Rules, tax and insurance
A short overview of the main rules for babysitting in a private household in the Netherlands.
Home-service arrangement
If a babysitter works for your household on fewer than 4 days a week, the 'Regeling dienstverlening aan huis' usually applies. You then do not have to withhold wage tax; the babysitter declares the income in their own tax return.
Holiday and sickness
Under this arrangement babysitters are entitled to paid holiday and, in case of illness, to continued payment for up to 6 weeks.
Insurance
Check that your liability insurance covers damage caused by a babysitter, and that the babysitter has their own liability insurance.
Childcare allowance
Childcare allowance (kinderopvangtoeslag) is only possible for registered childcare, such as a registered childminder (gastouder). A private babysitter does not qualify.
Young babysitters
Babysitting for families is allowed from a young age as light work. On 123 Oppas you can sign up as a babysitter from 16.
This is general information, not legal or tax advice. Check the latest rules on rijksoverheid.nl and belastingdienst.nl.