The Healthcare Insurance Act (Zvw) is a law that ensures all Dutch citizens have access to good healthcare. Paying an income-dependent contribution for the Zvw has been mandatory since 2006. Due to this Healthcare Insurance Act of 2006, consumers have more choices in selecting healthcare insurance and providers.

Why should freelancers pay Zvw?
In the Netherlands, we all have access to good healthcare and freedom to choose our own health insurance. This requires funding, and the government collects it through the Zvw, which is paid during income tax. In employment, the employer pays this contribution, but as a freelancer, you need to handle it yourself, and the percentage is lower. Please refer to the website of the tax authorities for more information.

How much do you need to contribute?
As a freelancer, you pay an income-dependent contribution. The tax authorities send you an annual letter with an assessment for this contribution. It is wise to take this into account financially and set aside money in a timely manner. When you are employed, the income-dependent contribution is automatically withheld by your employer, but as a freelancer, you need to keep track of the amount you need to pay. In 2022, the income-dependent contribution for self-employed individuals is 5.50%. In 2023, the percentage is reduced to 5.43%. The maximum contribution income for 2023 is €66,952.