Non-artists working in the cultural sector are payrolled via the so called ‘white table’ arrangement for employees. These professionals have flexible contracts such as directors, conductors, engineers, production workers and teachers. Note: performing artists will be payrolled via the white table when their assignment exceeds a three-month period.
White table is a tax scheme of Dutch Tax Office that calculates income tax. This table is generally applicable to ordinary employment. It differs in some ways from the artists arrangement. For example, it is not possible to deduct professional expenses via the white table.
Benefits of payrolling via white table:
- You don’t need a model agreement (tax declaration of self-employed artists; former VAR).
- We take care of the invoice procedure.
- You receive a salary specification after each payment.
- You are insured for all employee insurances (ZW, WW, WIA and WAZO).
- You accumulate holiday leave: save it or get paid immediately.
- You can accumulate retirement insurance (after six months).
- Each year, you receive an annual tax statement of all your payrolled activities.
Click here for a detailed explanation of the payroll process: step by step.