Home care. You care for clients at home, we keep the figures.

You register with the Chamber of Commerce and with the Care Providers Portal before you start. As a nurse you are in the BIG register, as a certified care worker you do not have to be. To be able to claim, you apply for an AGB code from Vektis. According to the Chamber of Commerce, as a nurse you need a quality mark for that. You also arrange a complaints officer and join a recognised disputes body. If you only provide Wmo care, the municipality's requirements apply.

District nursing by a BIG-registered nurse or certified care worker is exempt. Wlz care for a client with an assessment and Wmo help for a client with a decision are also exempt. Domestic work for a private client without an assessment or decision is taxed as normal. If you work through a broker, it depends on your agreement and whom you invoice. A temping agency always charges 21%, even for BIG-registered staff.

Since 1 January 2025, as soon as you provide district nursing or Wlz care and someone else provides care for you, employed or hired. Even if you are a sole proprietor. The application costs €725 and the decision period is in principle eight weeks. If you set up a BV, you get a new Chamber of Commerce number and the BV applies for its own licence. If more than ten care professionals normally work for you, there must also be an internal supervisory body of at least three people.

Then your client receives a reimbursement set by the health insurer itself. It can be lower than your rate. The client pays the difference, or you do not get it. You may never charge more than the NZa maximum rate. For nursing that is €97.50 an hour in 2026 and €100.98 in 2027. With a contract, your rate is in the agreements with the insurer.

You can, but put it in writing. The law requires you to keep care financially separate from your other activities, set out the financial responsibilities on paper and be able to trace every payment to its source and destination. Without a loan agreement and invoices you are at risk. In 2026 the NZa fined a home care BV €100,000 for this and the director personally €30,000.

At all the circumstances together. In a case from August 2026, a self-employed care worker worked for €45 an hour through a broker in disability care. The court found no employment: he could send a substitute, had other clients and his rate was well above the cao wage. That he did the same work as employees was no proof. From 31 December 2026 a legal presumption of employment also applies at a low hourly rate.

Home care is covered by the VVT cao, including a small home care business that makes a profit. The previous cao was generally binding until 31 August 2026. No decision has yet been published for the new cao. If you are a member of ActiZ or Zorgthuisnl, the cao applies to you. For pensions, PFZW is compulsory for a BV, foundation or general partnership that receives money from the government or health insurance. If you have a sole proprietorship with staff, have it checked by PFZW.

Yes, as soon as you have staff or outsource care, even to one locum. You file the report by 31 May through DigiMV. A small provider meeting at least two of three criteria, a balance sheet total up to €450,000, turnover up to €900,000 and fewer than 10 FTE on the payroll, falls under the lighter regime. In April 2026 the NZa imposed penalty payments on nine district nursing providers because financial data was missing.

Then the client is your principal. The legal presumption of employment does not apply to a private individual. Employment can still arise, especially with simple work such as help in the household. With medical tasks, self-employment is more likely. According to the Chamber of Commerce, with a personal budget or Wlz care you are paid for a maximum of forty hours a week.