When are you an employee?


Labour Law | Work relations | Social security | Taxes


Sex workers working (prostitution) in the Netherlands have one of three forms of working relationship

  • As a self-employed person: you do not work for the owner of a sex business, but for your own account and risk.
  • In accordance with structural conditionality (opting-in): you work for the owner of a sex business, for example at a sex club, a massage parlour, private home or in the escort service. This is actually in between being self-employed and being employed. The owner must have concluded an agreement with the Tax and Customs Administration, whereby the owner withholds tax and social security charges from the prostitutes’ wages and pays these deductions to the Tax and Customs Administration and the Employee Insurance Agency (UWV).
  • In employment: you work for an owner who has not concluded an agreement with the Tax and Customs Administration. The Tax and Customs Administration and Employee Insurance Agency (UWV) regard you as an employee. Whether you are employed as a temporary or permanent employee is not of relevance.

Talk to the owner about the situation at the business where you work: employment or structural conditionality (opting-in).

Take note:
When the owner has concluded an agreement with the Tax and Customs Administration then the owner must fulfil the conditions laid down in the agreement. You need to know what those conditions are. If the owner does not fulfil the conditions, for example because the owner decides on your working hours and the clothes you must wear, then you are an employee.

More information
​More information about employment and opting-in is available from the Tax and Customs Administration or call: 0800 – 0543.

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