New calculation method as of January 1 2023
As of 1 January 2023, the calculation method for the country-of-residence factor that we apply to the healthcare contribution will change.
New calculation method
The Dutch Ministry of Health, Welfare and Sport sets the country-of-residence factors again each year. As of January 1 2023, the Ministry uses a new calculation method with figures from A System of Health Accounts (pdf, 1.2 MB). These health care figures are more up-to-date, transparent and usable for the long term.
For most countries, not much has changed. For some countries such as Lithuania, Norway and Iceland, the country of residence factor is falling considerably. Some due to the mitigating measures. But for a number of countries such as Belgium, Cyprus, Denmark, Germany, Finland, Croatia, Liechtenstein, Luxembourg, Austria, the United Kingdom, Sweden and Switzerland, this represents a significant increase in the country of residence factor.
Mitigating measures
In order to mitigate the effects of the introduction of the new calculation method, the Ministry adopted two measures for 2023.
- A three-year average: the country-of-residence factor for 2023 is an average of the factors in 2021, 2022 and 2023.
- A maximum of 1: several countries end up with a country-of-residence factor above 1, which are all rounded down.
More information
- More information about the adaptation of the Dutch Healthcare Act (Zvw) and an explanation of the new calculation method is published in the Staatscourant van 4 november 2022 (pdf, 607 kB) (Dutch only). Please note: the country of residence factors for Malta, Morocco, Montenegro and North Macedonia mentioned in the Staatscourant have been adjusted later. See our updated tables.