How it works
Artiestenverloningen works with two separate administrations: the artists arrangement and the ‘white table.’ In both cases our company is your so called ‘fictitious employer’, instead of the client. The payroll methods are pretty much the same, but they differ in the way of processing and payment. We take care of the invoice procedure to clients and salary payment of performing artists, including withholding of income taxes. If necessary, we can also send invoices without VAT via our foundation Artiestenverloningen/OpMaat.
The artists arrangement is a special scheme within payroll taxes that – unlike the arrangement for employees – offers the possibility to deduct professional expenses. The Dutch Tax Office regards you a performing artist if you meet the following criteria:
- You are a performing artist
- You don’t use a standard/model agreement (tax declaration self-employed artist; former VAR) or tax withholding statement.
- You live in the Netherlands, you are covered by the Dutch Tax Office or live in a country without a tax treaty with the Dutch government.
- You work in the Netherlands or you agree to payroll your foreign performances.
- You work less than three months for one client.
- Your activities do not concern private performances or compensation for rehearsals.
Benefits of our payroll services:
- You don’t need a model agreement (tax declaration self-employed artist; former VAR).
- We take care of your administration and invoice procedure.
- You receive digital notifications of paid and due payments.
- You can easily send in online assignments and make salary calculations.
- You are insured for all employee insurances (ZW, WW, WIA and WAZO) (In case you’re not fully using cost dispensation (kleine vergoedingsregeling (KVR).
- You receive an annual tax statement with all payrolled activities.
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.