February 2019
|
Premiums for the national insurances ("Volksverzekeringen") |
||
|---|---|---|
|
Insurance |
Ceiling |
Percentage |
|
AOW (Old Age Insurance) |
EUR 34,300.00 |
17.90% |
|
Anw (Survivor Dependant Insurance) |
EUR 34,300.00 |
0.10% |
|
Wlz (Long Medical Care Insurance) |
EUR 34,300.00 |
9.65% |
Premiums for the national insurances are due by the employer and are part of the wage tax rate.
|
Premiums for the employer insurances |
|||
|---|---|---|---|
|
Insurance |
Ceiling |
Percentage |
Maximum |
|
Zvw (Health Insurance) |
EUR 55,927.00 |
6.95% |
EUR 3,886.93 |
|
WW (Unemployment Insurance) |
EUR 55,927.00 |
3.60% |
EUR 2,013.37 |
|
WW sector Fund (variable addition to the Unemployment Insurance) * |
EUR 55,927.00 |
0.77% |
EUR 430.64 |
|
WAO/WIA (Disability Insurance) |
EUR 55,927.00 |
6.96% |
EUR 3,892.52 |
|
Whk (Average) ** |
EUR 55,927.00 |
1.25% |
EUR 699.09 |
Premiums for the employee insurances are due by the employer.
* Please note that the actual WW (Unemployment Insurance) Sector Fund premium is determined by the sector qualification nwhich is determined by the Dutch tax authorities.
** Please note that the actual Whk premium is determined by the Dutch tax authorities.
Wage / income taxes (excluding premiums for the national insurances)
|
Bracket |
From |
To |
Rate |
Maximum |
|---|---|---|---|---|
|
1 |
EUR - |
EUR 20,384.00 |
9.00% |
EUR 1,834.56 |
|
2 |
EUR 20,385.00 |
EUR 34,300.00 |
10.45% |
EUR 1,454.12 |
|
3 |
EUR 34,301.00 |
EUR 68,507.00 |
38.10% |
EUR 13,032.49 |
|
4 |
EUR 68,508.00 |
|
51.75% |
|
Wage / income taxes (including premiums for the national insurances)
|
Bracket |
From |
To |
Rate |
Maximum |
|---|---|---|---|---|
|
1 |
EUR - |
EUR 20,384.00 |
36.65% |
EUR 7,470.74 |
|
2 |
EUR 20,385.00 |
EUR 34,300.00 |
38.10% |
EUR 5,301.62 |
|
3 |
EUR 34,301.00 |
EUR 68,507.00 |
38.10% |
EUR 13,032.49 |
|
4 |
EUR 68,508.00 |
|
51.75% |
|
Robin Schalekamp
robin.schalekamp@bdo.nl