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Old Age, Disability and Survivors
Regulatory Framework
First law: 1901.
Current laws: 1957 (National Old-Age Pensions Act, AOW, Stb. 1956, 281), with 2003 (Law of 19 December, Stb. 2003, 544) amendment; 1959 (National Survivor's Benefits Act, ANW, Stb. 1995, 690), with 2003 (Law of 19 December, Stb. 2003, 544) amendment; 1966 (Disability Insurance Act, WAO, Stb.1966, 84), with 2003 (Law of 5 June, Stb. 2003, 238/239) amendment; 1998 (Self-Employed Persons Disability Benefits Act, WAZ, Stb. 1997, 176), with 2001 (Law of 20 December, Stb. 2001, 965) amendment; 1998 (Disablement Assistance Act for Handicapped Young Persons, Wajong, Stb. 1998, 290), with 2002 (Law of 14 November, Stb.2002, 584) amendment; and 2006 (Work and Income According to Labour Capacity Act, WIA, Stb. 2005, 546).
Type of program: Social insurance system.
Current laws: 1957 (National Old-Age Pensions Act, AOW, Stb. 1956, 281), with 2003 (Law of 19 December, Stb. 2003, 544) amendment; 1959 (National Survivor's Benefits Act, ANW, Stb. 1995, 690), with 2003 (Law of 19 December, Stb. 2003, 544) amendment; 1966 (Disability Insurance Act, WAO, Stb.1966, 84), with 2003 (Law of 5 June, Stb. 2003, 238/239) amendment; 1998 (Self-Employed Persons Disability Benefits Act, WAZ, Stb. 1997, 176), with 2001 (Law of 20 December, Stb. 2001, 965) amendment; 1998 (Disablement Assistance Act for Handicapped Young Persons, Wajong, Stb. 1998, 290), with 2002 (Law of 14 November, Stb.2002, 584) amendment; and 2006 (Work and Income According to Labour Capacity Act, WIA, Stb. 2005, 546).
Type of program: Social insurance system.
Coverage
Old-age and survivor pensions: All persons residing in the Netherlands.
Disability pension: Employed workers, persons receiving benefits since before 2006, persons disabled since childhood, and students residing in the Netherlands.
Disability pension: Employed workers, persons receiving benefits since before 2006, persons disabled since childhood, and students residing in the Netherlands.
Source of funds
Insured person: 17.9% of covered earnings for the old-age pension and 1.1% of covered earnings for the survivor pension.
The maximum annual earnings used to calculate contributions are €32,738.
Self-employed person: 17.9% of covered earnings for the old-age pension and 1.1% of covered earnings for the survivor pension.
The maximum annual earnings used to calculate contributions are €32,738.
Employer: 5.7% of covered payroll for the disability pension for employed workers plus a variable contribution for persons receiving disability benefits since before 2006.
The maximum annual earnings used to calculate contributions are €48,715.56.
Government: A subsidy to increase all benefits up to the applicable social minimum; the cost of pensions for students and persons disabled since childhood.
The maximum annual earnings used to calculate contributions are €32,738.
Self-employed person: 17.9% of covered earnings for the old-age pension and 1.1% of covered earnings for the survivor pension.
The maximum annual earnings used to calculate contributions are €32,738.
Employer: 5.7% of covered payroll for the disability pension for employed workers plus a variable contribution for persons receiving disability benefits since before 2006.
The maximum annual earnings used to calculate contributions are €48,715.56.
Government: A subsidy to increase all benefits up to the applicable social minimum; the cost of pensions for students and persons disabled since childhood.
Qualifying conditions
Old-age pension: Age 65 and a resident of the Netherlands between ages 15 and 65; if income was earned, the insured paid contributions each year from ages 15 to 65.
Income-tested supplementary allowance: Aged 65 or older with a partner younger than age 65 if the younger partner's income from employment is less than €1,237.35. Income from employment (including unemployment benefits, disability benefits, and sickness benefits) is subtracted in full from the old-age pension; the supplementary allowance is paid if this income is less than €698.58. (Paid to new beneficiaries until 2015.)
Partial pension: A reduced pension is paid if the qualifying conditions are not met in full (no reduction is made for the pre-1957 period if the insured is a Dutch citizen residing in the Netherlands with 6 years of residence after age 59).
Two persons sharing a household can qualify for a couple's pension if both are older than age 65; if one partner is younger than age 65, the younger partner must satisfy an income test for the pensioner to receive a supplementary allowance on his or her behalf.
Retirement is not necessary.
Old-age benefits are payable abroad if residing in a European Union country; otherwise, under reciprocal agreement.
