Hourly criterion and hourly administration of the entrepreneur EMZ (ZZP) - Nalog.nl BV
Home Knowledge base For entrepreneurs Hour criterion and hours ...

For entrepreneurs

Business expenses that an entrepreneur can deduct Features of a tax return for freelancers Instructions: how to order the “Trial calculation” service and what will you get as a result? Fiscal year and tax changes in the Netherlands Hourly criterion and hourly administration of the entrepreneur EMZ (ZZP) Should I register EMZ (ZZP) for small earnings? Registering an EMZ (ZZP) in the Netherlands Account in the payment system for business Rules for the distribution of work and rest in the Netherlands Advance payment (voorlopige aanslag) for entrepreneurs and legal entities Registration of employees from Ukraine is required (form to fill out) Invoice numbering in the Netherlands: common mistakes and options Ecological investment in business in 2022 became even more profitable Consumer law: your rights and obligations as a seller When will an entrepreneur open EMZ: at the beginning of the year or at the end? Bulk verification of BTW numbers by API E-recognition Innovation box Notification of the tax about the bank account of the entrepreneur CV registration Trademark registration Legal opinions Stock deals Corporate Documentation Development and examination of contracts Tax planning Challenging decisions of the tax authority Preparation of reviews and explanatory notes Drawing up letters, certificates, notifications Change in tax liabilities Registration with government and industry organizations Obtaining a VAT number Accounting forecasting Correction and resubmission of declarations Local and industry tax reporting Intellectual property Tax advice Pension benefits in the Netherlands for private entrepreneurs Deduction of costs of doing business

Private individuals

Are you receiving all the benefits you are entitled to? School holidays 2024-2025 Tax relief for working people (Arbeidskorting) How to calculate tax on Box 3 tax return Tax deductions for gifts and charity General tax relief (algemene heffingskorting) Calculate your medical reimbursement threshold Local (municipal) taxes Deduction for medical expenses (aftrek zorgkosten) 2023 Combined Tax Credit for Parents of Children Under 12 (IACK) Do you have to pay tax if you rent out a room in your house? Opgaaf wereldinkomen - Worldwide income statement Weekends and holidays 2024-2025 Minimum wage 2024 How to notify the tax office about your bank account number yourself? My tax return has been in the tax office for a long time, but there is no answer. What to do? Instructions: How to apply for a subsidy at Nalog.nl Holiday rules in the Netherlands Taxation of foreign income in the Netherlands Tax return. Form M Letters with machtigingen from the tax What is jaaropgaaf What is a Zvw contribution? Instructions: How to file a tax return Tax deductions for mortgages and maintenance of your own home How to save on utility bills in the Netherlands (subsidies for improved thermal insulation) About the fare. Receipts and discounts (VIDEO) I want to help: Charity and taxes Box 3 / Box 3 - a book with a description of all webinars Advance calculation (voorlopige aanslag) - an option for those who want to pay taxes or receive tax deductions not at once, but on a monthly basis Fiscal partners Top 9 Tax Return Questions Answered Property transfer tax - basics and innovations from 2021 Health insurance in the Netherlands (part 2) Health insurance in the Netherlands (part 1) "30% ruling" and conditions for its receipt Registration of inheritance and gifts Additional maternity leave What is allowed and what is forbidden to import into the Netherlands Taxes on imported goods How to provide a foreign account number to the tax office Airport Tax Refund (Schiphol) How to get a grace period for filing your tax return The main types of taxes in the Netherlands Dutch taxpayer Where do I go with my problem?

Migration

Income requirements for obtaining a residence permit Recognition of a foreign teaching diploma in the Netherlands Can I work in the Netherlands without a residence permit? What does an O-document look like? How can I extend my stay in the Netherlands without temporary protection? Alien identity card – Vreemdelingen Identiteitsbewijs (VI) What is the difference between a fiscal partner and a migration partner? How and who can get BSN for non-residents (RNI) Residence in the NL for EU citizens (general rules) The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form A new form of Dutch identity card (Nederlandse identiteitskaart) was launched on 2 August. Legalization of documents for moving to the Netherlands What does a pension in the Netherlands consist of? How is income tax structured in the Netherlands? 4 prerequisites for taxiing Partial tax resident Who is tax resident in the Netherlands? Documents required to apply for a short-term business visa Procedure for obtaining a short-term business visa Extension or change of short-term business visa A reminder to the employer of what he needs to know when sending workers on a business trip How to hire a foreign worker? Part 1 How to hire a foreign worker? Part 2 Standards for salary The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form Mandatory registration of temporary workers I want to work in the Netherlands! Instructions Memo for an individual entrepreneur who came on a business trip to the Netherlands Permanent residence permit Loss of Dutch citizenship Family reunification European way Minimum income for indefinite permanent residence Minimum income required to apply for a residence permit for medical treatment in the Netherlands Minimum income for a nanny to obtain a residence permit in the Netherlands Income amounts for obtaining a residence permit in the Netherlands for a self-employed and a start-up Minimum income for a researcher to obtain a residence permit in the Netherlands Minimum income for a specialist Minimum Guarantor Income to Request a Visitor Visa Minimum income for interns and trainees Minimum income for cultural workers Minimum income for obtaining a student visa to the Netherlands Minimum Income for Affiliate Family Visa The cost of naturalization in the Netherlands in 2022 In the first year after moving Help (links to useful sites) Short Term Business Visa Everything you need to know about emigrating from the Netherlands "30% ruling" and conditions for its receipt Immigration to the Netherlands Salary standards for obtaining an NL visa in 2020

Hourly criterion and hourly administration of the entrepreneur EMZ (ZZP)

10.05.2023

In order to be considered a self-employed person (so-called ZZP* or EMZ*) in the Netherlands, it is sufficient to be registered with the KvK (chamber of commerce).

