To be able to work via Tentoo you first need to register. You can do this quickly and easily via my.tentoo.nl (or by following the link on www.tentoo.nl). Once you have registered, you can start completing work records.

Registration

• Click here to register
• Complete the registration form in full
• After you have filled in the form, you will see a pdf of the registration form on your screen, which you need to print and sign
• Send the signed registration form together with a copy of a valid form of identification (your passport or identity card including a copy of the reverse side) by post to Tentoo, postbus 2642, 1000 CP Amsterdam*

After registration you will immediately receive login details for my.tentoo. You can also view your registration form there under the heading 'Personal information'

NB: one of the questions on the registration form is whether you wish to have the tax credit (heffingskorting) applied or not. The general tax credit (algemene heffingskorting) is a credit against income tax (loonbelasting) / national insurance contributions (premie volksverzekering) and can only be applied for one employer or benefits agency. It consists of the income tax credit (loonheffingskorting) and the working person's tax credit (arbeidskorting). The income tax credit and working person's tax credit are limited to a maximum annual amount. This amount is distributed equally over the period worked and applied as a credit.

* Unfortunately it is not possible to submit the registration form digitally. The registration form is a flex contract (an official document) and therefore we need to have an original signature.

If you are self-employed or a zzp'er, you can apply for a declaration of self-employed status (VAR) to clarify for your clients whether they need to withhold premiums for employees' insurances and income tax (loonheffing). The Dutch law governing these declarations (the Wet uitbreiding rechtsgevolgen VAR) provides that a client can be sure that he does not have to withhold premiums for employees' insurances or income tax (loonheffing) if an independent contractor provides him with a valid declaration of self-employed status (VAR-winst uit onderneming) or declaration of majority shareholder status (VAR-directeur-grootaandeelhouder).  Independent contractors can apply to the tax service for a VAR by completing a questionnaire. The declaration clarifies the tax status of the income arising from the working relationship. There are four possibilities:

• The income constitutes profits from business activities conducted on a self-employed basis (VAR- wuo)
• The income arises from activities conducted on behalf of and at the risk of the company in which the independent contractor is the majority shareholder (VAR- dga)
• The income constitutes wages earned in employment (VAR- loon)
• The income constitutes the result of other activities (VAR- ruo)

If as a client you engage an independent contractor who has a valid declaration of self-employed status (VAR-wuo) or declaration of majority shareholder status (VAR-dga), you do not have to withhold income tax (loonheffing) or premiums for employees' insurances and transfer these to the relevant authorities. In that case the independent contractor is not insured for employees' insurances and does not accrue any rights to benefit as a result of this working relationship. This exemption is only valid if the activities carried out for you as a client correspond with the activities for which the declaration was issued and if they are conducted during the period in which the declaration is valid. You are also required as a client to establish the independent contractor's identity and keep a copy of the identification documents produced and the declaration on file.
A VAR is valid for one calendar year.

There are no set criteria for this. The general principle is that you should have at least three clients, none of which should generate more than 70% of your income.

That depends, among other things, on the number of hours you work. If you work more than 1225 hours on a self-employed/zzp'er basis in a calendar year, that entitles you to a self-employed person's tax allowance. So if you are able to work the required number of hours, it's more advantageous to work on a self-employed/zzp'er basis. Of course you do give up the security of having the government's social insurances (against unemployment (WW), sickness and disability (WIA)).

If you don't work the required number of hours in a calendar year, the financial advantages of being a self-employed/zzp'er as compared with payrolling would be relatively insignificant, but you would still give up the security of the government social insurance schemes. Payrolling can also be a good solution if you have less than 3 clients or you want to be self-employed after having been on benefits without having to satisfy all the requirements imposed by the UWV. In that case your net earnings can also turn out to be higher.
It's also possible to combine the two options.

If you would like advice on the structure that suits your situation best, give us a call on +31(0)20 524 60 52.