The Netherlands has published in the Official Gazette the regulation from the Ministry for Social Affairs and Employment that sets the social security contribution rates for 2022. The total state social security contributions are maintained at 27.65%, including general old-age social security (AOW) 17.90%, surviving dependent (spouse) social security (ANW) 0.10%, and long-term care (WLZ) 9.65%.

The employer-paid social security contributions for 2022 set in the regulation are as follows:

• General unemployment insurance (AWF) – 2.70% for contracted workers with an indefinite term; 7.70% for flex workers and temporary workers
• Government unemployment insurance (Ufo - paid by government employers instead of AWF) - 0.68%
• Occupational disability insurance (WIA) - 7.03% - 7.05% high premium rate and 5.49% low premium rate
• Childcare allowance contribution - 0.50%

The maximum salary basis cap for the employer contributions for 2022 is set at EUR 59,706 (annual).