For practices
Hiring a self-employed dentist.
Hiring a self-employed dentist is allowed, as long as the work is genuinely independent.
- Speed
- Often arranged quicklyfrom a network we know personally
- First
- We look at the factsdoes self-employment fit how the work actually looks?
- If it doesn’t fit
- Secondmentthe same person in a different arrangement
Why this comes up so often.
Hiring a self-employed dentist is quick and flexible, and for many practices the most normal thing in the world. But since the Dutch tax authority started looking more closely at false self-employment, the question has become sharper: is it actually still allowed in your situation?
For a dentist the day stands or falls with the schedule: when someone drops out, it isn’t just the care that suffers — revenue drops straight away too. In a solo practice you notice that within a week.
Honestly: we don’t judge on behalf of the Dutch tax authority, and we don’t give tax advice. What we do is choose the arrangement that fits how the work actually looks in the practice — and warn you when a construction doesn’t strike us as sustainable. Better that conversation up front than a back tax bill afterwards.
What matters with a self-employed dentist.
The percentage comes from the dentist
A self-employed dentist usually charges a percentage of turnover. That is exactly where a pitfall lies. A self-employed professional negotiates and invoices their own rate; someone who simply gets the practice’s percentage looks like an employee with an invoice. So let the dentist propose a percentage themselves, and record what it is calculated on and when it is settled.
The KNMT, the Dutch dental association, also warns that all-in pay linked to turnover is risky as soon as someone in practice functions as an employee. If you want to tie a dentist to your practice structurally, offer salaried employment. That is fairer than a self-employment arrangement that only looks independent on paper.
Entrepreneurship you can see
A self-employed professional shows visible entrepreneurship: their own liability insurance, their own continuing education, their own investments and more than one client a year. Ask about this in advance, and keep what you have seen with the agreement. The more of it is missing, the more the arrangement looks like salaried employment.
A self-employed dentist is a care provider in their own right, with their own complaints scheme and affiliation with a recognised disputes body as a legal requirement. Also check that the BIG registration is current. That registration belongs to the dentist and doesn’t change when they move from salaried employment to self-employment.
What the new rules mean for dentists
For dentists, one point matters in particular. The Self-Employment Act, with 2028 as the target date for introduction, includes a working-relationship test: can the work be carried out freely, without authority and supervision? A self-employed dentist usually works at your location and within your opening hours.
The KNMT argues that this should not automatically mean an employment relationship, and that a self-employed dentist should be able to do locum work and collaborate freely. What the act will finally say is not yet settled; until then the DBA Act remains the framework. We keep track of where all the legislation stands on the topic page on self-employment and flexible work rules.
How it works.
We look at the actual situation
Does someone run their own schedule, set their own rate, have the right to send a substitute, work for more than one client? That determines whether it holds up as genuinely independent work.
Self-employment fits? Then we find the right contractor
From a network we know personally — not from a database of keywords.
Self-employment doesn’t fit? Then we say so
And then secondment is the alternative: the same person, a different arrangement, no discussion afterwards.
Also possible.
Dentist, other arrangement
Interim, other role
- Hire a self-employed dental hygienistThe same approach, for a dental hygienist.
- Zzp-orthodontist inhurenThe same approach, for an orthodontist.
- Hire a self-employed practice managerThe same approach, for a practice manager.
- Recruitment and selection in dental careLooking for someone permanent? This is how we go about it.
Frequently asked questions.
May a self-employed dentist send a substitute?
Yes, and that is actually a sign of independence. Agree that they may send another qualified colleague when they are absent, and check that the substitute’s BIG registration is current just as carefully. If it absolutely has to be this one dentist, the arrangement looks more like salaried employment, whatever the contract is called.
Who carries the risk of an empty schedule with a self-employed dentist?
With genuinely independent work, the dentist does. With a percentage of turnover you see that straight away: a half-empty schedule earns them less. If you agree an hourly rate and also pay for hours without patients, the practice absorbs that risk. It is one of the five questions from the decision guide, alongside illness and complaints.
Can a self-employed dentist later join my practice as an employee?
Yes. For a dentist who is already effectively part of your team, salaried employment is often the fairest route. In salaried employment we see € 4.000 to € 6.500 gross per month for a full-time week, or a revenue share of about 30 to 45 per cent of their own turnover. If the dentist doesn’t want to be employed by you, secondment is the middle way.
As a practice owner, how do I hire a self-employed dentist, and who arranges it?
Through Denta Staffing: we find a self-employed dentist in our network and check beforehand whether self-employment fits how the work will actually be done. If it fits, we put the days, rate, period and replacement arrangements in writing before anyone starts. If it doesn't, for example because someone would be on fixed days in your rota structurally, we say so and look at secondment.
What does a self-employed dentist cost?
An experienced self-employed dentist usually charges 30 to 50 per cent of turnover, or € 120 to € 150 per hour excluding VAT. On top of that comes our hourly margin; the maximum is listed under frequently asked questions.
What changes for self-employment and secondment from 2027?
From 31 December 2026 there will be a statutory presumption of an employment contract, tied to the hourly rate, and the Self-Employment Act is in the works. The timeline and what you can already do now are on the topic page on self-employment and flexible work rules.
Can I still use a self-employed contractor?
As long as it is genuine self-employment, yes. But someone who is a fixed part of your rota, works under your direction and has no other clients doesn’t look self-employed — whatever the agreement is called.
What does the Dutch tax authority look at?
Mainly at the facts: is there a relationship of authority, does the work have to be done personally, and is there genuine entrepreneurial risk? The paperwork weighs less heavily than how things actually run in the practice day to day.
And if self-employment isn’t possible?
Then secondment is the route: the person joins our payroll and works in your practice. You keep the cover and the risk doesn’t sit with you.
Do you arrange the agreement?
We make sure the arrangements are clearly on paper before anyone starts: days, rate, period and substitution. For tax or legal assessment we refer you to your own adviser — that is where it belongs.