Disability pension: Paid to employees younger than age 65 with a reduced working capacity. A distinction is made between employees who are fully and permanently disabled after a 2-year period and employees who are temporarily disabled, according to the assessed loss of earning capacity.
Permanent disability pension: Paid to workers with assessed disabilities of at least 80% who are assessed with a full and permanent incapacity for work, with a current earning capacity of less than 20% of former earnings, and with no or little prospect of recovery.
The degree of disability is assessed on medical grounds; in certain cases, on medical grounds and work-related factors.
Partial disability: Paid to workers with assessed disabilities of 35% to 79% who are capable of some work.
Constant attendance allowance: Paid if the insured is assessed with a total permanent disability and requires the constant attendance of others to perform daily functions.
Supplementary allowance: Paid if the insured's family income is less than the applicable social minimum.
Benefits are also paid to persons younger than age 65 residing in the Netherlands who are incapable of work at age 17 or whose disabilities began from age 17 to 30 and were students for at least 6 months in the year immediately before that date.
Survivor pension: Paid to a widow(er), an unmarried permanent partner, or a full orphan up to age 16 (age 18 if disabled, age 21 if a student). The survivor pension is income-tested for survivors born before 1950, for survivors with children younger than age 18, and for surviving partners who are assessed with disabilities of at least 45%.
The survivor pension ceases on marriage, registered partnership, or cohabitation.
The survivor pension ceases at age 65 and may be replaced by the old-age pension.
Death benefit: Paid for the death of an employed or unemployed worker, a beneficiary of sickness benefits or disability benefits, an old-age pensioner or his or her partner, or a survivor pension beneficiary and his or her dependent children.
Benefits are payable abroad if residing in a European Union country; otherwise, under reciprocal agreement.
Income-tested supplementary allowance: Aged 65 or older with a partner younger than age 65 if the younger partner's income from employment is less than €1,237.35. Income from employment (including unemployment benefits, disability benefits, and sickness benefits) is subtracted in full from the old-age pension; the supplementary allowance is paid if this income is less than €698.58. (Paid to new beneficiaries until 2015.)
Partial pension: A reduced pension is paid if the qualifying conditions are not met in full (no reduction is made for the pre-1957 period if the insured is a Dutch citizen residing in the Netherlands with 6 years of residence after age 59).
Two persons sharing a household can qualify for a couple's pension if both are older than age 65; if one partner is younger than age 65, the younger partner must satisfy an income test for the pensioner to receive a supplementary allowance on his or her behalf.
Retirement is not necessary.
Old-age benefits are payable abroad if residing in a European Union country; otherwise, under reciprocal agreement.
Disability pension: Paid to employees younger than age 65 with a reduced working capacity. A distinction is made between employees who are fully and permanently disabled after a 2-year period and employees who are temporarily disabled, according to the assessed loss of earning capacity.
Permanent disability pension: Paid to workers with assessed disabilities of at least 80% who are assessed with a full and permanent incapacity for work, with a current earning capacity of less than 20% of former earnings, and with no or little prospect of recovery.
The degree of disability is assessed on medical grounds; in certain cases, on medical grounds and work-related factors.
Partial disability: Paid to workers with assessed disabilities of 35% to 79% who are capable of some work.
Constant attendance allowance: Paid if the insured is assessed with a total permanent disability and requires the constant attendance of others to perform daily functions.
Supplementary allowance: Paid if the insured's family income is less than the applicable social minimum.
Benefits are also paid to persons younger than age 65 residing in the Netherlands who are incapable of work at age 17 or whose disabilities began from age 17 to 30 and were students for at least 6 months in the year immediately before that date.
Survivor pension: Paid to a widow(er), an unmarried permanent partner, or a full orphan up to age 16 (age 18 if disabled, age 21 if a student). The survivor pension is income-tested for survivors born before 1950, for survivors with children younger than age 18, and for surviving partners who are assessed with disabilities of at least 45%.
The survivor pension ceases on marriage, registered partnership, or cohabitation.
The survivor pension ceases at age 65 and may be replaced by the old-age pension.
Death benefit: Paid for the death of an employed or unemployed worker, a beneficiary of sickness benefits or disability benefits, an old-age pensioner or his or her partner, or a survivor pension beneficiary and his or her dependent children.
Benefits are payable abroad if residing in a European Union country; otherwise, under reciprocal agreement.
Cash benefits for insured workers (except permanent disability)
Old-age pension: Unmarried persons receive €1,017.97 a month. Couples, whether married or not, and both aged 65 or older, receive €698.58 a month each. A pensioner who is a single parent caring for a child younger than age 18 receives €1,289.67 a month. A person aged 65 or older with a partner younger than age 65 receives a monthly pension of €698.58.
