Maximum contribution base for 2016

Your maximum contribution base depends on your year of birth.

Year

Maximum contribution base

You were born after 31 December 1945

€ 33,715

You were born before 1 January 1946

€ 34,027

The maximum national insurance contributions you have to pay for 2016 (before deduction of the national insurance component of the tax credit) are stated below for your age in 2016.

You are under state pension age for the whole of 2016

Contribution

Percentage

Amount

Old-age pension (AOW) contribution

17.90% €   6,035

Contribution under the Surviving dependants' Act (Anw)

  0.6% €      202

Contribution under the Long-Term Care Act (Wlz)

9.65% €   3,253

Total

28.15% € 9,490

You are above state pension age for the whole of 2016

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 2016, 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% €   202

Contribution under the Long-Term Care Act (Wlz)

9.65% € 3.253

Total

10.25% € 3.455

You reach state pension age in 2016

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% €   202

Contribution under the Long-Term Care Act (Wlz)

9.65% € 3.253

Total

declining from 28.15% to 10.25% declining from € 9,490 to € 3,455

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 2016, 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% €   204

Contribution under the Long-Term Care Act (Wlz)

9.65% € 3.283

Total

10.25% € 3.487

 

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