Business
Netherlands — Business: Social Security
Dutch employers pay employee insurance premiums themselves in 2026, such as AWf 2.74% or 7.74% and Aof 6.27% or 7.63%, and cannot deduct them from wages.
VerifiedGovernment / official sourceBelastingdienst — Employed persons insurance contributions 2026Last reviewed: 2026-10-23
Why this matters
Relocating entrepreneurs should care about social-security regulations in the Netherlands to ensure compliance and provide adequate benefits to employees.
Key facts
- For 2026 the General Unemployment Fund (AWf) premium is 2.74% (low) and 7.74% (high), and the Aof premium is 6.27% (low) and 7.63% (high).
- The Wko surcharge is 0.50% and the Ufo premium 0.68%; the Whk rate varies by company.
- Employers may not deduct employee insurance premiums from wages, except up to 50% of the WGA part of Whk.
- The AOW contribution is 17.9% of income and Anw 0.1% for 2026; employee insurance rates are reset on 1 January and 1 July, so check current tables.
Steps
- Determine Social-Security Coverage Arrangements — Decide whether to opt into the general old-age pension scheme (AOW) or a private pension plan for self-employed individuals or employees.