Employer Social Security Contributions in Holland: 2026 Rates

By Thomas Keller · Updated July 2026 · 4 min read

What are employer social security contributions in the Netherlands for 2026

Employer social security contributions are taxes that Dutch employers must pay on top of gross wages. They fund unemployment benefits, disability insurance and child care. Unlike income tax, these costs are fully for the employer.

The three main contributions for 2026 are the AWF (general unemployment fund), the WIA (disability insurance) and the ZVW (health insurance contribution for employees over the state pension age). The combined rate for AWF and child care income-related contribution is about 7.35% on gross salary up to a maximum of €71,628 per year. The basic WIA rate is roughly 7.11% on gross salary up to €71,628.

How the AWF unemployment contribution works in practice

The AWF contribution consists of a basic rate and a differentiated rate depending on the type of employment contract. For permanent contracts the rate is lower, for temporary or flexible contracts it is higher. In 2026 the basic AWF rate is around 2.64% and the differentiated rate for flexible contracts is about 7.70%.

The total AWF contribution you pay is the sum of these two parts. The child care income-related contribution is a fixed percentage of 0.69% in 2026. These percentages apply only to the part of the salary below the maximum contribution wage of €71,628.

WIA disability insurance contribution explained for employers

The WIA contribution covers long-term disability insurance for employees. Every employer pays a basic percentage of roughly 7.11% in 2026. If your company is large enough, you can choose to be an own-risk bearer and pay claims directly.

The basic rate applies to all employers who do not opt out. The WIA contribution is calculated over the same maximum wage as the AWF contribution. Intercompany Solutions often assists foreign companies with understanding these mandatory costs and setting up their payroll registrations correctly at the Dutch Tax Office.

New compensation for the first year of sick leave in 2026

Since 2024, employers must continue paying 70% of salary during the first year of disability. In 2026 a new compensation scheme starts. Employers can apply for a compensation from the Employee Insurance Agency (UWV) for the costs of the first year of disability leave.

This is a direct reimbursement and not a reduction in your contribution rate. The exact details are still being finalized, but the goal is to reduce the financial risk for employers. If you hire staff in the Netherlands, you must budget for this cost.

Intercompany Solutions can explain how this affects your payroll planning but they do not give legal advice.

ZVW health insurance contribution for older employees

For employees who have reached the state pension age (currently 67 years and a few months) you no longer pay AWF and WIA contributions. Instead you pay a ZVW health insurance contribution. The rate for 2026 is 5.43% on gross salary up to €71,628.

This contribution is paid by the employer but is fully tax deductible for the company. Younger employees pay their own ZVW contribution through their income tax. The system is designed so that total employer costs are roughly similar regardless of the employee's age.

How to register as an employer with the Dutch Tax Office

To pay social security contributions correctly, you must register as a wage tax and social security payer with the Dutch Tax Office (Belastingdienst). You need a Dutch business registration at the Chamber of Commerce (KvK) and a valid business address. Many foreign entrepreneurs use a corporate service provider to handle this.

Intercompany Solutions offers a one-stop shop for Dutch BV formation including all tax registrations and assistance with opening a business bank account. They are not a law firm and not a bank. The bank decides independently on opening an account.

Comparing corporate service providers for payroll registration

Setting up a Dutch payroll structure is a logical step after forming your BV. Different providers exist for company formation and tax registration. The table below shows how Intercompany Solutions compares with two other well-known providers.

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