Social contributions 2022
Social contributions change at the beginning of each year. As of 1 January 2022, several changes will be implemented by the Ministry of Social Affairs and Employment. It is possible to calculate new labor costs because the premiums such as the disability premium, the unemployment premium, and the income-related contribution have been announced.
Overview of the premiums
In the table below, you will find all the changes in social contributions for 2022. 2021 is included for comparison.
|
Premium |
Insurance |
2021 |
2022 |
|
AOF |
WAO, WGA, IVA, Childcare
|
7,03% + 0,5%
|
5,49% + 0,5% small employers 7,05% + 0,5% large employers |
|
AOK |
WAO
|
0,00%
|
0,00%
|
|
AOW |
Old-Age Fund
|
17,90%
|
17,90%
|
|
ANW |
Survivor Benefits Fund
|
0,10%
|
0,10%
|
|
AWF |
Unemployment Act
|
2,60% for indefinite contract that meets all conditions 7,70% for the other contracts |
2,70% for indefinite contract that meets all conditions 7,70% for the other contracts |
|
UFo |
Government Implementation Fund
|
0,68%
|
0,68%
|
|
Whk |
ZW-Flex through UWV
|
5,32% for small employers
0,14% – 9,31% large employers |
5,94% for small employers
0,17% – 10,39% large employers |
|
|
ZW-Flex Self-risk bearer
|
Provision or premium through insurer
|
|
|
|
WGA through UWV
|
1,62
|
2,08% for small employers 0,21% – 3,36% for large employers |
|
|
WGA Self-risk bearer
|
Provision or premium through insurer
|
|
|
ZVW |
Health Insurance Act
|
7,00%
|
6,75%
|
AoF premium for 2022
As of 1 January 2022, there is no longer a basic premium for the AoF premium (Disability Fund or Arbeidsongeschiktheidsfonds). The basic premium from now on will be a differentiated AoF premium. The differentiated AoF premium aims to distribute the costs of the Disability Fund more fairly among the employers.
Small employers have a lower premium than medium and large employers.
Pension for 2022
Do you have a company within the temporary agency sector? StiPP pension fund is applicable to you. As of 1 January 2022, the accrual and the costs of the pension will change. You can find more information about it here (link).
The costs are higher even if you have employees on the payroll. The premium percentage increased as of 1 January 2022. More information about the pension in the payroll can be found here (link).
What does this mean for you as an employer?
Based on all the above elements, it appears that temporary and payroll workers will cost more money in 2022. An important aspect of this are the changes in the pension scheme.
As a result of these changes, the rates for 2022 will be slightly higher than 2021.
Would you like to know more about our rates for 2022? Contact us!
