THE NETHERLANDS - 2019 personal income tax and social security rates in the Netherlands
February 2019
Social securities
Premiums for the national insurances ("Volksverzekeringen")
|
Insurance
|
Ceiling
|
Percentage
|
AOW (Old Age Insurance)
|
EUR 34,300.00
|
17.90%
|
Anw (Survivor Dependant Insurance)
|
EUR 34,300.00
|
0.10%
|
Wlz (Long Medical Care Insurance)
|
EUR 34,300.00
|
9.65%
|
Premiums for the national insurances are due by the employer and are part of the wage tax rate.
Premiums for the employer insurances
|
|
|
|
Insurance
|
Ceiling
|
Percentage
|
Maximum
|
Zvw (Health Insurance)
|
EUR 55,927.00
|
6.95%
|
EUR 3,886.93
|
WW (Unemployment Insurance)
|
EUR 55,927.00
|
3.60%
|
EUR 2,013.37
|
WW sector Fund (variable addition to the Unemployment Insurance) *
|
EUR 55,927.00
|
0.77%
|
EUR 430.64
|
WAO/WIA (Disability Insurance)
|
EUR 55,927.00
|
6.96%
|
EUR 3,892.52
|
Whk (Average) **
|
EUR 55,927.00
|
1.25%
|
EUR 699.09
|
Premiums for the employee insurances are due by the employer.
* Please note that the actual WW (Unemployment Insurance) Sector Fund premium is determined by the sector qualification nwhich is determined by the Dutch tax authorities.
** Please note that the actual Whk premium is determined by the Dutch tax authorities.
Wage / income tax rates
Wage / income taxes (excluding premiums for the national insurances)
Bracket
|
From
|
To
|
Rate
|
Maximum
|
1
|
EUR -
|
EUR 20,384.00
|
9.00%
|
EUR 1,834.56
|
2
|
EUR 20,385.00
|
EUR 34,300.00
|
10.45%
|
EUR 1,454.12
|
3
|
EUR 34,301.00
|
EUR 68,507.00
|
38.10%
|
EUR 13,032.49
|
4
|
EUR 68,508.00
|
|
51.75%
|
|
Wage / income taxes (including premiums for the national insurances)
Bracket
|
From
|
To
|
Rate
|
Maximum
|
1
|
EUR -
|
EUR 20,384.00
|
36.65%
|
EUR 7,470.74
|
2
|
EUR 20,385.00
|
EUR 34,300.00
|
38.10%
|
EUR 5,301.62
|
3
|
EUR 34,301.00
|
EUR 68,507.00
|
38.10%
|
EUR 13,032.49
|
4
|
EUR 68,508.00
|
|
51.75%
|
|
Robin Schalekamp
robin.schalekamp@bdo.nl