As an entrepreneur, you pay the income-related Healthcare Insurance Act contribution (Zvw contribution) to the Tax Authorities. This is at the same time as income tax. That is why in practice we see it as part of your income tax.
Healthcare law
This contribution is a contribution that you pay to the health insurer for our national health insurance in addition to the premium. The contribution is necessary to ensure that people already living in the Netherlands receive the care they need.
The higher your income, the higher your contribution.
Paying an income-related Zvw contribution has been mandatory since 2006.