FAQ's

What does an annual statement look like?

Do you want to know what an annual statement looks like? Then take a look at the examples below. You will also find explanations of the terms.

Please note: the amounts in the following annual accounts are fictional. You cannot derive any rights from them.

Example of a final annual statement when you have to make an additional payment (pdf, 82 kB)

Example of a final annual statement if you are due a refund (pdf, 82 kB)

Which tax credits does the CAK apply?

Check out our page on tax credits. There, you will find detailed information and sample calculations.

Why do I have to make an additional payment?

Does your annual statement say that you have paid too little healthcare contribution? There may be various reasons behind this. The most common reasons are listed below.

Your pension fund transferred the Zvw (Health Insurance Act) contribution to the Tax Administration

It is possible that your pension fund paid the Zvw contribution to the Dutch Tax Administration. This is a requirement if you live in the Netherlands. If you live abroad, you have to pay the healthcare contribution to the CAK. This means that your pension fund should also have paid the money to us, instead of to the Dutch Tax Administration. You will be able to see this on your payslips.

If your pension fund did in fact pay the income-dependent Zvw contribution to the Dutch Tax Administration, you can claim that money back. You must do this by letter or using a Tax Administration form. The form you need is called ‘Verzoek teruggaaf inkomensafhankelijke bijdrage Zorgverzekeringswet buitenland’ (Request for refund of income-dependent Zvw contribution for foreign residents, Dutch only).

Send your letter or form to:

Belastingdienst/Kantoor Arnhem
Afdeling TBZ
Postbus 9006
6800 DH ARNHEM

Two pension funds applied the same tax credit

Each tax credit can only be applied once. Therefore, two pension funds may not apply the same tax credit. In such a case, you will have incorrectly received a tax credit twice. We will have discovered this when drawing up our annual statement. We will then correct it in our annual statement. In this case, you will probably have to make an additional payment.

You will be able to see in the annual statements from your pension funds which tax credits they have applied. Can you see that two pension funds are applying the same tax credits? If so, ask one of them to stop doing so. Then you will avoid having to make additional payments retroactively.

We do not always know how much pension you have received

It is possible that you receive a payment from various pension funds. We may not be aware of all of those. In that case, we cannot have the healthcare contribution deducted from your entire income. This means that you still have to pay for the missing part. We will include this in the annual statement.

In the annex to the annual statement from the CAK, you can see the income from which we have had the healthcare contribution deducted. Are not all of your pensions (or benefits) included? If that is the case, please let us know. In future, we may then be able to have the healthcare contribution deducted from that portion of your income too. This saves you the hassle at the end of the year. You are then likely to have to make less of an additional payment – or maybe even no payment at all.

Your pension fund has not deducted a healthcare contribution

In some cases, pension funds do not deduct a healthcare contribution. On your payslip, you can see whether the healthcare contribution has been deducted by your pension fund. Has your pension fund not done so? In that case, you will have to make an additional payment.

You have received a supplementary payment

In a particular year, you may receive a supplementary pension payment relating to a previous year. In the year in which you receive that payment, your income is higher, and so too, therefore, is your healthcare contribution. However, your pension fund did not deduct that contribution from the supplementary payment. Your annual statement for that year will therefore be higher.

Example
Your pension or benefit for 2015 is EUR 19 000.
In 2015, you receive a supplementary payment of EUR 1 000 relating to 2011.
Your total income in 2015 is EUR 20 000.
You pay a healthcare contribution in relation to EUR 20 000.

You have other income

Perhaps you have income from which we are unable to deduct a healthcare contribution in advance. This is the case, for example, of a lump-sum payment. Or for income from a country other than the Netherlands. You need to bear in mind that you also have to pay a healthcare contribution on that income. It is then paid retroactively. We will include it in your annual statement.

My situation is not covered. What should I do?

Please contact us on +31 887115551.

How much time do I have to pay?

This depends on whether you have received a provisional or final annual statement.

Provisional annual statement

You can pay the bill to us in one lump sum or in instalments. You are not obliged to pay the provisional annual statement directly, because you will still receive a final annual statement. Please note that when you receive the final annual statement, you will have to pay the amount in one lump sum within 6 weeks.

Final annual statement

You must always settle this bill within 6 weeks. The deadline starts from the date indicated on your final annual statement. Are you unable to pay the full amount in one go? Then you can ask us about a payment arrangement. You must do so within 6 weeks.

I have lodged an objection. Does this mean that I don’t have to pay?

