💼 Salary Options – Comparison and Benefits
| Option | Description | Benefits | Considerations |
|---|---|---|---|
| Employee (0-hour contract) | Employment relationship, work on call | Job security, insurance, pension accrues | Does not guarantee regular income |
| Apprenticeship | Work and training simultaneously | Salary + training, TE Office supports the employer | Suitable for long-term commitment |
| Work trial | Through TE Office, no salary | Work experience, TE Office covers 30-50% of side costs | No income, but can lead to employment |
| Work compensation | No employment relationship, one-time work | No pension contributions, light administration | No pension accrual, client reports to tax authorities |
| Billing service | Operate like an employee, but without employment relationship | No need for own company, service handles taxes and insurance | Service fee approx. 5-7%, no VAT deduction right |
| Light entrepreneur (business ID) | Own business ID, but no bookkeeping | Independent work, more freedom | No VAT deduction right, responsible for taxation |
| Subcontracting (own company) | Sole proprietorship or limited company | Full VAT deduction right, business growth | Requires bookkeeping, YEL insurance mandatory |
💡 Examples of savings or benefits:
- Work trial: Employer saves up to 50% on side costs.
- Billing service: Saves time and effort in bookkeeping, but costs approx. 5-7% of the fee.
- Subcontracting: VAT deductions can bring hundreds or thousands of euros in savings per year if there are many purchases.