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.
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 healthcare 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. 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.