For clients and freelancers
Freelancer or employee: compare costs
Compare the total employer costs of an employee with the costs of a freelancer based on hourly rate and invoiced hours — for clients who need to choose and freelancers who want to justify their rate.
Comparison per year
| Breakdown | Amount |
|---|
Explanation: freelancer or employee costs
This comparison puts the total employer costs of an employee (calculated with the same calculation engine as the employer cost calculator) alongside the cost of a freelancer: hourly rate × invoiced hours × productive weeks. The break-even hourly rate shows from which rate a freelancer is more expensive than an employee.
Frequently asked questions
Is a freelancer cheaper than an employee?
That depends on the hourly rate and the number of hours. Besides gross salary, an employee also costs holiday allowance, employer contributions and pension, and is also paid during holidays and sickness. A freelancer only invoices hours worked. This calculator works out where the tipping point lies.
What does an employee cost per hour worked?
Divide the total salary costs per year by the number of productive hours (hours per week × productive weeks). As a result, the cost per hour worked is considerably higher than the gross hourly wage.
What does enforcement of the DBA Act mean for clients?
Since 1 January 2025, the Tax Administration is fully enforcing against bogus self-employment again. If a freelancer in fact works as an employee, the client may still owe wage taxes and contributions, with additional assessments and possibly penalties.
What is not included in this comparison?
Not included are VAT, the costs of an employee’s sickness or incapacity, notice periods, transition payment, office and equipment costs and the employment law classification.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. The employee costs use the same calculation engine as the salary cost calculator (2026 rates). Not included: VAT, costs of an employee’s sickness/incapacity, notice periods, transition payment, office and equipment costs, and the actual employment law classification. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Employer charges employee | see Salary costs (AWf, Aof, Wko, Whk, Zvw 2026) | 2026 confirmed |
| Productive weeks | input (default 46) | assumption |
| Enforcement of bogus self-employment | fully since 1-1-2025 | Belastingdienst |
- Belastingdienst – Employment relationships and enforcement (in Dutch)
- Dutch Tax Administration – Bogus self-employment and employment relationship (in Dutch)
- Government Gazette 2025, 42324 – contribution rates, maximum contribution wage and childcare surcharge 2026 (SZW) (in Dutch)
- Belastingdienst – Income-related Zvw contribution rates 2026 (in Dutch)
- UWV – Differentiated Return to Work Fund (Whk) contribution 2026 (in Dutch)
Checked on 6 October 2026.