What is a ZZP’er?
In the Netherlands a ZZP’er is a zelfstandige zonder personeel: a self-employed person without staff, working as a business owner without employing anyone. Other names are freelancer or sole trader. The term is mainly used in construction, engineering, care and consultancy. In the Dutch construction industry many tradespeople, such as carpenters, bricklayers, plasterers and installers, are hired as ZZP’ers, often by a contractor as a subcontractor.
Self-employed or employee?
Whether someone is genuinely self-employed depends on how the work is done in practice, not on what the paperwork says. Under Dutch law, employment is characterised by three elements:
- Authority: the client decides how, when and where the work is done.
- Personal performance: the worker must do the work personally and cannot freely send a substitute.
- Pay: payment is made for the work performed.
If these elements are present, there may be an employment relationship even though the worker is called a ZZP’er. This is known as false self-employment.
What changed in 2025?
For years the Dutch Tax Administration (Belastingdienst) hardly enforced the rules on false self-employment. Since 1 January 2025 enforcement has resumed. A client who hires someone as a ZZP’er while the arrangement is in fact employment can face additional tax assessments and fines.
Other countries have similar rules on false self-employment, but the tests and procedures differ.
Tips when hiring a ZZP’er as a homeowner
- Agree up front what result will be delivered, what it costs and when it will be finished.
- Ask whether the ZZP’er has public liability insurance.
- Put agreements on extra work and guarantees in writing.
- Ask for references or examples of previous work.
Related terms
- Contractor
- Subcontractor
- Building permit
Want to learn more about construction terms? Visit our knowledge base at fredsdiyplans.com.