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That pays pretty well, all those shifts you are working as a FreeFlexer through Temper. As a FreeFlexer, you have to deal with two types of tax returns in the Netherlands: income tax and VAT return.

Just like everyone else in the Netherlands, you pay income tax on your income. You give up your earnings during the annual income tax return (from 1 March to 1 May). For FreeFlexers, filing your income tax return is a bit harder than for people in paid employment. The TaxSavers will help you get started with your Dutch income tax return. They offer you a 20% discount, contact them for more information

Do you have to file an income tax return?

If you did receive a blue envelope from the Dutch tax authorities stating that you must file a tax return, you are obliged to do so. Otherwise, it is always useful to check whether you have to file a tax return.

How do you file an income tax return as a FreeFlexer?

According to the tax authorities, there are three different sources of income:

  • Earnings from employment

  • Business profit

  • Result from other activities

You are not in paid employment, so earnings from employment are not your source of income. But is your income seen as profit or result from other activities? That depends on whether the Dutch tax authorities see you as an entrepreneur for income tax purposes. This depends on various factors, such as the number of clients and hours invested (if you are not sure, do the entrepreneur check!). Are you seen as an entrepreneur for income tax purposes? Then your income source is stated as business profit. Isn't this the case? Then you enter it as the result of other activities (resultaat uit overige werkzaamheden).

Personal contribution Zvw

In addition to the health insurance premium, you also pay an income-related Zvw contribution (Health Insurance Act) in the Netherlands. If you are employed, this contribution is withheld by your employer. But as a FreeFlexer, this is not the case: you have to pay this yourself during the annual income tax return. The personal contribution Zvw may differ slightly each year, but in 2021 this is 5.75%.

You have to pay afterwards!

A big difference between working as an employee and as a FreeFlexer is that you do not have an employer who withholds income tax and the contribution Zvw each month. This means that you have to pay this afterward during the income tax return. That is why our tip is to keep your administration up to date and to set aside a monthly amount for this.

As a FreeFlexer, you have a lot of freedom. However, there is also quite a bit involved. Do you find it difficult to deal with this administration? Please contact a tax advisor. The TaxSavers is happy to help you on your way and give you full English support! Only for FreeFlexers, they offer a 20% discount on their services. Contact them for more information

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