There are three options if you work in the Netherlands as a sex worker.

1) If you don’t work for a sex business owner, but from home for example, then you are self-employed.

2) If you work in a sex club, a massage parlour or in the escort service, then you work for an owner.
In that case, you may either work in paid employment or according to the working agreements (opting-in). This is somewhere in between being self-employed and having paid employment.
An owner must have concluded an agreement with the Tax Administration to apply the working agreements.

3) If you work for an owner who has no agreement with the Tax Administration, then you work in paid employment.
The Tax Administration and the Employee Insurance Agency (UWV) qualify you as an employee in paid employment. It makes no difference whether your employment is temporary or permanent.
Talk to the owner about what applies at his or her company: paid employment or the working agreements.

For more information on the working agreements, call the Tax Services: 0800 – 0543.