Healthcare insurance

Entrepreneurs are, just like everyone else in the Netherlands, obliged to take out health insurance under the Healthcare Insurance Act (Zorgverzekeringswet, Zvw). There are 2 types of healthcare insurance:

  • The mandatory basic package of the healthcare insurance will cover the default healthcare provided by a general practitioner, hospital or pharmacy, for instance.
  • Additional insurance. You can take out additional coverage via your health insurer if you want this.

Mandatory risk excess

The healthcare insurance is subject to a mandatory risk excess. This means you pay the first part of the care you receive yourself. The excess rate is set annually by the government (in Dutch).

Self-employed professionals and Zvw

If you are a self-employed professional and the Dutch Tax and Customs Administration considers your income to be the result from other activities (in Dutch), you will have to pay a Zvw contribution. To this end they will send you an assessment after you have filed your tax return.

Healthcare benefit entitlement

Healthcare benefit is a contribution to the costs of your healthcare insurance. Whether you are entitled to healthcare benefit depends on your income level, among other things. You can apply for healthcare benefit (zorgtoeslag) (in Dutch) via the Dutch Tax and Customs Administration.

Employing uninsured workers

All employees in the Netherlands must take out Dutch healthcare insurance. If someone fails to do so, the Dutch Central Administration Office (CAK) will do this for them. Their employer will have to withhold the monthly premium (in Dutch) for this insurance from their regular wages and pay this to CAK.


The Healthcare Insurance Act also applies if you do not live in the Netherlands, but if you are insured in the Netherlands for the Exceptional Medical Expenses Act. You are then required to have basic health insurance. Besides this, you may be entitled to healthcare benefit.

If you live in one EU country and work in another, you need an S1 form. You can request this form from your healthcare insurer or health insurance fund.