Declaring Income from Domestic Work

Dienstverlening aan huis - a special tax scheme in the Netherlands for private individuals who perform domestic work fewer than 4 days per week for a single private client.

Examples of Permitted Types of Work:

• Cleaning, laundry, ironing, cooking, dishwashing
• Gardening
• Childcare (oppassen)
• Dog walking
• Household errands: shopping, picking up medication
• Minor home repairs
• Working as a private driver
• Personal or medical care

The work does not have to be performed at the client's home, for example you can:

• Babysit at your own home.
• Help the client who is temporarily staying at another location.

When working up to 3 days per week for one private client, you are not considered an employee in an employment relationship (geen loondienst). The client is not required to withhold income tax (loonbelasting), general social insurance contributions (premie volksverzekeringen), or employee insurance contributions (premies werknemersverzekeringen). You receive the full agreed payment without withholdings. You are obligated to declare this income in your annual tax return. In that case, you independently pay: income tax (inkomstenbelasting), general social insurance contributions, and the income-dependent health insurance contribution (Zorgverzekeringswet).

If you want to be insured against illness, disability, or unemployment — you can voluntarily arrange insurance through UWV.

When working more than 3 days per week for one client, you are considered an employee in an employment relationship. The client is obligated to withhold: income tax, social insurance contributions, and employee insurance contributions. The client must also pay the employer health insurance contribution (werkgeversheffing Zorgverzekeringswet).