Employees Insurance Schemes Employer Employee Payable of a Maximum of
1. WIA Basic Premium (Work and Income Fitness for Work Act) 5.70% € 183.15 p/day
2. WAO Premium (Disability Insurance Act) 0.15% € 183.15 p/day
WGA Premium (Return to Work Scheme for the Partially Disabled) 0.47% € 183.15 p/day
Sector Funds 1.07% (1) € 183.15 p/day
3. WW Premium (Unemployment Benefits Act) 4.15% € 183.15 p/day
Surcharge on Sector Fund premium 0.34% € 183.15 p/day
AWBZ (National Act on Exceptional Medical Expenses) 12.15%
4. ZW (Health Care Act) 6.90% € 186 per day / € 31,589 per year
ANW (Surviving Dependents Act) 17.90%
Total 18.78% (2) 31.15%
(1) Situation as of January 1, 2009. Please note that the amount is adjusted each year on July 1 and January
(2) We emphasize that this percentage is an average. Please consult a local expert for details.
Work and Income Fitness for Work Act (WIA). This contribution consists of two separate components:
The basic contribution, which is the same for all employers;
The differentiated contribution varies by company for large-scale employers and by industry for small-scale employers depending on whether the employer is prepared to be WIA risk-bearing himself (this contribution is also either increased or reduced depending on the number of people in the business who claim WIA).
WIA contribution is paid on a maximum amount of € 183.15 per day.
Disability Insurance Act (WAO). The WAO provides benefits in accordance with the Invalidity Insurance Act. The employer pays contribution, 0.15% or up to a maximum amount of €183.15 per day.
Unemployment Benefits Act (WW). The WW contribution is paid by the employer over a maximum of €183.15 per day.
Health Insurance Act (ZVW). The wage limit is € 31,589. An income-dependable contribution of 6.9%, to be paid to the tax authorities by the employee, must be reimbursed by the employer. Insured persons, who do not receive this employers' contribution, will only have to pay an income-dependable contribution of 4.5%.