Social Security Premiums in NL
Dutch social security premiums for expats in 2026. Volksverzekeringen, werknemersverzekeringen, employee vs employer costs, and 30% ruling impact.
Social Security Overview
The Dutch social security system has two main layers:
- Volksverzekeringen (national insurance) — Covers every resident: AOW (state pension), Anw (survivors), and Wlz (long-term care). Premiums are included in your Bracket 1 income tax rate
- Werknemersverzekeringen (employee insurance) — Covers employees: WW (unemployment), WIA/WAO (disability), and ZW (sick leave). Premiums are paid by your employer
Additionally, every resident and employee pays the Zvw (healthcare contribution) — a percentage of income that funds the national healthcare system alongside your private health insurance premiums.
2026 Premium Breakdown
Here is the complete breakdown of social security premiums for 2026:
| Premium | Rate (2026) | Max Income Base | Max Annual Premium | Who Pays |
|---|---|---|---|---|
| AOW (state pension) | 17.90% | €38,883 | €6,960 | Employee (via tax) |
| Anw (survivors) | 0.10% | €38,883 | €39 | Employee (via tax) |
| Wlz (long-term care) | 9.65% | €38,883 | €3,752 | Employee (via tax) |
| WW (unemployment) — low | 2.64% | €66,956 | €1,768 | Employer |
| WW (unemployment) — high | 7.64% | €66,956 | €5,115 | Employer (flex contracts) |
| WAO/WIA (disability) | ~7.11% | €66,956 | ~€4,760 | Employer |
| Zvw (healthcare) | 6.57% | €71,628 | €4,704 | Employer (income-dependent) |
Employee vs Employer Contributions
Understanding who pays what helps you negotiate your total compensation package:
| Category | Employee Pays | Employer Pays | Visible on Payslip? |
|---|---|---|---|
| Volksverzekeringen (AOW/Anw/Wlz) | 27.65% (in tax) | — | ✅ Yes (as part of loonheffing) |
| WW (unemployment) | — | 2.64–7.64% | ❌ No (employer cost) |
| WAO/WIA (disability) | — | ~7.11% | ❌ No (employer cost) |
| Zvw (healthcare) | — | 6.57% | ✅ Yes (bijdrage Zvw line) |
| Pension | ~1/3 of premium | ~2/3 of premium | ✅ Yes (pensioenpremie) |
Your employer's total cost of hiring you is roughly 120–130% of your gross salary when including all employer-side premiums and pension contributions.
Historical Rates (2020–2026)
Volksverzekeringen premium rates have been relatively stable. The income tax component within Bracket 1 has gradually decreased. For the complete breakdown, see our Dutch Tax Rates History.
| Year | AOW | Anw | Wlz | Total Premiums | Income Tax (B1) | Combined B1 |
|---|---|---|---|---|---|---|
| 2020 | 17.90% | 0.10% | 9.65% | 27.65% | 9.70% | 37.35% |
| 2021 | 17.90% | 0.10% | 9.65% | 27.65% | 9.45% | 37.10% |
| 2022 | 17.90% | 0.10% | 9.65% | 27.65% | 9.42% | 37.07% |
| 2023 | 17.90% | 0.10% | 9.65% | 27.65% | 9.28% | 36.93% |
| 2024 | 17.90% | 0.10% | 9.65% | 27.65% | 9.32% | 36.97% |
| 2025 | 17.90% | 0.10% | 9.65% | 27.65% | 8.17% | 35.82% |
| 2026 | 17.90% | 0.10% | 9.65% | 27.65% | 8.10% | 35.75% |
30% Ruling & Social Security
The 30% ruling affects social security in these ways:
- Volksverzekeringen: Calculated on taxable income after the 30% deduction — you pay less AOW/Anw/Wlz premiums
- AOW build-up: You still accrue 2% AOW per year — the lower premium does not affect your future pension entitlement
- Zvw: The employer healthcare contribution is also based on lower taxable income
Leaving the Netherlands
When you leave the Netherlands:
- AOW rights are preserved — Your accrued percentage is frozen and paid at Dutch retirement age
- Wlz coverage ends — You must arrange long-term care insurance in your new country
- WW rights: Generally transferable within the EU/EEA for 3–6 months under EC Regulation 883/2004
- Voluntary AOW insurance: You can voluntarily continue AOW insurance for up to 10 years after leaving, for approximately €4,000–€6,000 per year
Frequently Asked Questions
Do I pay social security on my entire salary?
Volksverzekeringen (AOW, Anw, Wlz) are only charged on income up to the Bracket 1 limit of €38,883 (2026). Income above this amount is not subject to these premiums — only income tax applies at the Bracket 2 and 3 rates.
Can I opt out of Dutch social security?
Generally no. If you are employed in the Netherlands, you are subject to Dutch social security. Exceptions: posted workers from EU/EEA countries with an A1 certificate, and workers from countries with bilateral social security treaties (e.g., USA, Japan, South Korea).
Do I build AOW pension as an expat?
Yes. For every year you are insured (living or working) in the Netherlands, you build 2% of the full AOW. After 50 years, you receive the full amount. After 5 years as an expat, you would have earned 10% of the full AOW — currently approximately €140/month at retirement.
What happens to my social security when I leave?
You stop building Dutch AOW and lose Wlz coverage. Your existing AOW rights are preserved and paid to you at Dutch retirement age, regardless of where you live. You can also request a voluntary continuation of AOW insurance for up to 10 years.