National insurance contributions are obligatory national insurance schemes that in essence aim to ensure every Dutch resident against (certain) financial implications of old age, decease, exceptional medical expenses or children. Employees working in the Netherlands and paying wage tax through their employer usually fall under these insurance schemes.

The national insurance schemes include:

• Old Age Pensions Act (AOW)
• Surviving Dependants Act (ANW)
• Longterm Medical Care Act (WLZ)

The levy of the national insurance contributions is integrated in the first brackets of the Dutch income tax due and wage tax due. The premium amounts are capped.  

The employer withholds the national insurance contributions from the wages as part of the 'payroll taxes' and pays them to the Tax Administration.

Go to >   The payroll service package of TAXci

Go to >    Index page - Payroll obligations in the Netherlands