Do I have to continue paying social insurance contributions

A large number of independent entrepreneurs may face financial problems due to loss of income as a result of the coronavirus measures. The Dutch, Belgian and German governments have created a support package for self-employed persons, which includes a reduction in the amount of social insurance contributions payable. How this works is explained below.

You can apply to your fund for reduced prepayment of social insurance contributions (Vermindering van voorafbetaling van sociale bijdragen) or deferment or exemption from social insurance contributions.

The information provision concerning social insurance contributions has been closed. The information has been updated until 17 December 2020 and will not be kept up any longer. For current information please contact the authorities that collect your social insurance contributions.

Social insurance contributions if you are an entrepreneur 

Entrepreneurs can apply to the Krankenkasse to defer payment of their social insurance contributions for the months of March, April and May 2020. For May 2020, however, there is an extra condition: the entrepreneur must also have applied for any available financial support (for example, Soforthilfe and loans), introduced by the federal or state governments in March 2020.

For the months November and December 2020 deferring contribution payments is still a possibility.

Social insurance contributions if you are self-employed

If you are self-employed and you face financial problems because of the coronavirus measures, you can get the social insurance contributions you pay to the Deutsche Rentenversicherung (DRV) deferred until 31 October 2020. This is also true if you have arranged to pay your contributions in instalments. You can apply for deferment of payment to the DRV, giving the corona crisis as your reason.

For the months November and December 2020 deferring contribution payments is still a possibility.

Insurance contributions for occupational accidents

The Berufsgenossenschaften will shortly be sending their decisions on the prepayment of contributions for occupational accident insurance (Unfallversicherung). The Berufsgenossenschaften will allow you to defer contribution payments to a later date, or arrange to pay in instalments.

You can apply to the Dutch Tax and Customs Administration (Belastingdienst) for a special tax payment deferral (bijzonder uitstel van betaling) or a reduction of your provisional tax assessment (verlaging van de voorlopige aanslag).

You can apply to the Dutch Tax and Customs Administration (Belastingdienst) for a special tax payment deferral (bijzonder uitstel van betaling) or a reduction of your provisional tax assessment (verlaging van de voorlopige aanslag).