Netherlands · 2025
Netherlands Social security calculator
Estimate the employee-side social security you pay in the Netherlands in 2025. For an employee this means the national insurance contributions (volksverzekeringen): AOW old-age pension, Anw survivor benefit and Wlz long-term care. These are collected through wage tax, not as a separate payslip deduction, and apply only to the first income bracket. The unemployment, disability and health-insurance premiums (AWf, Aof, Whk, Zvw) are paid by the employer and are not included here.
| Gross salary | € 45.000,00 |
| Contribution base (capped at €38,441) | € 38.441,00 |
| AOW state pension (17.90%) | -6880.9% |
| Anw survivor benefit (0.10%) | -38.4% |
| Wlz long-term care (9.65%) | -3709.6% |
| Total employee social security | -€ 10.628,94 |
How it works
- National insurance for employees totals 27.65%: AOW old-age 17.90%, Anw survivors 0.10% and Wlz long-term care 9.65%.
- It is charged only on box 1 income up to the first-bracket ceiling of €38,441; income above that pays no national insurance.
- The 27.65% sits inside the 35.82% combined first-bracket wage-tax rate, so it is not shown as a separate line on a Dutch payslip; this calculator isolates it.
- Employer premiums (AWf unemployment, Aof disability, Whk and the 6.51% Zvw health contribution) are paid on top of your gross wage and do not reduce your net pay, so they are excluded.
- People at or above AOW state-pension age do not pay the 17.90% AOW component; this calculator assumes you are below that age.
Worked example
A €50,000 gross salary in 2025, employee below AOW age Only the first €38,441 carries national insurance, so the base is capped: €38,441 × 27.65% = €10,628.94 of employee social security for the year. The €11,559 above the ceiling adds nothing.
Frequently asked questions
Why is this not shown as a line on my Dutch payslip?+
Dutch employers combine national insurance with income tax into a single wage-tax (loonheffing) figure. The 27.65% national insurance is built into the 35.82% first-bracket rate, so it is never printed separately. This tool splits it out so you can see the social security portion on its own.
Does this include the Zvw health insurance contribution?+
No. For a standard employee the 6.51% Zvw health contribution is paid by the employer on top of your gross wage and does not come out of your net pay, so it is not part of the employee figure shown here.
Why does the amount stop rising above €38,441?+
National insurance is only levied on income within the first tax bracket, which ends at €38,441 in 2025. Earnings above that ceiling are taxed but carry no further AOW, Anw or Wlz contribution, so the employee social security amount is capped at €10,628.94.
What about AWf, Aof and Whk premiums?+
Those are employee-insurance premiums (werknemersverzekeringen) for unemployment and disability. The employer pays them on the wage up to the €75,864 ceiling; they are an employer cost and never reduce your net salary, so they are not in the employee total.
Sources
- Table 1: Brackets for wage tax/national insurance contributions 2025 · Belastingdienst (Netherlands Tax Administration)
- Table 9: Employed persons' insurance scheme contributions 2025 · Belastingdienst (Netherlands Tax Administration)
- Netherlands - Individual - Other taxes (social security contributions) · PwC Worldwide Tax Summaries
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Employee side only: national insurance (volksverzekeringen) AOW + Anw + Wlz = 27.65% on income up to €38,441.
- Assumes you are below AOW state-pension age (full 17.90% AOW applies) and that the input is box 1 wage income.
- Excludes employer premiums (AWf, Aof, Whk) and the employer Zvw health contribution, which do not reduce employee net pay.
- This is the social security portion only; it is not income tax and not net take-home pay. Use the salary calculator for full gross-to-net.
Reviewed by Vikas Dulgunde.