‘ZVW’

Note:

The description below applies up to and including 2012.

As of 2013, the payroll configuration is changed due to the introduction of the'Uniformering Loonbegrip'. Please refer to the release notes for the CLA for more information.

As from 1 January 2006 there is only one statutory health insurance system. This system covers all residents of the Netherlands, and non-residents who owe Dutch wage tax as a result of work performed in the Netherlands.

Content

Description

The 'Zorgverzekeringswet' ('ZVW') is financed by central government grants, nominal premiums (to be paid directly by the insured to the insurance company), and contributions that are income-dependent. The (majority of the) insured have to pay an income-dependent share in addition to the nominal premium that they pay to the insurance company. The income-dependent share is levied by the tax authority. Where this is income from employment, the share needs to be deducted by the employer, who also has to pay this to the tax authority using the wage declaration. The employer is then obliged to reimburse the employee for the amount of the income-dependent share. The employer has to deduct and pay 'Loonheffing' on the mandatory employer share.

Procedure