Freelance or employed: what do you really keep?
The only honest comparison — including the disability insurance, pension and paid time off you have to fund yourself as a freelancer.
Employment
salaried job
ZZP
self-employed
Employment
Net per month
€3,204
€38,447 per year
What your employer ALSO pays
- Pension contribution≈ €465/mo
- Healthcare (Zvw)≈ €247/mo
- ✓ WW/WIA cover (unemployment & disability)
- ✓ Paid holiday (20+ days)
- ✓ Paid sick leave (2 yrs, 70%+)
ZZP
Net/mo before reservations
€5,335/mo
- Disability (AOV)(deductible)-€150/mo
- Pension(deductible)-€1,278/mo
- + Tax benefit of deduction+€664/mo
- Holiday/sick buffer-€801/mo
Comparable net
€3,770
€45,240 per year
As a freelancer you keep about €566/mo more — before weighing the extra risk and admin.
What rate matches your salary?
Your salary of €38,447 net ≈ €56/hr at 1400 billable hours
What salary matches your rate?
Your rate of €75/hr ≈ €57,698 gross salary
From revenue to net — the freelance waterfall
Each bar is what remains after the previous deduction; the blue bar is your employed net for reference.
Everything runs in your browser — nothing is stored or sent.
Frequently asked questions
Why is my ZZP net income lower here than in other calculators?
Because most calculators stop at "profit minus tax". They quietly leave out the things an employer pays for an employee but a freelancer must fund alone: disability insurance (AOV), pension, and a buffer for holidays and sick days. This tool actually subtracts those so you compare like-for-like — the honest net, not the flattering one.
Do I have to fund AOV, pension and a buffer?
None of these are legally required today (a mandatory basic disability scheme, Wet BAZ, is only expected around 2030). But an employee gets them automatically. If you want a fair comparison of what you actually keep — and can sustainably live on — you should account for them. Every line is toggleable, so you can see the picture with and without.
How is the break-even rate calculated?
We search for the hourly rate at which your freelance comparable net (after tax, Zvw and self-funding) equals the net of the salary you entered, at your chosen number of billable hours. Fewer billable hours means you need a higher rate to reach the same net.
Are these the real 2026 tax figures?
Yes — brackets, credits, the €1,200 zelfstandigenaftrek, 12.7% MKB exemption and 4.85% Zvw rate all come from the Belastingdienst 2026 tables, linked in the "Assumptions & sources" section. Pension jaarruimte figures are still marked provisional by the Belastingdienst.
Does this replace tax advice?
No. It is an indication for a common ZZP situation (below AOW-age, no tax partner effects, box 1 only). For mortgages, partners, or box 2/3 income, consult an adviser.
Becoming a freelancer?
ZZP Pulse keeps your VAT and tax reservation up to date all year — in English or Dutch.
No account, no credit card.