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Practical articles on accounting, staff and tax. Backed by sources and written for business owners.

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HR and payrollveterinarians

Pensions in the veterinary practice: SPD for the vet, PFZW for the assistant

In a veterinary practice, two pension schemes often run side by side. Every vet working in the Netherlands takes part compulsorily in the veterinarians' pension fund, with a premium of 26.2% in 2026. Assistants are not covered by PFZW's mandatory participation, but they are covered by PFZW if your practice is a member of the employers' association that signed the collective agreement. Who pays which part of the premium is set out in that agreement.

7 min read

HR and payrollmedical specialists

Working as a locum medical specialist under the NVZ and FMS model agreement: what do you need to do in practice?

The NVZ and FMS model agreement for locum work in the MSB was assessed by the tax authority on 1 March 2023. Anyone working under it does not have to pay payroll tax. The conditions are strict: cover for a named absent specialist, a maximum of six months and one six-month extension, medical work only, free to work elsewhere. Existing model agreements remain usable until 31 December 2029.

8 min read

HR and payrollpsychologists and mental health

Mental health cao and PFZW: why does sole proprietorship or company make a difference for your staff?

A psychology practice with staff does not automatically fall under the mental health cao and the PFZW pension fund. The cao defines the employer as a legal entity, such as a private limited company or foundation, and has not been generally binding since 1 August 2026. PFZW excludes employers that only provide general basic mental health care without a medical specialist. Anyone growing or moving to a company must review both again.

7 min read

HR and payrollGP and dental practices

Dental practice without a cao, but PFZW for the assistants: what do you arrange as an employer?

There is no cao for dental assistants and dental hygienists. The KNMT withdrew its employment conditions scheme at the end of 2022, and in 2026 there is still no oral care cao. So you agree the employment conditions yourself, within the law. The pension is settled, however: a dentist must register their dental assistants and senior dental assistants with PFZW. The contribution in 2026 is 25.90% of the salary above the franchise of € 17,283. You may register other employees voluntarily, but then everyone.

7 min read

HR and payrollGP and dental practices

Regular locum or own practice: what is still possible as a self-employed GP?

The Tax Administration has been enforcing against false self-employment again since 2025. In 2026 it can impose penalties for intent or gross negligence and recover tax back to 1 January 2025. For GPs there is an approved model agreement for longer-term locum work, but it itself recommends a different agreement for regular locum work. A court ruled in 2023 that a locum at an out-of-hours service was not an employee. The LHV sees regular locum work disappearing and more GPs choosing employment or a partnership.

7 min read

HR and payrollhome care

Hiring freelancers in care after 2025: what do the courts look at and what changes on 31 December 2026?

You may still hire freelancers in care, but since 2025 the Belastingdienst has been enforcing normally again, with penalties for intent or gross negligence from 2026. On 31 December 2026 a presumption of employment for low hourly rates arrives. A ruling from August 2026 on a freelance care worker in disability care shows which points the court weighs.

9 min read

Financial insightchildcare

From childcare allowance to subsidy in 2029: what changes for your childcare organisation?

From 2029 the government wants to abolish the childcare allowance and pay a subsidy directly to childcare organisations and childminder agencies. Parents then only pay a limited own contribution. Childcare becomes a service of general economic interest, which means the subsidy may not exceed your costs plus a reasonable profit. The bill is with the Council of State and goes to the House of Representatives in autumn 2026.

7 min read

Financial insightpsychologists and mental health

With or without a contract as a psychologist: what does the max-max rate bring, and what do you get without one?

In mental health care the NZa sets maximum rates. With a written contract with a health insurer, a practice may agree up to 10% above that: the max-max rate. In practice insurers often agree a rate below the maximum. Without a contract you may not charge more than the maximum, and your client receives a reimbursement the insurer sets itself. It may not be so low that it becomes an obstacle.

6 min read

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