Employee Social Insurance Contributions in the Netherlands 2026
Employees in the Netherlands pay national insurance premiums (premie volksverzekeringen) embedded within the 35.75% first Box 1 bracket: 17.90% AOW state pension, 0.10% Anw survivor insurance and 9.65% Wlz long-term care, on income up to €38,883. The employer pays a separate ZVW health levy of 6.10% on wages up to €79,409 on top of gross salary; this does not reduce employee take-home pay. Self-employed individuals pay their own ZVW contribution of 4.85% through their annual tax return.
National Insurance Premiums: AOW, Anw and Wlz
The Netherlands has three national insurance schemes (volksverzekeringen) that cover all residents and taxpayers. The AOW (Algemene Ouderdomswet) provides the state pension, the Anw (Algemene nabestaandenwet) provides survivor benefits, and the Wlz (Wet langdurige zorg) covers heavy long-term care. In 2026 the combined national insurance premium rate is 27.65%, comprising AOW at 17.90%, Anw at 0.10% and Wlz at 9.65%. The premium applies to income up to the first-bracket ceiling of €38,883. No national insurance premiums apply to income above that level.
How National Insurance Premiums Are Levied
National insurance premiums are collected through the employer payroll withholding system (loonheffing) and are bundled into the first-bracket rate of 35.75%. The employee does not calculate or remit them separately; they appear on the payslip as part of the single loonheffing deduction. Once a person reaches AOW-age (67) the AOW pension premium no longer applies, reducing the first-bracket rate to 17.85%. AOW-age taxpayers also have a lower maximum general tax credit of €1,556.
ZVW Health Insurance: Employee and Employer Contributions
The Zorgverzekeringswet (ZVW) health insurance law creates two separate levies. The werkgeversheffing ZVW (employer health levy) is 6.10% on wages up to €79,409 per year. It is an additional employer cost on top of gross salary and is not deducted from the employee payslip. The income-related employee contribution (bijdrage Zvw, 4.85%) does not apply to standard employees in active employment. It applies to self-employed persons, DGA directors of their own company, and certain benefit recipients. For the self-employed it is assessed through the annual tax return on gross profit up to €79,409.
Employer Social Insurance Costs
Beyond the ZVW health levy, employers pay unemployment insurance premiums (WW) via the AWf fund: 2.74% for employees on permanent written contracts (low rate) and 7.74% for flexible or temporary employment relationships (high rate). A 30% conversion rule (herzieningsregel) can retrospectively apply the high rate in the year of certain dismissals. For disability insurance (WIA/WAO) employers pay an Aof premium of 6.27% (small employers) or 7.63% (large employers), plus a childcare funding surcharge (Wko-opslag) of 0.50%. The maximum wage base for all employer premiums is €79,409 per year. These costs are on top of gross salary and are not visible on the employee payslip.
FAQ
Which social insurance premiums do employees pay in the Netherlands?
Employees pay national insurance premiums of 27.65% (AOW 17.90%, Anw 0.10%, Wlz 9.65%) on income up to €38,883 per year, collected as part of the 35.75% first-bracket payroll withholding. Standard active employees do not pay a separate ZVW health contribution.
Is the ZVW health levy deducted from employee take-home pay?
No. For standard employees the employer pays the ZVW werkgeversheffing of 6.10% on wages up to €79,409 directly to the tax authority as an additional employer cost. It does not appear as a deduction on the payslip and does not reduce the net salary shown in this calculator.
What are the total employer costs on top of gross salary?
Main employer costs on top of gross salary include: ZVW werkgeversheffing 6.10%, AWf-WW premium 2.74% (permanent contract) or 7.74% (flexible contract), Aof-WIA premium 6.27% or 7.63%, and Wko childcare surcharge 0.50%. All apply up to the €79,409 annual wage ceiling.
How does social insurance work for self-employed individuals (ZZP)?
Self-employed persons are not compulsorily insured under the employee schemes (WW unemployment and WIA disability). They pay national insurance premiums via the Box 1 bracket rate and pay the bijdrage Zvw of 4.85% on gross profit up to €79,409 through their annual tax return. Arranging disability cover and pension savings is their own responsibility.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.