National insurances

National and health care insurance

The Health Care Insurance Act (Zorgverzekeringswet) is a distinctive Dutch system that provides for universal health care cost coverage. The rules and regulations of this act apply virtually to all residents in the Netherlands. Apart from the Health Care Insurance Act, various national insurance contributions, such as state pension contributions and social security issues are presented here.

National insurance contributions

National insurance schemes are social security insurance schemes, with participation which is obligatory by law, that insure residents and employees in the Netherlands against the financial consequences of old age, death, exceptional medical expenses and costs of children. The national insurance schemes consists of:

  • General Old Age Pensions Act (AOW)
  • Surviving Dependants Act (Anw)
  • Long-Term Care Act (Wet langdurige zorg, Wlz)
  • General Child Benefit Act (AKW)

Employers withhold the national insurance contributions of the employees and pay the contributions directly to the Dutch tax office. Employers are not obliged to pay a contribution to the General Child Benefit Act (AKW).

Employed persons' insurance contributions

The employed persons' insurance schemes are social security insurance schemes for which an employer by law is required to participate. Under these schemes, employees are insured against the income loss due to illness, occupational disability, and unemployment. The employed persons' insurance schemes are:

  • Sickness Benefits Act (ZW)
  • Invalidity Insurance Act (WAO) / Work and Income according to Work Capacity Act (WIA)
  • Unemployment Insurance Act (WW)

The employer pays in full for the contributions of these schemes.

Pregnancy and maternity benefits

Pregnancy and maternity benefits apply to self-employed persons, business owners, employed persons, and unemployed persons eligible for unemployment benefits, sickness benefits or disablement benefits. The Social Security Agency UWV handles registration and payments of these benefits. More information (in Dutch) can be found at