Annual statement pensioners
Every month we have a healthcare contribution deducted to your pension(s) or benefit. Each year you will receive an annual account for the previous year before 30 September. In this you'll read whether you have paid too much, too little or exactly enough.
When do I receive an annual statement?
You will receive an annual statement before 30 September of the following year. This is usually a provisional annual statement. Sometimes you will receive a final annual statement. This is because we already received you world income details from the Tax Department.
What is the difference between a provisional and final annual statement?
Provisional annual statement
We have not yet received any information from the Tax Administration about your worldwide income (Belastingdienst.nl). We only use your Dutch income. We do not yet take into account deductions and do not yet apply all tax credits. You will receive a final annual statement as soon as the Tax Administration has established your world income. This could take some time.
Final annual statement
We have received your worldwide income from the Tax Administration.
Worldwide income
Your worldwide income is your Dutch income and your foreign income together. With your worldwide income, the Tax Administration also takes into account your deductions.
Do you not agree with your worldwide income? In that case you can lodge an objection with the Tax Administration (Belastingdienst.nl).
Tip
Make sure you return your NiNbi form (declaration worldwide income - only in Dutch) to the Tax Administration on time. Without your world income, we cannot send you a final annual statement.
Explanation of the calculation
Your annual statement contains the calculation of the healthcare contribution in Annex A. See the example below. We'll explain the parts separately. If there is any difference between the provisional and the final annual statement, we'll indicate that.
Please note
We have made up the amounts and data used here. The nominal contribution, the country of residence factor and the percentages for the income-dependent Zvw and Wlz contributions are re-determined each year.
| A | Nominal contribution EUR 100 x number of months (12) x number of persons (1) | € | 1 200 | |
|---|---|---|---|---|
| B | Income-dependent Zvw contribution EUR 11 000 x 5.50% | € | 605 | + |
| C | Income-dependent Wlz contribution (minus D: the tax credits) EUR 11 000 x 9.00% - EUR 500 | € | 490 | + |
|
E |
Subtotal |
€ |
2 295 |
|
| F | Country of residence factor: 0.2500 | |||
|
G |
Total healthcare contribution due 0.2500 x EUR 2 295 |
€ |
573.75 |
A. Nominal contribution
You pay the nominal contribution (fixed amount) for yourself. Do you have co-insured family members? Then you also pay the nominal contribution for your co-insured family members of 18 years or older. In this example, the number of months is 12 and the number of persons 1.
B. Income-dependent Zvw contribution
In this example, the worldwide income is EUR 11 000. The income-dependent contribution (a certain percentage of your income) will be paid on your income, such as:
- AOW pension (Old-Age Pension)
- Occupational pension
- Annuities
- Life insurance
Do you receive a a benefit according to the WAO/WIA or Anw? If so, you do not pay a Zvw contribution to the CAK. This because UWV or SVB has already paid a employer's Zvw contribution on your behalf. This is stated on the annual statement of the UWV or SVB.
C. Income-dependent Wlz contribution
The income-dependent Wlz contribution is also a certain percent of your income. The amount may be different in the provisional annual statement and in the final annual statement.
- Provisional annual statement: Your deductions are not yet known.
- Final annual statement: The Tax Administration has informed us about your deductions. We used these in the calculation.
D. Tax credits
In this example we apply a general tax credit of € 500,00. A tax credit is a discount on your healthcare contribution. Have you applied for more tax credits? Then you'll also find them on your annual statement. Further on on this page you will find information on which tax credits we apply. Read more at Which tax credits does the CAK apply?
E. Subtotal
Subtotal = A + B + C
Is C - D fewer than 0? If so, you'll find the amount of € 0 behind C.
F. Country of residence factor
This is the correction factor for the country of residence. This is the ratio between the average healthcare costs in your country of residence and the average healthcare costs in the Netherlands. Read more on the country of residence factor
G. Total healthcare contribution due
The total amount you have to pay = E x F.
How does the CAK obtain details about my income?
We ask the Employee Insurance Agency (UWV) whether you are receiving an income from a Dutch employer or organisation. UWV keeps a central record of everyone with an income. An income can take the form of a salary, pension or benefit.
Once we know who you are receiving an income from, we will ask your pension fund (or benefits agency) to deduct the contribution from your income. Your pension fund (or benefits agency) will then transfer your healthcare contribution to us.
My worldwide income is not correct. What should I do?
