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What is a Zvw contribution?


In the Netherlands, everyone is required to contribute to health care costs under the Health Act (Zorgverzekeringswet, Zvw). At the same time, everyone knows and talks a lot about mandatory health insurance policies, but often overlooked is the Zvw contribution, which is linked to income tax. When a taxpayer files a tax return, he sees two amounts to pay: 1) income tax (Inkomstenbelasting, IB); 2) installment Zvw.

Health insurance policy VS contribution Zvw

In the Netherlands, everyone pays two types of health care contributions:

1. Medical insurance: payment is made by purchasing a policy (concluding a contract) of medical insurance and making monthly contributions to the insurance company. The amount of insurance depends on several factors:

– the selected insurance company;

– do you take out only basic insurance (this is mandatory);

– or you also take out additional insurance (for example, dental.

2. Contribution related to income: at its core, the Zvw contribution (Zorgverzekeringswet) is a social insurance contribution, at the expense of which the state makes payments for disability and so on.

Who pays this fee?

Almost every entrepreneur is familiar with the income statement. Many entrepreneurs set aside part of their turnover in order to be able to pay income tax (Inkomstenbelasting, IB) as soon as it is accrued. At the same time, many people forget or do not even know that in addition to income tax, they will also be charged the Zorgverzekeringswet (Zvw) contribution depending on their income.

Important! The Zvw contribution must be paid by everyone who has an income:

1. If you are employed (receiving income from a pension or benefits), your options are:

– this contribution is paid by your employer (and it is reflected in pay slips);

– the contribution is transferred to the tax authorities by the benefit agency;

– you pay yourself.

2. Self-employed persons (zzp'ers) and entrepreneurs (ondernemers) who do not have income from wages, pensions or benefits pay the contribution themselves according to calculations from the tax office.

What is the amount of the contribution?

The rule applies: the higher your income, the higher the Zvw contribution. Through this contribution, you contribute to the cost of health care in the country. The contribution rate is determined every year: for example, in 2022 it is 5,50% of taxable income, but no more than 59.706 euros.

We remind you that in order for the tax service to correctly calculate taxes and contributions for you, you must fill out a tax return without errors. If you can't do it, we will always ready to help!
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