Calculators / ZZP vs employee net income
ZZP vs employee net income
€60,000 profit with the hour criterion, next to a €60,000 salary and no employee pension: about €45,413 left from the profit and about €44,094 net from the salary. The zzp side pays the Zvw personally. The salary side does not get the zelfstandigenaftrek.
The same formulas sit in the 2026 toolkit. The workbook keeps a year of invoices, hours and VAT lines; this page is the quick check.
This is a planning aid, not tax advice. Dutchsorted is not your tax adviser, accountant, or the Belastingdienst. Your result depends on your own facts. Check the official sources linked here, and check with a belastingadviseur, before you file or pay. Figures are for the 2026 calendar year. Your assessment can differ by about a euro because of rounding.