Do you not agree with amount of your worldwide income in the calculation? In that case you can lodge an objection with the Tax Administration (Belastingdienst.nl). This because the Tax Administration determines this income.
Which tax credits does the CAK apply?
Would you like to know which tax credits you are entitled to and how we apply them? Or do you disagree with the tax credits applied? Then look further at Which tax credits does the CAK apply?
In the annual statement of my pension fund the deducted contributions Zvw are different from the ones on the annual statement of the CAK
Possibly there is too much Zvw paid to the Tax Department. Please contact the Tax Department (Belastingdienst.nl) first. Sometimes the Tax Depertment has already refunded the difference to you. Or you can ask for the difference with the form Verzoek teruggaaf bijdrage Zvw (Belastingdienst.nl - only in Dutch). Is the difference in Zvw deductions not known to the Tax Administration? Please contact us and send us the annual statement of your pension fund or benefit institution. We‘ll investigate if you’re getting money back.
Why do I pay Wlz premium when in my country of residence the Wlz does not exist?
Wlz stands for the Wet langdurige zorg (Long-term Care Act). The statutory healthcare package in the Netherlands consists of healthcare facilities according to the Wlz and Zvw (Zorgverzekeringswet). In other countries, the statutory healthcare package is regulated in accordance with other laws. Because the Netherlands pays the costs of your medical care in your country of residence, you still contribute to the Dutch healthcare system. You do this in the form of a healthcare contribution. And this is why it’s made up of a Wlz and a Zvw part.
The Long-Term Care Act does not exist in your country of residence. That does not mean that you are not entitled to long-term care there. Often this is simply included in the statutory healthcare package of your country of residence (country of residence package).
If you are temporarily staying in the Netherlands (for example on vacation), you are also entitled to the Dutch statutory healthcare package.
How much time do I have to make the payment?
Provisional annual statement
You can decide for yourself what you pay and when. You can pay the amount at once or every month a part. Please mention the decision number of your provisional annual statement to all your payments. After the end of the year you will receive a final annual statement. In this you'll read what you have already paid, what remains and whether you get money back. Please note that you will have to pay this final statement all at once and also within 6 weeks.
Final annual statement
You must always pay your annual statement within 6 weeks. This period applies from the date on your annual statement. Are you unable to pay the amount all at once? Then you can apply for a payment arrangement.
Is there a limitation period for sending annual statements?
There is no limitation period for the settlement of healthcare contributions. It may happen that you were already treaty-entitled in previous years, but you have not received an annual statement for those years.
You must therefore bear in mind that we'll send you the annual statements for previous years. If you‘ve paid too much, we'll refund that amount to you. If you have paid too little, you will still have to pay that amount. But usually you can apply for a payment arrangement.
What happens if I do not pay on time?
You must always pay your final annual statement within 6 weeks. It is possible to enter into a payment arrangement with us. In that case different payment periods apply. If you do not have a payment arrangement and do not pay within 6 weeks, we will send you a reminder. You will then have a further 2 weeks to make the payment. If you still do not pay, we will send a payment demand. That is the last opportunity to settle the annual statement. You have 2 weeks to do this.
If you have still not paid after receiving the reminder and the demand, we will engage a bailiff. The amount you have to pay is then increased, as you also have to pay the bailiff’s collection costs.
I am genuinely unable to pay
In some cases the bailiff informs us that at the present time you are genuinely unable to pay. We will then suspend the collection process temporarily. The bailiff will check once a year to see whether you are able to pay at a later point in time. If you can, the collection process will be restarted.
I am receiving help with debt problems. What does that mean for my contribution?
If you work in the Netherlands, you can receive help in the Netherlands with the settlement of your debts. This is referred to as the Amicable Debt Management Scheme for Natural Persons (Minnelijke Schuldsanering Natuurlijke Personen, MSNP). If the debt counsellor is affiliated to the Dutch Association of Municipal Money-Lending and Debt Counselling Institutions (NVVK), we will cancel a portion of your outstanding debt. This will be the amount remaining after we have received money via the debt assistance organisation.
Are you receiving assistance with the settlement of your debts in your country of residence? If so, we will assess your situation separately. This is because participation in a statutory debt management scheme is different in every treaty country.
I cannot make the payment all at once. Can I pay in instalments?
Yes, this is possible. You can enter into a payment arrangement with us.
