Unless there is a net wage agreement you will deduct the wage tax and social security contributions from the employee's wages. The employers' social insurance contributions are payable by you and cannot be recovered from the employee. You are required to file periodic returns for the amounts you have deducted and those you are required to pay yourself.

Belastingdienst is responsible for levying and collecting the social insurance contributions, the employee insurance premiums and the health insurance premium. The Ministry of Social Affairs And Employment [Sociale Zaken en Werkgelegenheid] (SZW) and Care and Youth Caribbean Netherlands [Zorg en Jeugd Caribisch Nederland] (ZJCN) are responsible for any payments pursuant to this insurance.

Payroll levies

The loonheffing, incapacity insurance (AOV)/general widow and orphan act (AWW) premiums, and the employer share of the healthcare insurance premiums and the employee insurances premiums.

Payroll taxes

The aggregate amount due by the employee in loonheffing, AOV/AWW premiums, and the employee share of the healthcare premiums.

Employer premiums

The premiums due by the employer for the employee insurance and the employer share of the healthcare insurance premium.

Employee insurances

The BES Illness and Accident Insurance Act and the BES Cessantia Act.