You work as a self-employed sex worker if you do not work for the owner of a sex business.
If you are self-employed, you

• are required to take care of your own tax matters
• maintain and keep records
• may have to request licenses
• may register with the Chamber of Commerce.

As a self-employed person you are free to make your own decisions, and therefore you also have a lot of responsibilities.

For more information on how your work is categorised, go to the Tax Administration’s website or call 0800 – 0543.