How it works
Artists need to be payrolled unless they have a model agreement. Also when they provide a non-artistic service. In order to payroll artists, income tax must be withheld as well as premiums for social insurances, net salaries have to be paid and an annual tax statement should be provided.
Artiestenverloningen can take care of your payroll procedure. We are legally permitted to withhold taxes and premiums, based on a tax withholding statement for artists or via a temporary employment contract for other professionals. In both cases, the client is protected for a tax reassessment by the Dutch Tax Office, so there is no risk for paying additional payroll taxes.
Performing artists are payrolled via Artiestenverloningen, all other professionals in the cultural sector are payrolled via Wittetabelverloningen, the second branch of Artiestenverloningen. We also have two branches for clients that are not subject to (pay) VAT: Artiestenverloningen/OpMaat and Wittetabelverloningen/OpMaat. These branches do not charge VAT for performance fees, but only for administration costs.
• After we received all specific information regarding the payrolling, we send an invoice to the client. There are several ways to send in assignments: online, by e-mail, via an agreement (pdf) or by post.
• Our invoices have a standard payment period of 21 days. This can be extended to a maximum of 90 days, or limited to a minimum of 7 days.
• We can send invoices with or without VAT. If your organisation is not subject to (pay) VAT, we will not add VAT to your invoice. We only add VAT for administration costs, provided that they are paid by your organisation.
• When the client pays the invoice, we will automatically transfer the nett salaries to the professionals that same day. We pay income taxes to the Dutch Tax Office and premiums for social isurances and provide a digital tax statement at the beginning of the new year.
Even if your organisation is legally permitted to withhold income taxes, we can still take care of your payroll administration. Every month you will receive a list of what exactly should be withheld. Check here for more information.