The minimum wage amounts are subject to six-monthly adjustment. The amounts – per age bracket, in gross terms and exclusive of holiday pay – with effect from the first of January 2017 are as follows:
Minimum wage | (all amounts in euros) | ||
age bracket | per month | per week | per day |
23 years and over | 1,551.60 | 358.05 | 71.61 |
22 years | 1,318.85 | 304.35 | 60..87 |
21 years | 1,124.90 | 259.60 | 51.92 |
20 y ears | 954.25 | 220.20 | 44.04 |
19 years | 814.60 | 188.00 | 37.60 |
18 years | 706.00 | 162.90 | 32.58 |
17 years | 612.90 | 141,45 | 28.29 |
16 years | 535.30 | 123.55 | 24.71 |
15 years | 465.50 | 107.40 | 21.48 |
The social cum employee insurance rates as at the first of January 2017 are as follows:
Contribution by virtue of | 2016 | 2017 |
General Old Age Pensions Act (“AOW”) | 17.9% | 17.9% |
Surviving Dependents’ Pension Act (“Anw”) | 0.6% | 0.5% |
Long Term Care Act (“Wlz”) | 9.65% | 9.65% |
Invalidity Insurance Act/Work and Income | 5.88% | 5.16% |
Return to Work Fund (“Whk”) break-even premium | 1.12% | 1.16% |
General Unemployment Fund (“Awf”) | 2.44% | 2.64% |
Health Insurance Act (“Zvw”) (employee contribution) | 6.75% | 6.65% |
Public Sector Social Security Implementation Fund (“UFO”) | 0.78% | 0.78% |
Sectoral Fund (average) | 1.78% | 1.36% |
Replacement sectoral contribution | 2.16% | 1.77% |
Employer’s child care contribution | 0.5% | 0.5% |
Health Insurance Act (“Zvw”) (non-employees) | 5.5% | 5.4% |
Maximum income assessable for employee insurance scheme purposes | € 52,763 | € 53,701 |
Dutch version: Bedragen minimumloon en premiepercentages 2017