{"id":8393,"date":"2025-07-28T12:28:35","date_gmt":"2025-07-28T12:28:35","guid":{"rendered":"https:\/\/www.keesdeboekhouder.nl\/?p=8393"},"modified":"2026-05-05T11:47:36","modified_gmt":"2026-05-05T11:47:36","slug":"parttime-entrepreneurship-freelancing-alongside-employment","status":"publish","type":"post","link":"https:\/\/www.keesdeboekhouder.nl\/en\/parttime-entrepreneurship-freelancing-alongside-employment\/","title":{"rendered":"Part-time entrepreneurship: Tips for freelancers (‘zzp’ers’) alongside employment"},"content":{"rendered":"\t\t
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Do you dream of starting your own business but don’t want to give up the security of your job? Many employees consider starting as a freelancer (‘zzp’er’) alongside their regular job. This is a smart way to get a taste of entrepreneurship and generate potential extra income.<\/strong><\/p>\n

But what does part-time entrepreneurship actually entail? You will deal with specific <\/span>Dutch tax and administrative rules<\/b>. No worries! This article clarifies what you need to arrange and how a bookkeeper can help. This way, you can start well-prepared as a part-time freelancer, without surprises.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Check your employment contract for ancillary activities (‘nevenwerk’)<\/b><\/h3>\n

Before you enthusiastically get started, it’s smart to check your employment contract. Some contracts contain conditions that restrict ancillary activities (‘nevenwerkzaamheden’) or for which you must request prior permission from your employer. Read your contract carefully and, if necessary, discuss it with your employer. Transparency on this is often the best way to prevent surprises or hassle in the future. A good relationship with your employer is essential if you are going to be a part-time entrepreneur.<\/span><\/p>\n

Taxation for freelancers (‘zzp’ers’) alongside employment<\/b><\/h3>\n

As a part-time freelancer, you will have income from two sources: your employment and your business. For Income Tax (‘Inkomstenbelasting’), these incomes are added together. This means your total income will be higher, which affects the tax you pay. Because no tax has been withheld on your income from your business, you pay this retrospectively with your annual tax return.<\/span><\/p>\n

Simple example:<\/b> Suppose you earn \u20ac30,000 in employment and \u20ac10,000 as a freelancer. Your total income for the Belastingdienst (Dutch Tax Authorities) will then be \u20ac40,000. The tax you pay on this will be calculated on this combined amount.<\/span><\/p>\n

Hour criterion (‘urencriterium’) and deductions (‘aftrekposten’): is it feasible?<\/b><\/h3>\n

As a freelancer (‘zzp’er’), you can benefit from attractive tax advantages, such as the <\/span>self-employed deduction (‘zelfstandigenaftrek’)<\/b> and <\/span>start-up deduction (‘startersaftrek’)<\/b>. To qualify for these, you must be considered an <\/span>entrepreneur for Income Tax purposes<\/span><\/a> and you must meet the <\/span>hour criterion (‘urencriterium’)<\/b>: you must spend at least 1,225 hours per calendar year on your business. This amounts to an average of approximately 24 hours per week.<\/span><\/p>\n

Do indirect hours count?<\/b> Absolutely! Not only the hours you spend directly on clients count, but also indirect hours. This includes:<\/span><\/p>\n