21 February 2023 Add expertise tag Add service tag Add country tag
Payroll & HR services Global Mobility Services International labor and cross border assignments Payroll & HR Tax compliance

The premiums for the employee insurance schemes are stated as a percentage of wages for social insurance purposes.

The premiums are capped because the premiums due per employee per year cannot exceed the stated percentages of the co-called maximum premium wage (“maximum premieloon”). 

Year Maximum premium wage (p.y.)
2018 € 54,614
2019 € 55,927
2020 € 57,232
2021 € 58,311
2022 € 59,706
2023 € 66,956


Unemployment (WW-Awf):

The WW-Awf premium for 2023 is:
Awf-low 2.64%
Awf-high is 7.64%
UFO 0.68% (for government personnel only)

Disability (WAO/WIA)

The Aof premium for 2023 is:

Low 5.82% (small employers)
High 7.11% (large employers)

Disability and Illness (Whk, WGA and ZW):

The differentiated premiums vary depending on the sector allocation, the size, and other variables. The Dutch tax authorities provide a choice as to which sector the employer is allocated.

In 2023, the average differentiated WGA premium is 0.87%.
In 2023, the average ZW premium is 0.66%.

Childcare premium (WKO)

The WKO premium for 2023 is 0.5%.