Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Sociale zekerheidspremies - Zelfstandigen
    NL - Netherlands
    EUR
    Date
    Year
    2018/01/01
    2018/02/07 15:15:24

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    NL - Netherlands
    St. Eustatius, Saba and Bonaire
    No Yes

    Taxpayers

    Anyone who is an entrepreneur (entity) for income tax
    No one, there are no contributions

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:
    Self-employed also pay SSC for Dutch Survivor Benefit (Anw). The government has created the Anw survivor benefit scheme to ensure that survivors have a basic income.

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    33.65 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps:
    54,614 for the IAB and 33,791 for the other SSC

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    Split of d613c
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    6,518
    0.9202 %
    2.396 %
    2015
    5,624
    0.8151 %
    2.2062 %
    2014
    5,629
    0.8382 %
    2.2632 %
    2013
    5,314
    0.8046 %
    2.2299 %
    2012
    4,993
    0.7647 %
    2.1495 %
    2011
    4,660
    0.7165 %
    2.0204 %
    2010
    4,529
    0.7086 %
    1.9946 %
    2009
    3,847
    0.6157 %
    1.7524 %
    2008
    4,112
    0.6354 %
    1.7685 %
    2007
    3,698
    0.5973 %
    1.6804 %
    2006
    3,281
    0.5613 %
    1.5577 %
    2005
    2,304
    0.4182 %
    1.1945 %
    2004
    2,187
    0.4132 %
    1.1885 %
    2003
    2,693
    0.5251 %
    1.5086 %
    2002
    2,581
    0.515 %
    1.4702 %

    Footnotes