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Country-of-residence factors Zvw Wlz contributions


On this page you will find an overview of the country of residence factors, nominal contributions Zvw and the income-dependent Wlz contributions for different years.

Contributions Zvw, Wlz and country-of-residence factors 2024

Nominal Zvw contribution

  • per month: EUR 146,00

Income-dependent Zvw contribution

  • employer’s contribution for WIA-, WAO-, WAZ-benefit or surviving dependant’s pension: 6,57%;
  • deduction from AOW pension and other income: 5,32%;
  • maximum assessable income: EUR 71.628 .

Income-dependent Wlz contribution

  • deduction from income in the first and second tax bracket: 9,65% (also if there is no liability for tax in the Netherlands);
  • born in 1945 or earlier: maximum assessable income EUR 40.021;
  • born in 1946 or later: maximum assessable income EUR 38.098.
Country-of-residence factors & Zvw contribution
Country Country-of-residence factor Monthly contribution (€)
Belgium 0,7663 111,88
Bosnia and Herzegovina 0,0795 11,61
Bulgaria 0,1067 15,58
Cyprus 0,3193 46,62
Denmark 1,000 146,00
Germany 0,9485 138,48
Estonia 0,2780 40,59
Finland 0,7342 107,19
France 0,8365 122,13
Greece 0,2146 31,33
Hungary 0,1667 24,34
Ireland 0,9386 137,04
Iceland 1,000 146,00
Italy 0,4825 70,45
Cape Verde 0,0250 3,65
Croatia 0,3783 55,23
Latvia 0,1734 25,32
Liechtenstein 1,000 146,00
Lithuania 0,2422 35,36
Luxemburg 0,7980 116,51
North Macedonia 0,0580 8,47
Malta 0,4034 58,90
Morocco 0,0219 3,20
Montenegro 0,0980 14,31
Norway 1,000 146,00
Austria 0,8145 118,92
Poland 0,1613 23,55
Portugal 0,2955 43,14
Romania 0,1263 18,44
Serbia 0,0919 13,42
Slovenia 0,3619 52,84
Slovakia 0,2452 35,80
Spain 0,4268 62,31
Czech Republic 0,3649 53,28
Tunisia 0,0289 4,22
Turkey 0,0633 9,24
United Kingdom 0,7692 112,30
Sweden 0,9596 140,10
Switzerland 1,000 146,00

Contributions Zvw, Wlz and country-of-residence factors 2023

Nominal Zvw contribution

  • per month: EUR 138.08

Income-dependent Zvw contribution

  • employer’s contribution for WIA-, WAO-, WAZ-benefit or surviving dependant’s pension: 6.68%;
  • deduction from AOW pension and other income: 5.43%;
  • maximum assessable income: EUR 66 956.

Income-dependent Wlz contribution

  • deduction from income in the first and second tax bracket: 9.65% (also if there is no liability for tax in the Netherlands);
  • born in 1945 or earlier: maximum assessable income EUR 38 703;
  • born in 1946 or later: maximum assessable income EUR 37 149.
Country-of-residence factors & Zvw contribution
Country Country-of-residence factor Monthly contribution (€)
Belgium 0.7484 103.34
Bosnia and Herzegovina 0.0741 10.23
Bulgaria 0.0937 12.94
Cyprus 0.2155 29.76
Denmark 1.0000 138.08
Germany 0.8814 121.70
Estonia 0.2647 36.55
Finland 0.7069 97.61
France 0.8614 118.94
Greece 0.2269 31.33
Hungary 0.1564 21.60
Ireland 0.9267 127.96
Iceland 1.0000 138.08
Italy 0.5086 70.23
Cape Verde 0.0210 2.90
Croatia 0.2840 39.21
Latvia 0.1334 18.42
Liechtenstein 1.0000 138.08
Lithuania 0.2539 35.06
Luxemburg 0.7671 105.92
North Macedonia 0.0584 8.06
Malta 0.3957 54.64
Morocco 0.0226 3.12
Montenegro 0.0887 12.25
Norway 1.0000 138.08
Austria 0.7243 100.01
Poland 0.1643 22.69
Portugal 0.2790 38.52
Romania 0.1085 14.98
Serbia 0.0795 10.98
Slovenia 0.3510 48.47
Slovakia 0.2393 33.04
Spain 0.4051 55.94
Czech Republic 0.3003 41.47
Tunisia 0.0281 3.88
Turkey 0.0708 9.78
United Kingdom 0.7043 97.25
Sweden 0.8700 120.13
Switzerland 0.9711 134.09

Contributions Zvw, Wlz and country-of-residence factors 2022

Nominal Zvw contribution

  • per month: EUR 126.83

Income-dependent Zvw contribution

  • employer’s contribution for WIA-, WAO-, WAZ-benefit or surviving dependant’s pension: 6.75%;
  • deduction from AOW pension and other income: 5.50%;
  • maximum assessable income: EUR 59 706.