- An amount between EUR 100 to EUR 600 you can pay in 2 to a maximum of 12 months. The minimum instalment is EUR 50.
- An amount between EUR 600 to EUR 2400 you can pay in up to 12 months.
- Do you have to pat more than EUR2400? In that case we make an agreement that you do this in a maximum of 24 months.
In some cases, we can make an agreement that better suits your situation.
Do you have a SEPA bank account? If so, it is best to set up a direct debit. In that case you can be sure that your instalment will be paid on time. Make sure you have a sufficient balance to cover the transfer
Do you want to enter into a payment arrangement so that you can pay the amount in instalments? Please contact us on phone number: +31 88 711 5551.
I still have to pay extra healthcare contributions. How is this possible?
Does your annual statement state that you have not paid enough healthcare contribution? This can have several causes. The most common reasons can be found below.
Your pension fund has transferred the Zvw-contribution to the Tax Department
Your pension fund may have paid the contribution to the Zorgverzekeringswet (Zvw) to the Dutch Tax Administration. They have to do so if you live in the Netherlands. If you live abroad, you pay a healthcare contribution (including a Zvw part) to the CAK. Therefore your pension fund should not have paid Zvw part to the Tax Administration. You can check this on your pay slips.
If your pension fund has indeed paid an ‘income-dependent contribution Zvw’ to the Tax Administration, you can request it back. You can do so by sending a letter or submitting a form to the Tax Administration. The form is called Verzoek teruggaaf inkomensafhankelijke bijdrage Zorgverzekeringswet buitenland (Belastingdienst.nl - only in Dutch).
You send your letter or form to:
Belastingdienst/Kantoor Arnhem
Afdeling TBZ
Postbus 9006
6800 DH ARNHEM
Two pension funds applied the same tax credit
Each tax credit can only be applied once. So if two pension funds apply the same tax credit, this is not correct. You will receive a discount 2 times unlawfully. When we draw up our annual statements, we'll see this. If so, we correct this through our annual statement. And in that case, you will probably have to pay an additional amount.
You can see in the annual statements of your pension funds which tax credits they have applied. Do you notice that 2 pension funds apply the same tax credits? Then ask one of them to stop this. This prevents you from having to pay any additional payments afterwards.
We don't always know how many pensions you receive
You may receive a benefit from different pension funds. It may be that not all of them are known to us. In that case, we cannot have the healthcare contribution deducted from your entire income. That means you still have to pay the missing part. We process that in the annual statement.
In Annex A of our annual statement, you can find out what income we have had the healthcare contribution deducted from. Aren't all your pensions (or benefits) included? Then inform us about this. We may then be able to deduct the healthcare contribution to that part of your income in the future. In that case you will probably have to pay less or even nothing at the end of that year.
Your pension fund has not deducted any treaty contribution
Sometimes pension funds do not deduct the healthcare contribution. On your pay slip, you can see if your pension fund has deducted the healthcare contribution. Didn't your pension fund do that? Then you'll have to pay afterwards.
You have received an afterpayment
In a given year, you will receive a afterpayment of your pension for a previous year. In the year you receive that payment, your income is higher and therefore your healthcare contribution is also higher. But your pension fund did not deduct that contribution from the afterpayment. That’s why your annual statement for that year is higher.
| Your pension or benefit for 2015 is | EUR 19 000 |
|---|---|
| In 2015 you receive an afterpayment for 2011 | EUR 1 000 |
| Your total income in 2015 is | EUR 20 000 |
| You pay healthcare contribution on | EUR 20 000 |
Please note
By ‘pension funds’ we also mean other organisations providing pensions or benefits, such as the Sociale Verzekeringsbank or an (ex-) employer.
You also have other income
Perhaps you have income from which we cannot deduct a healthcare contribution in advance. For example, in the case of a one-off payment of an amount. Or in the case of income from a country other than the Netherlands. You will then have to bear in mind that you do have to pay a healthcare contribution on this income afterwards. We process that in your annual statement.
My situation isn't mentioned here. What should I do?
Please contact us on +31 88 711 5551.
I'm getting money back from the CAK. How long will that take?
We will transfer the amount to you as soon as possible. At least within 6 weeks. We can only do this if we know your bank account number.
Do we not know your bank account number yet? Please fill out the form Notification of bank details for treaty-entitled persons (pdf, 499 kB) (12-05-2021), sign it and send it to us. As soon as we have processed your details, we will transfer the amount to you.