Annual statement pensioners and benefit recipients

Each year before 30 September you will receive an annual statement for the healtcare contribution for the previous year. This is either a provisional or a final annual statement.

Provisional annual statement

We have not yet received any information from the Dutch Tax Administration about your world income. We only use your Dutch income. We do not yet take into account deductions and we 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 world income from the Dutch Tax Administration.

World income

Your world income is your Dutch income and your non-Dutch income combined. In your world income, the Tax Administration also takes into account your deductions.

Do you not agree with your world income? Then you can file an objection with the Dutch Tax Administration.

Tip

Make sure you submit the worldwide income return form to the Tax Administration on time. Without your world income, we cannot make a final annual statement.

In your annual statement the calculation of your treaty contribution is given in Annex A. Here is an example below. We'll explain the parts separately. If there is a difference between the provisional and the final annual statement, we will indicate that.

Please note

We 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 contribution is fixed annually by the government.

EXAMPLE calculation

A Nominal contribution € 100 x number of months (12) x number of persons (1) 1 200  
B Income-dependent Zvw contribution € 11 000 x 5.50% 605 +
C Income-dependent Wlz contribution (minus D: tax credits) € 11 000 x 9.00% - € 500 490 +

E

Subtotal

2 295

 
F Country of residence factor: 0.2500      

G

Total contribution due 0.2500 x € 2 295

573.75

 

 

A. Nominal contribution

You pay the nominal contribution (fixed amount) for yourself. Are any family members co-insured with you? Then you will also pay the nominal contribution for them. In this example, the number of months is 12 and the number of persons is 1. 

B. Income-dependent Zvw contribution

In this example, the income is EUR 11 000. The income-dependent contribution (a certain percentage of your income) is paid over your income, such as: 
  • AOW pension
  • Occupational pension
  • Annuities
  • Life insurance
Do you have a WAO/WIA or Anw benefit? Then you do not pay a Zvw contribution to the CAK. Because UWV or SVB has already paid a Zvw employer’s tax for you.

C. Income-dependent Wlz contribution

The income-dependent Wlz contribution is also a certain percent of your income. The amount in the provisional annual statement may be different from that in the final annual statement. 
  • Provisional annual statement: Your deductions are not yet known. 
  • Final annual statement: The Tax Administration has informed us what your deductions are. We used it in the calculation.

D. Tax benefits

In this example, we apply a general tax credit of EUR 500. A tax credit is a discount on your healthcare contribution. 
Have you applied for more tax credits? Then they're also on your annual statement.

E. Subtotal

Subtotal = A + B + C
Is C - D less than 0? Then C will be EUR 0.

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.

G. Total healthcare contribution due

The total amount due = E x F.

Do you not agree with your world income used for the annual statement? Then you can file an objection with the Dutch Tax Administration.

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 object to your annual statement. For this you use the form Lodging an objection (7.12.2020, PDF, 1002 kB). 

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

There may be too much Zvw paid to the Dutch Tax Administration. Therefore, please contact the Tax Administration (Belastingdienst). Sometimes the Tax Administration has already reimbursed the difference to you. Or you can request the difference back using the form Verzoek teruggaaf bijdrage Zvw (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 social benefits agency. We'll examine if you get a refund.

Wlz means Wet langdurige zorg (Long-Term Care Act). The statutory care package in the Netherlands consists of healthcare provisions that are laid down in the Wlz en Zvw (Zorgverzekeringswet, Healthcare Insurance Act). In other countries, the statutory care package is regulated by 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 so by paying a healthcare contribution. And this contribution consists of a Wlz and a Zvw part.

In your country of residence, the Long-Term Care Act does not exist. That does not mean that you are not entitled to long-term care there. Often this is simply part of the statutory care package of your country of residence. 
 
If you are in the Netherlands, you are also entitled to healthcare according to the Dutch statutory care package.

Provisional annual statement

You can decide for yourself what you pay and when. Please notify all your payments of the decision number of your provisional annual statement. Later you will receive a final annual statement for this year. It states what you have already paid, what remains, and whether you still get money back. 

Final annual statement

Your annual statement must always be paid within 6 weeks. That period applies from the date on your annual statement.

Yes, you can. You can agree to a payment arrangement with us. 
  • You can pay between EUR 100 and EUR 600 up to a maximum of 12 parts in 2. You pay at least EUR 50 each month. 
  • You can pay between EUR 600 and EUR 2 400 in a maximum of 12 months. 
  • Do you have to pay more than EUR 2 400? Then we will agree that you will do so in a maximum of 24 months. 
In some cases, we can make an arrangement that suits your situation better. 

Do you want to agree on a payment scheme so that you can pay the amount in parts? Please contact us via phone number: + 31 88 711 5551.

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