Income-dependent Wlz contribution

  • deduction from income in the first and second tax bracket: 9.65% (also if there is no liability for tax in the Netherlands);
  • born in 1945 or earlier: maximum assessable income EUR 36 409;
  • born in 1946 or later: maximum assessable income EUR 35 472.
Country-of-residence factors & Zvw contribution
Country

Country-of-residence factor

Monthly contribution (€)
Belgium 0.7369 93.46
Bosnia and Herzegovina 0.0715 9.07
Bulgaria 0.0893 11.33
Cyprus 0.1504 19.08
Denmark 0.9836 124.75
Germany 0.8138 103.21
Estonia 0.2684 34.04
Finland 0.6716 85.18
France 0.8816 111.81
Greece 0.2271 28.80
Hungary 0.1521 19.29
Ireland 0.9185 116.49
Iceland 1.3388 169.80
Italy 0.5233 66.37
Cape Verde 0.0177 2.24
Croatia 0.1945 24.67
Latvia 0.1231 15.61
Liechtenstein 0.9172 116.33
Lithuania 0.2830 35.89
Luxemburg 0.7491 95.01
North Macedonia 0.0567 7.19
Malta 0.3956 50.17
Morocco 0.0253 3.21
Montenegro 0.0821 10.41
Norway 1.3213 167.58
Austria 0.6732 85.38
Poland 0.1829 23.20
Portugal 0.2727 34.59
Romania 0.1113 14.12
Serbia 0.0810 10.27
Slovenia 0.3645 46.23
Slovakia 0.2471 31.34
Spain 0.4019 50.97
Czech Republic 0.2917 37.00
Tunisia 0.0258 3.27
Turkey 0.0643 8.16
United Kingdom 0.6308 80.00
Sweden 0.7751 98.31
Switzerland 0.7145 90.62

Contributions Zvw, Wlz and country-of-residence factors 2021

Nominal Zvw contribution

  • per month: EUR 123.17

Income-dependent Zvw contribution

  • employer’s contribution for WIA-, WAO-, WAZ-benefit or surviving dependant’s pension: 7.00%;
  • deduction from AOW and other income: 5.75%;
  • maximum assessable income: EUR 58 311.

Income-dependent Wlz contribution

  • deduction from income in the first and second tax bracket: 9.65% (also if there is no liability for tax in the Netherlands);
  • born in 1945 or earlier: maximum assessable income EUR 35 941;
  • born in 1946 or later: maximum assessable income EUR 35 129.
Country-of-residence factors & Zvw contribution
Country Country-of-residence factor Monthly contribution (EUR)
Belgium 0.7347 90.49
Bosnia and Herzegovina 0.0681 8.39
Bulgaria 0.0823 10.14
Cyprus 0.1434 17.66
Denmark 0.9982 122.95
Germany 0.8134 100.19
Estonia 0.2480 30.55
Finland 0.7023 86.50
France 0.8918 109.84
Greece 0.2446 30.13
Hungary 0.1493 18.39
Ireland 0.8981 110.62
Iceland 1.3453 165.70
Italy 0.5322 65.55
Cape Verde 0.0167 2.06
Croatia 0.1871 23.05
Latvia 0.1083 13.34
Liechtenstein 0.9923 122.22
Lithuania 0.2631 32.41
Luxembourg 0.7384 90.95
North Macedonia 0.0599 7.38
Malta 0.3987 49.11
Morocco 0.0222 2.73
Montenegro 0.0821 10.11
Norway 1.3064 160.91
Austria 0.6408 78.93
Poland 0.1601 19.72
Portugal 0.2600 32.02
Romania 0.0824 10.15
Serbia 0.0682 8.40
Slovenia 0.3344 41.19
Slovakia 0.2445 30.12
Spain 0.3855 47.48
Czech Republic 0.2341 28.83
Tunisia 0.0280 3.45
Turkey 0.0851 10.48
United Kingdom 0.6593 81.21
Sweden 0.7906 97.38
Switzerland 0.7536 92.82

Contributions Zvw, Wlz and country-of-residence factors 2020

Nominal Zvw contribution

  • per month: EUR 117.92

Income-dependent Zvw contribution

  • employer’s contribution for WIA-, WAO-, WAZ-benefit or surviving dependant’s pension: 6.70%;
  • deduction from AOW pension and other income: 5.45%;
  • maximum assessable income: EUR 57 232.

