Loondienst vs ZZP Matcher
Enter a permanent (loondienst) salary. See the ZZP hourly rate (uurtarief) you'd need to keep the same net income, once you pay your own pension, laptop, travel and perks.
The job puts €59,895 net in your pocket (€4,991/month on average) and the employer adds €15,897 in perks and pension on top. Your total package is worth €82,194 a year. As a freelancer you need €119,576 turnover to cover the same, which is 92% of what the employer spends on you.
Side by side
| Permanent | Freelancer | |
|---|---|---|
| Gross salary / turnover | €100,000incl. holiday pay | €119,5761,600h × €74.73 |
| Costs the employer would cover | ||
| Laptop & phone | provided | −€600 |
| Travel | reimbursed tax-free | −€1,800 |
| Other perks | provided | −€500 |
| Business costs | n/a | −€3,000 |
| Profit (winst) | – | €113,676 |
| Safety net | ||
| Pension you pay | −€6,402employer adds €12,997 | −€19,399full premium into lijfrente |
| Disability insurance | WIA via employer | −€4,500 |
| Tax | ||
| Entrepreneur deductions | – | €15,484aftrek €1,200 + MKB €14,284 |
| Taxable income (box 1) | €93,598 | €74,292 |
| Income tax before credits | −€36,263 | −€28,556incl. €1,355 deduction cap |
| Tax credits | €2,560heffingskortingen | €2,525heffingskortingen |
| Health contribution (Zvw) | paid by employer | −€3,851 |
| Net spendable per year | €59,895 | €59,895 |
| Per month | €4,991 | €4,991 |
What the employer pays
| Gross salary | €100,000 |
| Zvw 6.10% | €4,844 |
| Unemployment AWf 2.74% | €2,176 |
| Disability Aof 7.63% | €6,059 |
| Return to work Whk 1.52% | €1,207 |
| Employer pension | €12,997 |
| Perks (travel, laptop, other) | €2,900 |
| Total employer cost | €130,183 |
| Productive hours | 1,768 |
| Cost per productive hour | €73.63 |
| Freelancer at this rate | €74.73 +1% |
Rate by hours and buffer
| Hours / yr | +0% | +10% | +20% |
|---|---|---|---|
| 1,200 | €100 | €110 | €120 |
| 1,400 | €85 | €94 | €103 |
| 1,600 | €75 | €83 | €90 |
| 1,800 | €66 | €73 | €80 |
Hourly rate excl. VAT that matches the job's net income. Highlighted: your current setting.
Where each euro goes
Assumptions and 2026 rates
- Box 1 tax: 35.75% to €38,883 · 37.56% to €78,426 · 49.50% above. No 30% ruling, no partner, below AOW age.
- General tax credit max €3,115, phasing out from €29,736 (6.398%). Work credit max €5,685, phasing out from €45,592 (6.51%).
- Employer premiums on wages up to €79,409: Zvw 6.10%, AWf 2.74% (permanent contract), Aof 7.63% large / 6.27% small, Whk 1.52% (average).
- Pension: premium % × (salary − €19,172 AOW deduction), salary capped at €137,800. The freelancer pays the full premium (employer + employee part) into a lijfrente, deductible within the 2026 jaarruimte (30% × (income − €19,172), max €35,589).
- Freelancer: zelfstandigenaftrek €1,200, MKB-winstvrijstelling 12.7%. Their tax benefit in the top bracket is capped at 37.56%. Zvw contribution 4.85% up to €79,409.
- Laptop, travel and other perks are tax-free for the employee and a deductible business cost for the freelancer.
- Matching rule: freelancer's spendable net (after pension, AOV, perks, tax and Zvw) equals the employee's net salary, plus the risk buffer.
- Employer productive hours: 261 working days minus vacation, 7 public holidays and 8 sick days, × 8h.
- Estimates only. Check your own situation with an accountant.