Even if you have raised an objection about an annual statement, you are required by law to pay the bill within 6 weeks. You are not allowed to withhold payment and wait for the outcome of your objection.

I am due a refund. When will it be in my account?

We will transfer the amount to you as soon as possible. In any case, we will do so within 6 weeks. We can only do that if we have your bank account number.

Have you not yet given us your bank account number? Then complete the form ‘Notification of bank details of treaty-entitled persons' (12.5.2021, PDF, 30 kB) (pdf, 499 kB), sign it and return it to us. As soon as we have processed your details, we will transfer the amount to you.

Will I receive interest on any refund due?

Have you paid too much in a year and are you due money back from us? In that case, you will receive interest on this amount. The amount of this interest is set by law and is stated on your annual statement. The interest starts from the end of the healthcare year until the moment of refund.

Example: You receive a refund for the 2021 healthcare year on 15 March 2022. We then calculate the interest over the period from 1 January to 15 March 2022.

Can I enter into a payment arrangement?

Yes, you can. Find out more about this on the page about our payment arrangement.

Can I apply for a healthcare benefit?

Yes, you can. Contact the Dutch Tax Administration if you want to apply for a healthcare benefit. Whether you receive a healthcare benefit depends on your and your partner’s income and the country-of-residence factor. If you live in a country with a low country-of-residence factor, you will probably not be entitled to a healthcare benefit.

See the Dutch Tax Administration website for the conditions and more information.

Does the CAK cooperate with debt counselling?

Do you have debts with the CAK, and do you receive assistance with debt repayment in the country where you live? And is this through a statutory debt-restructuring scheme in your country of residence? If so, ask the debt counsellor to contact us. We will then look at your situation together.

Do you have debts with us and have you since returned to live in the Netherlands? And is your debt counsellor a member of the Nederlandse Vereniging voor Volkskrediet – NVVK (Dutch Public Credit Association)? If so, please contact us. We will then look at your situation together.

In the case of a debt-restructuring scheme, the debt counsellor will propose paying part of the debt in return for cancelling the remainder of it.

How does the CAK obtain my income data?

We check in a central UWV (Employee Insurance Agency) database whether and from whom you receive a Dutch income. This is how we know who to ask to deduct the healthcare contribution.

In addition, we receive your income data from the Dutch Tax Administration. This relates to your Dutch income and, if applicable, your foreign income.

Why do I pay a Wlz contribution?

Because the Netherlands is responsible for your healthcare costs, you still contribute to the Dutch healthcare system. In the Netherlands, healthcare is regulated through the Zorgverzekeringswet – Zvw (Health Insurance Act) and the Wet langdurige zorg – Wlz (Long-Term Care Act). Your healthcare contribution therefore consists of a Zvw part and a Wlz part.

In your country of residence, the Wlz does not exist. This does not mean that you are not entitled to long-term care there. This is often part of the basic healthcare package in the country where you live. You can request this from the health insurer in your country of residence.

In the Netherlands, you are entitled to temporary long-term care during a temporary stay. And if you migrate back to the Netherlands, you can make use of the Wlz again. For more information, see ‘Healthcare in the Netherlands’.

My income (including worldwide income) is incorrect. What should I do?

We receive your income data (including for your worldwide income) from the Dutch Tax Administration. Is this amount incorrect? Then you can lodge an objection with the Dutch Tax Administration.

Is the income we calculate for the income-related Zvw contribution incorrect? Then please contact us.

Why is there a difference between the Zvw contribution to the CAK and my pension fund?

It is possible that too much Zvw contribution has been paid to the Dutch Tax Administration.

• Please therefore always contact the Dutch Tax Administration as a first port of call.
• Claim back the difference using the form ‘Verzoek teruggaaf bijdrage Zvw’ (Request for a refund of the Zvw contribution, Dutch only).

Does the Tax Administration have no solution? Then contact us.

• Send us the annual statement showing the difference.
• We will start an investigation to see whether you can get your money back.

Is there a limitation period for sending annual statements?

There is no limitation period for settling healthcare contributions. It is possible that you paid a healthcare contribution in previous years, but did not receive an annual statement for those years. In these cases, it is often because we are still waiting for data from the Tax Administration.

You should therefore expect to receive an annual statement for any previous years from us as well. If you have overpaid, we will refund the amount you are owed. If you have underpaid, you will need to make an additional payment. However, in most cases, you can enter into a payment arrangement.