Calculating employed persons' insurance contributions

As an employer, you pay the following contributions for employed person's insurance:

  • General Unemployment Fund contribution
  • basic contributions under the Occupational Disability Insurance Act (WAO)/ Income provision (fully disabled workers) Regulation (IVA)/Partially Disabled Workers Act (WGA)
  • differentiated contributions under the Return to Work Fund (Whk)

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

From 2020, the sector contributions and the uniform contribution under the General Unemployment Fund (AWf) the Unemployment Insurance Act will be abolished and replaced by a single differentiated AWf contribution. There are 2 percentages for the AWf contribution: the AWf low and the AWf high contribution. The low contribution for 2020 is 2.94% and the high contribution 7.94%.
When the high contribution applies and when the low, is explained in chapter 5 of the 'Handboek Loonheffingen' (Manual of Payroll Taxes) (in Dutch only).

Basic contributions under the Occupational Disability Insurance Act (WAO)/Income provision (fully disabled workers) Regulation (IVA)/Partially Disabled Workers Act (WGA)

The basic contribution for the WAO/IVA/WGA is the same for all employers. The basic contribution for 2020 is 6.77%. The basic contribution for the WAO/IVA/WGA has a surcharge for childcare, which applies for all employers. For 2020 this surcharge is 0.50%. The total basic contribution for the WAO/IVA/WGA, including child care benefit, is 7.27%.

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
  • benefit under the Return to Work (Partially Disabled Persons) Regulations [WGA] and 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.

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