Current tax and business news

Healthcare contracting: not every assignment fits self-employment

Healthcare organisations need to review the role, supervision and responsibilities for each engagement.

A community nurse and a care coordinator plan a home visit.
AI-generated illustrative photograph.

Distinguish clinical standards from employment status

Healthcare quality standards and patient-safety protocols form part of the context, but daily management and structural team involvement also matter. Registration as self-employed or issuing invoices is not sufficient to determine the relationship.

Compare the roster with the contract

Who controls scheduling, substitution and working methods? Can the professional accept or decline work, and what risk do they bear? Weigh the circumstances together and reassess long assignments when hours, responsibilities or the position within the team change.

Consider VAT alongside payroll tax

Self-employed status does not automatically exempt every healthcare-related invoice from VAT. Supplying staff can differ from providing treatment. Review contract, actual service and invoicing together, and discuss the practical arrangements with both management and the people responsible for daily planning.

Source and background: Rijksoverheid – Werken als zzp’er in zorg en welzijn.

This article is general in nature and does not replace advice tailored to your specific circumstances.
Choose an officeAmsterdam+31 (0)20 369 10 70Nieuwegein+31 (0)30 369 14 70