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  • THE NETHERLANDS

    2019 personal income tax and social security rates in the Netherlands

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
[email protected]