Creators

Hiring your first editor or assistant in the Netherlands

Updated: 2026-08-17 Holdwise editorial team

When you hire your first editor or assistant in the Netherlands, two Dutch rules apply. The tax authority checks whether your freelancer is in fact an employee. An employee also costs more than the gross wage. You can deal with both if you decide early, before the first invoice. At Holdwise, we keep this answer up to date and change it when the rules change.

The test the tax authority applies

The tax authority looks at how the work is done in practice, whatever the contract is called. It asks three questions:

Authority: do you direct the hours, the tools and the method?
Embedding: is the work part of your ordinary operation, alongside your own?
Substitution: may the person send someone else in their place, in practice as well as on paper?

The tax authority sees employment when three things apply together. You direct the work, the work is part of your operation, and the person must do it personally. This applies whatever the invoice says. The tax authority enforces this test more strictly from 2025. If the arrangement is wrong, the company pays back wage tax, social contributions and interest.

What each option costs

A freelancer sends an invoice with value-added tax (VAT) and arranges their own insurance. You pay the invoice. This option suits project work with an independent professional who has several clients.

An employee costs the gross wage plus employer costs. These are social contributions, the income-related healthcare contribution, holiday allowance, and pension where a sector scheme applies. Budget well above the gross wage. A Dutch employer also continues to pay a sick employee for up to two years. This is the largest risk of an employment contract, so include insurance in your plan. See insurance for creators for the options.

The middle option

Payroll through a specialised provider gives the person a proper employment contract, while that provider manages the administration and the sickness risk. It costs a margin on top of the wage, and it gives you a stable base during the phase when one editor becomes three. Many creators use this option for a year, let the workload settle, and then transfer the person onto their own payroll once the volume is proven.

Before anyone starts

Put the arrangement in writing. Choose the type of contract that matches how the work will be done.
Add a confidentiality agreement (NDA). In the same document, agree that the work you pay for belongs to the company, including raw footage and project files.
Include the cost in your salary and dividend plan for the year. Use paying yourself and the twelve-month plan in your first year of Dutch taxes.

Free advice

Want our team to have a look?

We help creators with their income, their company and their tax. Tell us where you stand or what you are planning. You get free advice on your next step.

Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

When is a freelancer really an employee under Dutch rules? +

When three things apply together. You direct the work, the work is part of your ordinary operation, and the person must carry out the work personally. The tax authority then sees employment, whatever the contract says.

What does an employee cost beyond the gross wage? +

Employer social contributions, the income-related healthcare contribution, holiday allowance and any sector pension, plus continued pay for up to two years of illness.

Is payroll through a provider a good middle option? +

Often yes, for a first hire. The person gets a real employment contract, and the provider handles the administration and the risk of sickness. You pay a margin on top of the wage.