Tax, what does that mean for me as an employee in sex work?
Everyone who works in the Netherlands pays tax. You will then need a Citizen Service Number (tax and social insurance number, sofinummer). You can apply to the municipality for this number. The owner must pay VAT and payroll tax, both on your regular wages and on payments you receive for drinks and other extras.
The owner can pay three types of wage, namely:
- a fixed basic wage: this is for the agreed work and the time you are present
- a performance wage: this is an amount for each sexual service you provide
- variable wage: this is an amount based on your contribution to sales of drinks
The owner pays your net salary and gives you a pay slip for each payment. This states your gross wages, net wages and the amounts the owner has deducted from your gross wages. You also receive an annual statement after the end of the relevant year. Keep these slips and statements: you will need them if you need to complete an income tax return.
The Tax and Customs Administration and the owner are under an obligation to maintain confidentiality: they must treat your information confidentially. The only information they need from you is:
- your Citizen Service Number / tax and social insurance number (sofinummer)
- your initials, surname prefix where relevant and your surname
- your date of birth
- the date on which you began work
- your wage and the period in which you earned the wage
Do you want more information about tax or do you need help to complete the forms?
If so, surf to the Tax and Customs Administration's website or call 0800 – 0543.
You can apply for your Citizen Service Number/tax and social insurance number (sofinummer) at your Municipality.