Salary to ZZP rate, 2026
Gross salary includes 8% holiday pay. Freelancer bills 1,600 hours a year, pays the full 24% pension premium, €4,500 disability insurance (AOV), €3,000 business costs and €2,900 in perks the employer would cover. No risk buffer. Rates exclude VAT.
| Gross salary / year | ZZP rate / hour | Day rate (8h) | Net / month (job) | Employer cost / year |
|---|---|---|---|---|
| €40,000 | €32.49 | €260 | €2,729 | €53,148 |
| €50,000 | €39.56 | €316 | €3,161 | €66,413 |
| €60,000 | €46.66 | €373 | €3,541 | €79,677 |
| €75,000 | €57.37 | €459 | €4,111 | €99,574 |
| €90,000 | €67.48 | €540 | €4,654 | €118,575 |
| €100,000 | €74.73 | €598 | €4,991 | €130,183 |
| €125,000 | €91.65 | €733 | €5,835 | €159,203 |
| €150,000 | €106.72 | €854 | €6,756 | €186,261 |
Questions and answers
What hourly rate do I need as a ZZP'er to match a permanent salary?
With 2026 Dutch tax rates, a permanent job paying €75,000 a year (including holiday pay) leaves €4,111 net per month. To keep that net income as a freelancer you need about €57.37 per hour excluding VAT, or €459 per 8-hour day, billing 1,600 hours a year and paying your own pension, disability insurance, business costs and perks. Enter your own salary in the calculator for your figure.
Is the rule of thumb 'yearly salary ÷ 1,000' right?
It gives a rate with some margin built in. For a €75,000 job it suggests €75 an hour, while the break-even rate is €57.37: the rule of thumb is 31% higher. For salaries from €40,000 to €150,000, the break-even rate is roughly the salary divided by 1,230 to 1,410. Any margin above break-even covers gaps between assignments, late payments and other risks.
Why does a freelancer need a higher rate than the salary suggests?
A permanent salary comes with paid holidays, sick pay, employer pension contributions, disability cover (WIA) and perks such as a laptop and travel allowance. A ZZP'er pays for all of these out of their turnover and only earns on the hours they bill. In return, freelancers get extra tax deductions (zelfstandigenaftrek and MKB-winstvrijstelling), and their clients pay no employer premiums on top of the rate.
How much does an employee cost an employer in the Netherlands?
On top of the gross salary, the employer pays premiums on wages up to €79,409: Zvw 6.1%, unemployment (AWf) 2.74%, disability (Aof) 7.63% and Whk about 1.52%. They also pay their share of the pension premium and perks. For a €75,000 salary that comes to about €99,574 a year, or €56.32 per productive hour, compared with the €57.37 a freelancer needs to match the job's net income.
How many billable hours does a freelancer work per year?
A full-time employee is productive for about 1,768 hours a year (261 working days minus 25 vacation days, 7 public holidays and 8 sick days). Freelancers also spend time on sales, admin and gaps between assignments, so this calculator assumes 1,600 billable hours by default. To claim the zelfstandigenaftrek you need to spend at least 1,225 hours a year on your business (the urencriterium), and non-billable business hours count towards that.
Which tax deductions does a ZZP'er get in 2026?
The zelfstandigenaftrek of €1,200 if you meet the 1,225-hour criterion, the startersaftrek of €2,123 in up to three of your first five years, and the MKB-winstvrijstelling of 12.7% of profit after those deductions. They only save tax at 37.56%, even if part of your income is taxed at 49.5%. Pension contributions to a lijfrente are deductible up to the jaarruimte: 30% of income above €19,172, at most €35,589.
Do the rates include VAT (btw)?
No. All hourly and day rates exclude the 21% VAT. You add VAT to your invoices and pass it on to the Belastingdienst, so it is not income.
Is this tax advice?
No. It is an estimate with 2026 Dutch tax rates for someone below AOW age, without a partner, the 30% ruling or other income. Check your own situation with an accountant.