Calculation healthcare contribution
In your annual statement, the calculation of your healthcare contribution is set out in the annex. You can find an example below. We will explain the different components separately. If there is a difference between the provisional annual statement and the final annual statement, we will indicate this.
Please note
The amounts and data used here are fictional. The nominal contribution, the country-of-residence factor and the percentages for the income-dependent Zvw and Wlz contributions are determined by the Minister of Health, Welfare and Sport each year.
| A | Nominal contribution EUR 100 x the amount of months (12) x the amount of people (1) | EUR | 1 200 | |
|---|---|---|---|---|
| B | Income-dependent Zvw contribution EUR 11 000 x 5,50% | EUR | 605 | + |
| C | Income-dependent Wlz contribution (minus D: the tax credits) EUR 11 000 x 9.00% - EUR 500 | EUR | 490 | + |
|
E |
Subtotal |
EUR |
2 295 |
|
| F | Country-of-residence factor: 0.2500 | |||
|
G |
Total healthcare contribution due 0.2500 x EUR 2 295 |
EUR |
573 |
A. Nominal contribution
You pay the nominal contribution (fixed amount) for yourself. Are any family members co-insured with you? Then you also pay the nominal contribution for your co-insured family members aged 18 or over. In this example, the number of months is 12 and the number of people is 1.
B. Income-dependent Zvw contribution
In this example, the worldwide income is EUR 11 000. The income-dependent contribution (a specific percentage of your income) is paid on your income, such as:
- old-age (AOW) pension;
- company pension;
- annuities; and
- life insurance
Do you receive WAO/WIA (occupational disability) or Anw (survivors’) benefit? If so, you do not pay a Zvw contribution to the CAK. This is because UWV or the SVB has already paid a Zvw employer’s levy for you. This is specified on your annual statement.
C. Income-dependent Wlz contribution
The income-dependent Wlz contribution is also a specific percentage of your income. The amount may be different in the provisional annual statement compared to the final annual statement.
Provisional annual statement: your deductions are not yet known.
Final annual statement: the Dutch Tax Administration has revealed what your deductions are. We have used these in the calculation.
D. Tax credits
In this example, we have applied a general tax credit of EUR 500. A tax credit is a discount on your healthcare contribution. Have you applied for more tax credits? If so, they will also appear on your annual statement. Find out more about the amount of tax credits per year at ‘What tax credits does the CAK apply?’
E. Subtotal
Subtotal = A + B + C
Is C – D less than 0? If so, the amount shown for C is EUR 0.
F. Country-of-residence factor
This is the correction factor for the country of residence. It is the ratio of the average healthcare costs in your country of residence to the average healthcare costs in the Netherlands. Find out more about the country-of-residence factor.
G. Total healthcare contribution due
The total you must pay = E x F.