But in order to be considered a private entrepreneur for the tax, it is necessary, in addition to registration in KvK, also meet the requirements of the hour criterion (devote at least 1.225 hours a year to your entrepreneurship). Moreover, this must be done every calendar year, since the tax office will decide annually whether you meet the necessary criteria or not.

Why is it so important to be considered an entrepreneur for the tax?

This is beneficial because it allows you to get a number of tax benefits, significantly reduce taxes and, accordingly, increase the net profit from the business. Among these benefits:

  • tax deduction for self-employment - zelfstandigenaftrek (in 2023 is 5030 euros);
  • starter deduction - startersaftrek (increase in the self-employment deduction, but not more than three times during the first five years from the start of doing business; in 2023 the amount of the deduction is 2123 euros);
  • innovatiebox tax regime (with WBSO certificate from Rijksdienst voor Ondernemend Nederland; more about this in our article);
  • helping partner deduction - meewerkaftrek (if your partner is employed in your business for at least 525 hours a year).

And only one tax credit is granted regardless of the number of hours worked. This is the Small and Medium Business (MKB) benefit - mkb-winstvrijstelling. It is provided simply upon registration (anyone who has registered his business with KVK is entitled to a tax exemption of 14% of his profits).

So, the hour criterion:

  1. You must work for your entrepreneurship (individual entrepreneur / company) for at least 1225 hours during a calendar year. If you have multiple companies, the cumulative hours worked are considered. However, according to the hourly criterion, "recalculation" is not possible. This means that even if you are not starting at the beginning of the calendar year, for example, because you are a budding entrepreneur, you still need to work the same minimum number of hours until the end of the year. That is why entrepreneurs who registered shortly before the end of the reporting year often cannot qualify for tax benefits (they did not work 1225 hours).
  2. And the second condition, you should spend more than 50% of your total working time on your business. If, for example, you are just starting your own business and at the same time continue to work for hire, such work can take more than 50% of your time, especially at first, while your business has not yet gained momentum.

However, there are exceptions to this. If you are a budding entrepreneur: you do not need to fulfill the requirement that more than 50% of your time is spent on your company. Plus, you can count the hours you've spent getting ready to launch your project.

Also, if you start your business after disability benefits, you are not required to spend 1225 hours on your business, you only need to spend at least 800 hours in a calendar year.

Since meeting the hourly criterion is a prerequisite for being an entrepreneur in a tax sense, do not neglect the detailed accounting of your work activity.

Do this in such a way that, in the event of a possible inspection by the tax authorities, you are fully armed, that is, in a position to prove that you really worked the required number of hours. To do this, your hourly administration must be detailed enough so that you can see what exactly and how much time you spent.

And, of course, it's very important that you can verify your records so that all information is as verifiable as possible. This can be done, for example, using train tickets, correspondence or invoices.

How to keep track of working hours (hour administration)?

You can lead it as you please, there are no restrictions. You can do it in Excel or another similar program right on your computer, you can do it in an online application, but if you want romance, then you can just in a notebook. If you want to optimize the process, then the hourly administration program can be combined with the billing program.

For those entrepreneurs who are on a service subscription in the Nalog.nl company, we provide templates for conducting hourly administration, although, if they wish, they can still conduct it in any form convenient for them.

What to include and what not to include in your working hours?

All direct and indirect actions in the interests of their company can be taken into account in the hourly administration and, accordingly, be taken into account when calculating the hourly criterion. Whether these actions are logical from an entrepreneurial point of view is not evaluated here. Just as it is not judged whether it is productive or not.

An entrepreneur himself decides how to run his business; the tax authorities cannot determine for him how to do it. It is important that you can justify the hours worked, for example by using hourly administration.

Direct working occupations:

  • Preparing for the assignment
  • Assignment
  • Trips: to the customer of the service, but also to and from work

Indirect work activities:

  • Administration maintenance: bookkeeping, invoicing, payment of invoices
  • Business development: communication with potential and existing customers, collecting tasks, advertising
  • Training: taking courses or other training, reading professional literature
  • Workspace: computer maintenance, office cleaning
  • Networking (forming a professional circle of acquaintances): establishing contact with potential clients at thematic meetings
  • Purchasing equipment for the enterprise, such as a phone or laptop
  • Marketing: website creation and support

Is there a sick leave for an entrepreneur?

Alas, no, illness or disability is not considered a mitigating circumstance if you do not work the required number of hours. You can only count the hours that you actually worked, not the hours that you could work if you were healthy.

The only exception is if you suspend work due to pregnancy, you can continue to count your hours of work for 16 weeks as if you were still working. Moreover, if you have gone on maternity leave, you can receive entrepreneurial maternity money, which is requested separately. And Nalog.nl can help you with this too!

Order the EMZ/ZZP registration service at link. If you have any questions, you can book a consultation with our experts.

logo nalog

Several of our topics



You can find more topics on our home page or on the menu.

logo nalog

What do you think of this site? *

The purpose of your appeal?

Do not enter any personal information such as name, social security number, or phone number. We do not respond to questions, comments and complaints that come through this form.

cancellation