Maximum contribution base for 2015

Your maximum contribution base depends on your year of birth.

Year

Maximum contribution base

You were born after 31 December 1945

€ 33.589

You were born before 1 January 1946

€ 33.857

The maximum national insurance contributions you have to pay for 2015 (before deduction of the national insurance component of the tax credit) are stated below for your age in 2015.

You are under state pension age for the whole of 2015

Contribution

Percentage

Amount

Old-age pension (AOW) contribution

17.90%

€ 6.012

Contribution under the Surviving dependants' Act (Anw)

0.6%

€    201

Contribution under the Long-Term Care Act (Wlz)

9.65%

€ 3.241

Total

28.15%

€ 9.454

You are above state pension age for the whole of 2015

Different calculation rules apply to you in order to calculate the various components of the tax credit. This is because you no longer have to pay old-age pension contributions in 2015, because you are over state pension age (only available in Dutch) for the whole year.

Contribution

Percentage

Amount

Old-age pension (AOW) contribution

N/A

N/A

Contribution under the Surviving dependants' Act (Anw)

  0.6%

€    201

Contribution under the Long-Term Care Act (Wlz)

 9.65%

€ 3.241

Total

10.25%

€ 3.442

You reach state pension age in 2015

Different calculation rules apply to you in order to calculate the various components of the tax credit. In the year in which you reach state pension age (only available in Dutch), you pay fewer old-age pension contributions. The month in which you reach state pension age will determine the amount of the contributions.

Contribution

Percentage

Amount

Old-age pension (AOW) contribution

17.90%

declining

Contribution under the Surviving dependants' Act (Anw)

  0.6%

€    201

Contribution under the Long-Term Care Act (Wlz)

9.65%

€ 3.241

Total

declining from 28.15% to 10.25%

declining from € 9,454 to € 3,442

You were born before 1 January 1946

Different calculation rules apply to you in order to calculate the various components of the tax credit. This is because you no longer have to pay old-age pension contributions in 2015, because you are over state pension age (only available in Dutch) for the whole year. Your maximum contribution base is, however, higher.

Contribution

Percentage

Amount

Old-age pension (AOW) contribution

N/A

N/A

Contribution under the Surviving dependants' Act (Anw)

  0.6%

€    203

Contribution under the Long-Term Care Act (Wlz)

9.65%

€ 3.267

Total

10.25%

€ 3.470

 

 

 

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