On 29 October 2026, the Dutch Ministry of Finance released updated guidance on the applicable limitation provision for Ziektewet (ZV) and Ongevallenverzekering (OV) premiums. This provision sets the maximum annual income threshold subject to employee and employer social security contributions for health insurance and accident insurance. For the 2026 tax year, the maximum daily wage limit has been revised to €276.45 per day (equivalent to an annual ceiling of approximately €71,628), reflecting indexation adjustments under the Wet financiering sociale verzekeringen (Wfsv). The update is effective retroactively from 1 January 2026 and impacts payroll processing for all employers in the European Netherlands. The Tax Administration (Belastingdienst) has confirmed that the revised thresholds must be applied to all wage payments made after the publication date, with corrections required for any prior miscalculations in the current fiscal year.
Key Takeaways
- Revised Income Ceiling: The maximum pensionable earnings for ZV/OV contributions have increased to €71,628 annually, requiring employers to update payroll systems to prevent under- or over-withholding of social security premiums.
- Retroactive Application: The new limits apply from 1 January 2026; employers must recalculate contributions for wages paid earlier in the year and settle any differences via the next periodic return (aangifte loonbelasting).
- Compliance Deadline: The Belastingdienst expects corrected filings by the November 2026 payroll tax return deadline; failure to adjust may result in penalties under the Invorderingswet 1990.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement