All persons who have one or more jobs as an employee and/or self-employed person with an economic entity located in the Netherlands (a company, institution or private household).
Persons employed are all persons having paid jobs, even for only one or some hours per week, and even if they:
- work legally as such, but without registration for income tax and social security (“undeclared work”);
- are temporarily not at work, but have continued receipt of wages or salary (for instance owing to illness or hold-ups due to frost);
- are on temporary unpaid leave.
Employed persons can be divided into employees and self-employed persons. They may live in the Netherlands or abroad.