Operating companies - Tentoo Payroll Professionals

Tentoo DC&C B.V. payrolling is based on the Rariteitenbesluit. This applies to artists, editors and freelancers who do not fall under a relationship of authority. They agree their own rate with clients and together with the client determine the duration of the agreement and  independently meet the obligations of the agreement. In addition: the end of the contract is the end of the obligation.

The rariteitenregeling was set up to insure artists and freelancers against unemployment (under the Werkloosheidswet), sickness (under the Ziektewet) and disability (under the Werk en Inkomen naar Arbeidsvermogen - WIA, successor to the WAO). Under this type of agreement, the freelancer enters into a specifically defined type of agreement with Tentoo, called an 'Overeenkomst van opdracht'. This is explicitly not an employment contract (dienstbetrekking). Under the rariteitenregeling there is a 'fictitious' employment relationship, whereby the freelancer is insured as a 'fictitious' freelancer. Tentoo is then the 'fictitious' employer. In other words: Tentoo operates as an intermediary, thereby breaking the formal relationship between the client and the freelancer.

Tentoo CF&F is the ideal solution for clients and freelancers or flex-workers who are looking for maximum flexibility with respect to the duration of the agreement, without there being a question of a formal employment relationship. 
The working relationship is based on a flex-agreement. Each flex-agreement is entered into for a fixed period of time. The agreement terminates automatically at the end of the set term (for example when the project finishes).

The Tentoo CF&F salary for such agreements is based on the CF&F collective agreement (Collectieve Arbeidsovereenkomst voor Tentoo CF&F B.V.). On the basis of our own CAO, we offer the option of taking on freelancers or flex-workers for up to seven years. This also applies to employees who have already had three fixed term contacts with your company. Tentoo becomes the legal employer of your (temporary) staff. This means that you are not liable for any Dutch taxes or social security payments or back claims. Neither do you need to continue to pay a salary if the person is off sick. There are also no problems at the end of the task. We have no period of notice or minimum number of hours. 

CF&F and the union

(Landelijke Belangen Vereniging (LBV)).
Tentoo has its own collective agreement (CAO) at company level. This CAO clearly specifies your salary and other terms of employment. The main advantage of our own CAO at company level is that as an employee, you can influence the conditions in it. If you register with LBV, you can play a role in setting your own salary and other terms of employment.

Negotiating position

In order to strengthen its negotiating position, it's important that LBV can represent as many Tentoo employees as possible. The effectiveness of LBV therefore depends on you. After the CAO negotiations, an agreement in principle is reached. This is presented to LBV members in the form of a referendum, sent out to the members, in which they decide whether to accept it or not.

Other advantages of LBV membership

Membership of LBV enables you to have a say in your salary and other terms of employment. In addition, members are also fully insured with respect to Dutch employment and social security law. This means that should you have a problem with your employer or benefit authority you can always access the expertise of LBV. Moreover, you will get 17 percent discount on the rates that Tentoo would normally charge. In addition to ordinary employees, LBV also provides support for the self-employed (zzp'er). You can contact the LBV headoffice for further details by calling +31(0)10-4818011. Or visit their site at www.LBV.nl.

Tentoo Flexolutions is the perfect solution for clients and employees who are initially looking for a flexible term of employment, but are ultimately aiming for a (permanent) employment contract. The cooperation is on the basis of an insourcing agreement between you and Tentoo and a payrolling agreement between Tentoo and your employee(s). Each agreement is entered into for a fixed period of time. When the agreed duration (e.g. the duration of the project) has expired, the agreement terminates automatically.

Tentoo Flexolutions B.V. pays your staff on the basis of the NBBU collective labour agreement (Nederlandse Bond van Bemiddelings- en Uitzendondernemingen). Under this collective labour agreement we can pay staff for a period of 3.5 years on a flexible basis, before a permanent contract comes into effect.

Tentoo Support B.V. provides a range of services for the self-employed (also known in the Netherlands as zzp'ers). These include providing certainty regarding payment for work they carry out. For the zzp'er looking to avoid spending time on administration and keeping up to date on financial and administrative issues, Tentoo Support is the ideal solution. Tentoo looks after all the financial and fiscal administration, including payment by clients.

So, if you are (thinking of) working for yourself, but do not want the hassle of the paperwork, we can help. When you opt for Tentoo Support, provided that the Tentoo terms and conditions are met,  you can be sure that you will be paid. And we take all of the administration off your hands.

Running a business is expensive. Many companies can benefit (considerably) by outsourcing their salary administration. Tentoo Partners is specialised in carrying out salary administration for (existing) small and medium-sized businesses as well as start-ups. We charge a fixed fee per person per month. There are no extra costs for example for printing overviews, annual statements or making changes to personal data and salary details. This means that you know beforehand exactly what the costs will be. So, no unpleasant surprises.

Tentoo Insurances provides insurance for anyone registered with Tentoo: from a solo artist to a production company. We can help you with:

• Health insurance
• Save-as-you-earn scheme (spaarloonregeling)
• Life-circumstance savings scheme (levensloopregeling)
• Pension
• Mortgage
• Secondary liability insurance
• Collective disability insurance

Tentoo Insurances also offers competitive rates to everyne registered with us for a rage of collective insurance policies. These include: 

• Basic health insurance
• Building and contents insurance
• Liability
• Continuous travel insurance
• Car and caravan insurance

Tentoo Administratie Stichting (T.A.S.) is an administrative foundation which can be used when a client is BTW-exempt. In this case no BTW needs to be charged on the entire invoice amount, but only on our commission (on which the BTW is 19%!).

The most important criteria with respect to payment via T.A.S.:

• The client is BTW-exempt
• There is no question of a formal employment relationship between the client and the person carrying out the work (the freelancer)
• Client and freelancer enter into a mutual “Overeenkomst van Opdracht” (commission of work)
• The client operates as the ficticious employer
• The (ficticious) employment relationship is entered into between the client and the freelancer