ZZP Kit.

Hours tracker for the urencriterium (the 1,225-hour rule)

Track your hours for the urencriterium — the 1,225-hour rule that unlocks Dutch self-employment tax deductions — and see if you're on schedule.

Your hours criterion

0%of 1,225 hours
Logged
0
To go
1,225
Hours per week needed until 31 December
55

You're behind schedule — doable, but plan your hours

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Nothing logged yet. Start above — every minute you work counts.

How does the urencriterium (1,225-hour rule) work?

To claim the zelfstandigenaftrek (self-employment deduction) and startersaftrek (starter's deduction) as a freelancer in the Netherlands, you must meet the urencriterium: spend at least 1,225 hours per year on your business. If you're partially occupationally disabled, a reduced criterion of 800 hours applies. The counter resets every year on 1 January.

Which hours count?

More than you'd think. Not just billable client hours, but all time you put into your business: acquisition and writing quotes, your bookkeeping and VAT return, working on your website, travel time to clients, courses and trade literature. Unpaid work for your business counts too.

Which hours don't count?

Hours where you were merely available (stand-by without working), holidays and sick days. Were you pregnant? Then the hours you didn't work due to pregnancy still count for 16 weeks, as if you had worked your normal schedule.

What does it unlock?

Meet the criterion and you're entitled to the zelfstandigenaftrek and — in your first years — the startersaftrek. Together easily thousands of euros off your taxable profit. Exactly why the Belastingdienst (Dutch tax authority) scrutinises it: the burden of proof is on you.

How to stand strong in an audit

Track your hours as you go, not reconstructed afterwards. A complete overview with date, description, category and hours — exactly what this tool's CSV export gives you — is your evidence. Keep it with your records (seven years).

Frequently asked questions

What counts toward the 1,225-hours rule (urencriterium)?

All hours you spend on your business count, not just billable ones — think acquisition, admin, travel time, studying for your trade and writing quotes. Track them all year, because the Belastingdienst can ask for evidence.

How many hours per week is 1,225 hours per year?

About 24 hours per week if you work the whole year (1,225 ÷ 52). If you start mid-year you have to reach 1,225 hours in fewer months, so your weekly hours need to be higher.

What if I don't meet the 1,225-hours rule?

You then lose the self-employed deduction (zelfstandigenaftrek) and starter's deduction for that year. You can still use the SME profit exemption (mkb-winstvrijstelling), which has no hours requirement.

Is there a lower hours rule for starters or during pregnancy?

The 1,225-hour criterion is the same for starters. However, hours during your pregnancy leave (up to 16 weeks) count as if you worked them. Partially disabled entrepreneurs have a reduced criterion of 800 hours.