How it works
Everyone who lives or works in the Netherlands pays for healthcare in two ways: a fixed monthly premium to a health insurer, and an income-related contribution under the Healthcare Insurance Act (Zorgverzekeringswet, Zvw). For employees the employer pays the second part. For a DGA and for the self-employed it is a personal contribution.
For a DGA the BV withholds the contribution through the payroll, at the lower rate that applies to people who pay it themselves: 4.85% in 2026 over the salary, up to an income of €79,409. Above that ceiling the contribution stops.
Dividend and profit kept in the BV fall outside the contribution. That is one more reason the mix of salary and dividend matters for a DGA. A sole trader pays the same rate over the profit, through the income tax assessment.
A DGA who lives in another EU country is usually insured in the country where the work is done, under the EU coordination rules. Which country that is decides where the contribution goes.
Example
A DGA pays himself €58,000 in 2026. The Zvw contribution is 4.85% of that salary: about €2,813 a year, withheld by his own BV and paid to the tax authority with the payroll tax.
The figures
All 2026 figures: Netherlands tax rates 2026 · the 2027 figures: Netherlands tax rates 2027.
Questions people ask
Is the contribution deductible?
The contribution is a personal levy on the salary; it is a cost for the DGA, and the BV deducts the salary including the contribution as payroll cost.
Does the contribution also apply to dividend?
Dividend is outside the Zvw contribution. Only salary and business profit count.
Holdwise, Hoofddorp. Definition and explanation maintained with the Dutch and German glossaries; figures from the central rates source, year 2026. Updated 16 September 2026.
Would you like our team to take a look at your situation?
Tell us where you stand or what you’re planning. Our team replies with advice, free of any obligation.