Income-dependent Wlz contribution

  • deduction from income in the first and second tax bracket: 9.65% (also if there is no liability for tax in the Netherlands);
  • born in 1945 or earlier: maximum assessable income EUR 35 375;
  • born in 1946 or later: maximum assessable income EUR 34 712.
Country-of-residence factors & Zvw contribution
Country Country-of-residence factor Monthly contribution (EUR)
Belgium 0.7303 86.12
Bosnia and Herzegovina 0.0695 8.20
Bulgaria 0.0780 9.20
Cyprus 0.1410 16.63
Denmark 1.0095 119.04
Germany 0.8041 94.82
Estonia 0.2408 28.40
Finland 0.7340 86.55
France 0.9066 106.91
Greece 0.2589 30.53
Hungaria 0.1445 17.04
Ireland 0.8972 105.80
Iceland 1.1637 137.22
Italy 0.5504 64.90
Cape Verde 0.0176 2.08
Croatia 0.1836 21.65
Latvia 0.1020 12.03
Liechtenstein 1.0584 124.81
Lithuania 0.2553 30.10
Luxembourg 0.7107 83.81
North Macedonia 0.0598 7.05
Malta 0.3783 44.61
Morocco 0.0229 2.70
Montenegro 0.0821 9.68
Norway 1.3678 161.29
Austria 0.6730 79.36
Poland 0.1709 20.15
Portugal 0.2736 32.26
Romania 0.0877 10.34
Serbia 0.0718 8.47
Slovenia 0.3520 41.51
Slovakia 0.2584 30.47
Spain 0.4065 47.93
Czech Republic 0.2464 29.06
Tunisia 0.0289 3.41
Turkey 0.0902 10.64
United Kingdom 0.7004 82.59
Sweden 0.8339 98.33
Switzerland 0.7933 93.55

Contributions Zvw, Wlz and country-of-residence factors 2019

Nominal Zvw contribution

  • per month: EUR 115.42

Income-dependent Zvw contribution

  • employer’s contribution for WIA-, WAO-, WAZ-benefit or surviving dependant’s pension: 6.95%;
  • deduction from AOW and other income: 5.70%;
  • maximum assessable income: EUR 55 927.

Income-dependent Wlz contribution

  • deduction from income in the first and second tax bracket: 9.65% (also if there is no liability for tax in the Netherlands);
  • born in 1945 or earlier: maximum assessable income EUR 34 817;
  • born in 1946 or later: maximum assessable income EUR 34 300.
Country-of-residence factors & Zvw contribution
Country Country-of-residence factor Monthly contribution (EUR)
Belgium 0.7392 85.32
Bosnia and Herzegovina 0.0672 7.76
Bulgaria 0.0735 8.48
Cyprus 0.1363 15.73
Denmark 0.9951 114.85
Germany * 0.8701 100.43
Estonia 0.2262 26.11
Finland 0.7161 82.65
France 0.8316 95.98
Greece 0.2490 28.74
Hungaria 0.1381 15.94
Ireland 0.8667 100.03
Iceland 0.9802 113.13
Italy 0.5470 63.13
Cape Verde 0.0177 2.04
Croatia 0.1674 19.32
Latvia 0.0672 7.76
Liechtenstein 0.9720 112.19
Lithunia 0.2399 27.69
Luxembourg 0.7358 84.93
Macedonia 0.0565 6.52
Malta 0.3574 41.25
Morocco 0.0193 2.23
Montenegro 0.0821 9.48
Norway 1.3729 158.46
Austria 0.6632 76.55
Poland 0.1691 19.52
Portugal 0.2616 30.19
Romania 0.0814 9.40
Serbia 0.0714 8.24
Slovenia 0.3377 38.98
Slovakia 0.2405 27.76
Spain 0.4001 46.18
Czech Republic 0.2412 27.84
Tunisia 0.0292 3.37
Turkey 0.0874 10.09
United Kingdom 0.7741 89.35
Sweden 0.8213 94.79
Switzerland 0.8000 92.34

* The country-of-residence factor for Germany for 2017, 2018 and 2019 was adjusted downwards with effect from 25 October 2019. For 2019 it was adjusted to 0.7827 and the monthly contribution is EUR 90.34.


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