If you are self-employed in the Netherlands
Social insurance for the self-employed
If you are self-employed in the Netherlands, you will be insured for:
- medical care
- long-term nursing and care
- child benefit
- survivor benefit
- old age pension
Registering with the Chamber of Commerce (Kamer van Koophandel) and the Tax Administration (Belastingdienst)
You have to register your company with the Chamber of Commerce (KvK). They will inform the Tax Administration of your registration. The Tax Administration can then establish what you have to pay in social insurance contributions and taxes.
Social security contributions
You pay national insurance contributions via your income tax return. As a self-employed person, you pay the following contributions as a percentage of your income in 2013:
- A 5.65% contribution under the Dutch Health Insurance Act (Zvw) (Zvw)
- A 17.9% contribution under the National Old Age Pensions Act (AOW)
- A 0.60% contribution under the National Survivor Benefits Act (Anw)
- A 12.65 % contribution under the National Act on Exceptional Medical Expenses (AWBZ)
All the contributions are limited to a certain maximum. For the AOW, Anw and AWBZ schemes, you pay a contribution on a maximum income of € 33,363 a year. For the Zvw insurance, the maximum income subject to contribution is € 50,853 per year.
You also pay a percentage in income tax on your income.
Arranging your health insurance
- You must take out health insurance with a health insurer in the Netherlands so that you are covered under health insurance in the Netherlands. Your health insurer will then reimburse you for the costs of admission to hospital, for example, or for medicines or a visit to the doctor. You pay a fixed contribution to your health insurer. In 2013, this contribution is between € 1,110 and € 1,425 per year.
- If you live in Belgium, you will get an S1 form from your health insurer. You can use this form to register with a health insurance fund in Belgium. This will allow you to receive health care in Belgium. Your health insurance fund will reimburse you for expenses according to the Belgian conditions and rates.
A secondary job
If you are self-employed in the Netherlands and you also carry out work in paid employment in the Netherlands, you will be automatically insured for unemployment, sickness, and incapacity for work. You will be insured for the number of hours that you work in paid employment.
If you live in Belgium and are employed in Belgium as well as being self-employed in the Netherlands, you will exclusively be insured in Belgium. You should request an A1 form from the National Office for Social Security (RSZ). Register with a social insurance fund for the self-employed. You will have to pay them a contribution for self-employed persons.