of 10Limited dataOur contractor management score
Contractor management price
Custom quote
ServicesPayouts · Contractors
Best for
Companies that pay many contractors and want a single agreement instead of one per person
Not for
Buyers who need a price before they talk to sales
Top pro
One agreement covers any number of contractors; Restaff signs the individual contracts
Top con
No client price: the fee is the formula T = Sa / K with K shown only in the client's account, Restaff can change K after notifying the client (Terms 10.2), and the invoice is paid in advance
All 24 contractor payouts providers we score: those working in Netherlands first, then the rest, each by our contractor payouts score. Working in Netherlands: 9 (6 by their contractor payouts coverage list, the rest inferred from their EOR coverage). How we score
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
Startups, SMBs, agencies and enterprises: the segments Remozo names for its contractor product
Not for
Buyers whose security review asks for SOC 2 or ISO 27001 held by Remozo itself
Top pro
Contractor payouts claimed in 190+ countries; 98 are listed one by one in Remozo's help centre
Top con
Contractor plan from 3% per payout: for contractor payouts, 2 of the 6 other percentage prices we compare are lower and 1 the same. The contractor page says from 1.5%, which we do not score
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
6.4Our score 6.4 of 10Our contractor payouts score
Contractor payouts price from
0.25%of each payout
Contractor payouts countries46 claimed
Minimum termNone
ServicesPayouts
Best for
Platforms and marketplaces that pay sellers, freelancers, creators or service providers, as Stripe describes its customers
Not for
Companies that want a provider to run contractor onboarding, contracts or closing documents: Stripe's pages describe a payment flow, not those
Top pro
Fee schedule published: 0.25% + 25¢ per payout and $2 per monthly active account, plus 0.25% of payout volume for funds routing and platform management where it applies, Instant Payouts at 1% and cross-border payouts from 0.25% of payout volume
Top con
No country list for Connect payouts. The Connect page says Connect Onboarding supports 46+ countries and does not tie that to payouts; we document none
6.1Our score 6.1 of 10Limited dataOur contractor payouts score
Contractor payouts price from
US$42per payout
ServicesPayouts · Contractors
Best for
Companies that pay freelancers and contractors abroad and want one contract with one billing entity (Payroll)
Not for
Buyers whose security review needs a named SOC 2, ISO 27001 or similar certification
Top pro
Payroll publishes its fees: 39 EUR / 42 USD per withdrawal on the tariff new accounts start on, or 5%, 4% or 3% of payouts by monthly turnover (3% above 100,000 EUR/USD a month)
5.8Our score 5.8 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries200 claimed
ServicesPayouts
Best for
Enterprises and marketplaces paying large numbers of people in many countries (royalties, insurance claims, airline reimbursements, clinical trials, prizes and rewards)
Not for
Companies that want to see a price before contacting sales
Top pro
Own SOC 1, SOC 2, ISO 27001 and PCI DSS Level 1, stated on hyperwallet.com/security-compliance; the SOC 2 type, report and certifier are not shown
Top con
No price: buyers are sent to a Solutions Expert, and no setup fee, deposit or minimum term is stated either
5.8Our score 5.8 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries190 claimed
ServicesPayouts · Contractors · AOR · EOR
Best for
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
5.0Our score 5.0 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries150 claimed
ServicesEOR · COR · Payouts · Contractors
Best for
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
4.9Our score 4.9 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries190 claimed
ServicesPayouts · Contractors
Best for
Companies that pay many contractors and want a single agreement instead of one per person
Not for
Buyers who need a price before they talk to sales
Top pro
One agreement covers any number of contractors; Restaff signs the individual contracts
Top con
No client price: the fee is the formula T = Sa / K with K shown only in the client's account, Restaff can change K after notifying the client (Terms 10.2), and the invoice is paid in advance
€4,799 a month[17][18][19][20][21][22][23][24][25][26]On a €45,000 salary, before the EOR fee. Plus the EOR fee, not in this total. Published fees per employee: €299 a month (one provider, EUR); US$99 to US$699 a month (17 providers, USD). We add a fee to the total only when at least 3 providers publish one in EUR, and we do not convert currencies. Not all-in: the cost section of the EOR page lists what it leaves out.
Not because of the label. Zzp describes someone self-employed without staff and is not a legal form. The person is an employee if the work is in fact done under your authority, personally and for pay, judged on all the facts.
How far back can the Tax Administration claim payroll tax for a false contractor?
No further than 1 January 2025, unless there was bad faith or an earlier instruction was ignored. In those cases it can back-assess up to five years.
Does a Dutch contractor charge my company VAT?
Usually, yes, on most services. A business client in another EU country usually gets an invoice without VAT marked 'btw verlegd' and accounts for the VAT itself; no VAT is charged by someone who has joined the KOR exemption.
Can a Contractor of Record lower the risk in the Netherlands?
A COR may reduce the risk in how the contract is set up. It does not change how the Tax Administration reads the work as it is actually done.
Works in Netherlandsa
