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.

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).

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. 

EXAMPLE of a calculation

A	Nominal contribution € 100,00 x number of months (12) x  number of persons (1)	€	1.200,00
B	Income-dependent Zvw contribution € 11.000,00 x 5,50%	€	605,00	+
C	Income-dependent Wlz contribution (minus D: the tax credits) € 11.000,00 x 9.00% - € 500,00	€	490,00	+
E	Subtotal	€	2.295,00
F	Country of residence factor: 0,2500
G	Total Zvw contribution due 0,2500 x € 2.295,00	€	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 € 11.000,00. 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.

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 Zvw contribution due (healthcare contribution)

The total amount you have to pay = E x F.

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.

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.

Do you live in a treaty country and do you pay an income-dependent contribution under the Long-Term Care Act (Wlz)? In that case you may be entitled to a number of tax credits. This will reduce your Wlz contribution, although it can never drop below € 0.

We process the following tax credits automatically:

• general tax credit
• elderly person’s tax credit
• single elderly person’s tax credit
• general tax credit for a partner with no income who is co-insured with you and registered with us.

Applying for tax credits

There are a number of tax credits that we do not process automatically. However, you can ask us to apply these retrospectively. We will then deduct the credit from your income-dependent Wlz contribution. You can ask us to apply the following credits:

• Tax credit for social investments and/or direct investments in venture capital and cultural investments.
• General tax credit for a partner with no or low income.

A special tax credit is available if your partner earns no or very little income. In some cases we apply this tax credit automatically and sometimes you will have to apply for it.

When does the CAK apply this tax credit automatically?

• Your partner is co-insured with you in your country of residence.
• Your partner is registered with us.
• You pay a healthcare contribution for your partner.
• Your partner cannot apply for this tax credit in the Netherlands, as you have not opted to be liable for tax in the Netherlands. 

When can I apply to the CAK for the tax credit?

• You have received a final annual statement.
• You pay a healthcare contribution for your partner as a family member who is co-insured with you.
• Your partner has no or little income (see table below).
• Your partner has first asked the Dutch Tax Administration to apply the tax credit. He or she must do this first, as you have opted to be liable for tax in the Netherlands or pay tax on more than 90% of your income in the Netherlands.
• Your partner has not received the full amount of the tax credit.

How do I apply for the tax credit?

You can object to the final annual statement using the form Lodging an objection (7.12.2020, PDF, 1002 kB). Alternatively, you can send us a letter asking us to apply the tax credit. Send your objection form or letter to the CAK. Always enclose a copy of your partner’s and your final tax assessment.

My partner is not co-insured with me, but has a low income. What should I do?

Is your partner not registered with us as being co-insured with you? You can still ask us to apply this tax credit in that case. You do this by objecting to the final annual statement. You can also send us a letter. Always enclose the final calculation of your partner’s income with the form or your letter.

When is my partner’s income too high?

The CAK does not apply a tax credit if your partner’s income is higher than the amounts below.

However, we can apply the tax credit if your partner’s income is no higher than:

Year	Amount in euro
2014	€ 6.111,-
2013	€ 5.690,-
2012	€ 6.485,-
2011	€ 6.355,-
2010	€ 6.265,-
2009	€ 6.320,-
2008	€ 6.520,-
2007	€ 6.410,-
2006	€ 6.150,-

We process a number of tax credits automatically. Do you want us to apply other tax credits? Then you can submit a request if you have received a final annual statement from us. In that case, you will object to your annual statement. For this you use the form Lodging an objection (7.12.2020, PDF, 1002 kB). 

Has the objection period already expired? Then you'll send us a letter. In your letter you ask for a revision of your annual statement.

​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.

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.

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.

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.

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.

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.

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.

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.

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 (12-05-2021, pdf, 477 kB), sign it and send it to us. As soon as we have processed your details, we will transfer the amount to you.