The premiums due for the Dutch employee insurances

The premiums for the employee insurance schemes are stated as a percentage of wages for social insurance purposes.

The premiums are capped because the premiums due per employee per year cannot exceed the stated percentages of the co-called maximum premium wage (“maximum premieloon”). 

Unemployment (WW-Awf):

The WW-Awf premium for 2023 is:
Awf-low 2.64%
Awf-high is 7.64%
UFO 0.68% (for government personnel only)

Disability (WAO/WIA)

The Aof premium for 2023 is:

Low 5.82% (small employers)
High 7.11% (large employers)

Disability and Illness (Whk, WGA and ZW):

The differentiated premiums vary depending on the sector allocation, the size, and other variables. The Dutch tax authorities provide a choice as to which sector the employer is allocated.

In 2023, the average differentiated WGA premium is 0.87%.
In 2023, the average ZW premium is 0.66%.

Childcare premium (WKO)

The WKO premium for 2023 is 0.5%.