How long must I keep my time records?

At least 7 years, in line with the Dutch Tax Authority's record retention requirement. Store them digitally so you can produce them quickly during an audit.

What happens if I don't track my hours?

You risk losing tax deductions â€” including the self-employment deduction â€” and will have no evidence in the event of a tax audit or employment dispute.

Does the obligation also apply to salaried employees?

Employers must maintain hours records for part-time workers, zero-hours employees, and employees whose pay depends on hours worked. For regular full-time staff it is not legally required, but strongly recommended.

Is time tracking legally required in the Netherlands?

Q: Is time tracking legally required for freelancers in the Netherlands?

Not for every freelancer, but it is required for those claiming the self-employment deduction (zelfstandigenaftrek). You must demonstrate at least 1,225 hours per year spent on your business â€” the hours criterion (urencriterium).

Freelancers, employees, and SMEs — who is required to track hours? We lay out the rules clearly.

Time tracking and the law: what you need to know

Many entrepreneurs and employees ask themselves: am I legally required to track my hours? The answer depends on your situation.

Entrepreneur reviews time tracking on laptop — supports the Dutch hours criterion of 1,225 hours

For freelancers: the hours criterion

As a self-employed person (ZZP'er) you are not legally required to register hours. However, if you want to claim the self-employment deduction (zelfstandigenaftrek), you must demonstrate that you spend at least 1,225 hours per year on your business. This is called the hours criterion (urencriterium).

The Dutch Tax Authority (Belastingdienst) may ask for this during an audit. Without reliable time records it is nearly impossible to prove. A time tracking app like PrikKlokPlus makes this straightforward: every session is logged and you can always export an overview.

For employees in employment

The Dutch Payroll Tax Act requires employers to maintain a record of working hours for certain groups, including:

Employees who work part-time
Employees with a variable work schedule (zero-hours contract)
Employees whose salary depends on hours worked

For regular employees on a standard full-time contract, strict time tracking is not legally required — but employers must maintain an hours administration that demonstrates compliance with collective labour agreement obligations.

For SMEs and teams: practical considerations

Even when not legally required, there are strong practical reasons to track time:

Hour-based invoicing: invoice clients accurately for hours worked per project
Project profitability: insight into how much time projects cost versus what they generate
Capacity planning: overview of available hours per team member
Evidence in disputes: time records as proof in employment or client disputes

Flowchart: are you required to track time as a freelancer or employee in the Netherlands?

Conclusion

Required or not — good time tracking protects you as a business owner, simplifies invoicing, and provides insight into your team's performance. PrikKlokPlus makes this easy: start for free and upgrade only when your team grows.