Calculating employed persons' insurance contributions
As an employer, you pay the following contributions for employed person's insurance:
- General Unemployment Fund contribution
- Differentiated Aof premium
- differentiated contributions under the Return to Work Fund (Whk)
- Surcharge Childcare Act (Wko)
You calculate the employed persons' insurance contributions on the wages for wage tax/national insurance contributions. When you calculate the contributions you take account of the maximum wages for contribution purposes. There are a number of exceptions. More information about these is available under Uniform wage concept for payroll taxes. You carry out the calculations using progressive accrual calculations. You can also opt to be the own-risk bearer for the employed persons' insurance schemes.
General Unemployment Fund contribution
There are 2 percentages for the AWf contribution: the AWf low and the AWf high contribution. The low contribution for 2023 is 2.64% and the high contribution 7.64%.
When the high contribution applies and when the low, is explained in chapter 7 of the 'Handboek Loonheffingen' (Payroll Taxes Manual) (only available in Dutch). You’ll find the manual on belastingdienst.nl/loonheffingen.
Differentiated premium Invalidity Insurance Fund (Aof)
With effect from 1 January 2022, the basic Aof premium has been replaced with a differentiated Aof premium. For small employers, the Aof contribution rate is lower than for medium-sized and large employers. For 2023, the high Aof premium is 7.11% and the low Aof premium is 5.82%.
Surcharge Childcare Act (Wko)
The surcharge for the Childcare Act (Wko) continues to apply to the differentiated Aof premium. You therefore pay the Wko surcharge on top of the low or high premium. You can calculate the Wko surcharge on the Aof basis. The surcharge for 2023 is 0.50%.
Differentiated contributions under the Return to Work Fund (Whk)
Via the differentiated Return to Work Fund (Whk) contribution, you contribute towards:
- benefit under the Return to Work (Partially Disabled Persons) Regulations (WGA) for employees with a permanently employment agreement and flexible workers
- sickness benefit (ZW) for flexible workers
The differentiated contributions under the Return to Work Fund consist of the following parts:
- WGA national insurance component
- ZW national insurance component for flexible employment (ZW-flex)
We set the percentage of the differentiated contributions under the Return to Work Fund. We will send you a decision or notification stating the total percentage and the percentages of the 2 national insurance components that apply to you. You apply the total percentage to the tax return.