Dutch national insurance contributions are obligatory national insurance schemes that aim to ensure every Dutch resident against (specific) financial implications of old age, disease, exceptional medical expenses, or children. Employees covered by the Dutch social security system and paying wage tax through their employer will have the Dutch national insurance contributions withheld from their salary.
The national insurance schemes include:
Old Age Pensions Act (AOW)
Surviving Dependants Act (ANW)
Longterm Medical Care Act (WLZ)
The levy of the national insurance contributions is integrated into the first brackets of the Dutch income tax and wage tax due; Premium amounts are capped. The employers withhold the national insurance contributions from the employee's wages as part of the Dutch wage tax withholdings and pay them to the Tax Administration.