- Hiring external teachers through agencies costs schools almost twice as much as hiring teachers directly
- The main extra cost is the 21% VAT that external agencies charge, which schools cannot reclaim due to education being exempt from VAT
- Despite the higher costs, the hiring of external teachers has increased significantly in recent years
- School boards rarely negotiate prices for external teachers, accepting the rates proposed by agencies
- The study is based on data from 84% of school boards in secondary education
- Education Minister Mariëlle Paul understands the need for hiring external teachers temporarily, but believes having permanent teachers should be the priority
- She aims to reduce external hiring and make working in-house more attractive.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.