The Dutch national social insurance contributions ("premies volksverzekeringen")

National insurance contributions are obligatory national insurance schemes that aim to ensure every Dutch resident against (some) financial implications of old age, decease, exceptional medical expenses, or children. Employees working in the Netherlands and paying wage tax through their employer usually fall under these insurance schemes.

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. The premium amounts are capped.  

The employer withholds the national insurance contributions from the wages as part of the 'payroll taxes' and pays them to the Tax Administration.