Knowledge Base & Frequently Asked Questions

The opting-in regulation is a special agreement with the Tax Authorities, specifically for sex workers who are not employees, but not independent entrepreneurs (ZZP) either. Under this regulation, the operator (the club or brothel) directly deducts the payroll tax and Zvw premium and pays it to the Tax Authorities. This saves you from worrying about high tax assessments afterwards. You are insured for the Wlz and Zvw, but you do not build up employee insurance (such as WW or WIA).

The percentage of the payroll tax depends on whether you choose to apply the payroll tax credit (loonheffingskorting) or not. If you choose "Yes", the rate is significantly lower (for example 14% or 7% depending on the year). If you choose "No", the rate is higher (for example 36% or 35%). Please note: You may only apply the payroll tax credit at one employer or institution at a time!

If you work via opting-in, you are entitled to a fixed, tax-free expense allowance of 20% on your gross income (after deduction of room rent/house deduction). The operator does not have to pay taxes (such as payroll tax and Zvw) on this 20%. This is intended to cover costs you incur for your work, such as makeup, clothing, or travel expenses.

Yes, even if you fall under the opting-in regulation and the operator pays tax for you, the Tax Authorities expect you to keep track of your earnings yourself. You will receive an overview or payslip from the operator (like the one from our Calculator). Keep this safe! At the end of the year, you still have to file an Income Tax return under the heading 'Result from other activities'.

Yes. The opting-in regulation applies not only to your share of the standard room or window rental income, but also to extra earnings such as commission on champagne, drinks, jacuzzi or Extra Services (such as PZC). These revenues must be added to your income, after which the 20% expense allowance and taxes are calculated over the total amount. Our calculator automatically includes this for you.

Room rent (often behind the windows): Here you rent a workplace as a sex worker for a fixed amount per day or part of a day. You are basically independent (or 'pseudo-independent'). You collect all income from the clients yourself and pay all your taxes yourself afterwards via income tax. So you bear the full financial risk yourself; if you have no clients, the room rent costs you money.

Opting-in (often in private houses or escort): Here you do not rent a fixed room, but you pay a percentage of your turnover (e.g. 40%) to the operator. The operator then arranges the deduction of the Payroll Tax and the Health Insurance Act (Zvw) over your remaining share. Because of this, you don't have to worry nearly as much about large tax assessments afterwards. Moreover, you run less risk: no clients means no turnover, but also no high fixed costs for the room.