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Social security contributions per 1 January 2021

22/12/20

Individuals who are covered by the Dutch social security scheme are liable to Dutch social security contributions. Additionally, employers that have employees who are covered by the Dutch social security scheme have to pay contributions in the Netherlands. These contributions are determined on an annual basis. 

In this update, you will find more information regarding the applicable Dutch social security contributions per 1 January 2021.

Dutch national insurance rates
  Maximum
income
Rate Maximum
Employee
Contribution

  AOW

EUR 35,129 17.90% EUR 6,288.09
  ANW EUR 35,129 0.10% EUR 35.13
  WLZ EUR 35,129 9.65%  EUR 3,389.95
  AKW - - -
  Total   27.65% EUR 9,713.17
 

  Less: general
  levy rebate
  (national
   insurance part)

    EUR 2,114 -
(5.977% x
employment income
> EUR 21,043)*
  Less: Employment
  levy rebate
  (national 
   insurance part)
    EUR 3,134 -
(6% x
employment income
> EUR 35,652)*


The amount of general levy rebate and employment levy rebate depend on the level of income of the employee. The amounts mentioned in this table provide an indication. Different amounts of levy rebates may apply, depending on the exact level of income of the employee.


 Dutch health insurance rates
               Maximum
income

Rate Maximum
contribution
    Employer Employee Employer Employee
  Zvw EUR 58,.311 7.00% 0.00% EUR 4,081.77 EUR 0.00


The contribution ZVW (Health Insurance Act) is paid on a maximum amount of € 58,311 on an annual basis. In principle, the ZVW is paid by the employer. In addition, the employee should pay a fixed contribution per year (the so-called “nominale premie”) per adult. This amount varies per health care insurance company (average 2021: € 1,498). People who are not employed pay at a rate of 5.75%.


Average Dutch Employees' insurance rates
  Maximum
income
Rate Maximum
contribution
    Employer Employee Employer Employee

  WW
  Only one of the below rates (low or high) applies. See comments below

  > Awf - low rate EUR 58,311 2.70% 0.00% EUR 1,574.40 EUR 0.00
  > Awf - high rate EUR 58,311 7.70% 0.00% EUR 4,489.95 EUR 0.00
  WIA
  > Basic EUR 58,311 7.03% 0.00% EUR 4,099.26 0.00%
  > Surcharge EUR 58,311 0.50% 0.00% EUR 291.56 0.00%
  >  Whk diff.
      contribution
     (average)
EUR 58,311 1.36% 0.00% EUR 793.03 0.00%
 

For a comprehensive overview of these figures, including other relevant rates for 2021, we also refer to our datacard.

Contact us

Wendy Toonen

Wendy Toonen

Senior Manager, PwC Netherlands

Tel: +31 (0)88 792 44 33

Cecile de Rooij

Senior Associate, PwC Netherlands

Tel: +31 (0)62 266 56 90

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