Income-tested supplementary allowance: Up to €698.58 is paid.
Partial pension: The pension is reduced by 2% for each year starting from 1957 for which the insured had earnings but did not pay contributions.
Benefit adjustment: Benefits are adjusted twice a year according to changes in the legal minimum wage.
Income-tested supplementary allowance: Up to €698.58 is paid.
Partial pension: The pension is reduced by 2% for each year starting from 1957 for which the insured had earnings but did not pay contributions.
Benefit adjustment: Benefits are adjusted twice a year according to changes in the legal minimum wage.
Permanent disability benefits for insured workers
Disability pension: During the first 2 years of disability, an employee with a disability receives at least 70% of his or her statutory wage.
Permanent disability pension: 75% of the insured's daily wage is paid. The benefit is normally paid after 2 years of sick leave during which the statutory wage has been paid; persons may qualify before 2 years if assessed with a full and permanent disability.
Partial disability: Up to 75% of the insured's daily wage is paid, depending on the degree of disability. The benefit is paid for at least 6 months up to 5 years, depending on the number of years of previous employment.
Constant-attendance allowance: 85% to 100% of the insured's daily wage is paid.
After a medical review of an assessed full and permanent disability, a partial disability benefit may be paid; otherwise, the benefit for a full and permanent disability is paid up to age 65.
Supplementary allowance (means-tested): An allowance is paid.
Benefit adjustment: Benefits are adjusted twice a year according to changes in the legal minimum wage.
Wage-related disability benefit: The benefit consists initially of a wage-related payment of 75% of the maximum daily wage and is paid for the first two months; thereafter, 70% for a limited period, depending on the individual's employment history (the benefit payment period varies from 6 months for less than 5 years of employment to up to 5 years for 40 years of employment).
After the initial benefit payment period is exhausted, unemployed persons with partial disabilities are entitled to a benefit of 28% to 70% of the legal minimum wage, according to the assessed degree of disability.
After the initial benefit payment period is exhausted, employees with partial disabilities who are earning a wage-related income of at least 50% of their assessed residual earning capacity can apply for a wage supplement. The wage supplement is 70% of the difference between the employee's maximum daily wage and his or her work-related income or the assessed residual earning capacity (in case this is higher than the work-related income). Persons with partial disabilities who do not meet this condition are entitled to a follow-up allowance of 70% of the legal minimum wage multiplied by the assessed degree of disability.
The monthly minimum wage is €1,407.60
The maximum benefit is €186.65 a day.
Constant-attendance allowance: 30% of the full disability pension is paid.
Supplementary allowance (means-tested): A supplementary allowance may be paid.
Benefit adjustment: Benefits are adjusted twice a year according to changes in the legal minimum wage.
Disability pension (self-employed workers): The 1998 act for self-employed persons was revoked as of August 1, 2004. Self-employed persons disabled before this date or already receiving a disability pension continue to receive the benefit for as long as the qualifying conditions are met.
Disability pension (young persons and students): Up to 70% of the gross minimum wage is paid a month for a loss of earning capacity of at least 80%; 21% to 50.75% of the gross minimum wage is paid for a loss of earning capacity of 25% to 79% after a waiting period of 52 weeks. There is no limit to duration.
The monthly minimum wage is €1,407.60
Constant-attendance allowance: 30% of the full pension is paid.
Supplementary allowance (means-tested): A supplementary allowance may be paid.
Benefit adjustment: Benefits are adjusted twice a year according to changes in the legal minimum wage.
Permanent disability pension: 75% of the insured's daily wage is paid. The benefit is normally paid after 2 years of sick leave during which the statutory wage has been paid; persons may qualify before 2 years if assessed with a full and permanent disability.
Partial disability: Up to 75% of the insured's daily wage is paid, depending on the degree of disability. The benefit is paid for at least 6 months up to 5 years, depending on the number of years of previous employment.
Constant-attendance allowance: 85% to 100% of the insured's daily wage is paid.
After a medical review of an assessed full and permanent disability, a partial disability benefit may be paid; otherwise, the benefit for a full and permanent disability is paid up to age 65.
Supplementary allowance (means-tested): An allowance is paid.
Benefit adjustment: Benefits are adjusted twice a year according to changes in the legal minimum wage.
Wage-related disability benefit: The benefit consists initially of a wage-related payment of 75% of the maximum daily wage and is paid for the first two months; thereafter, 70% for a limited period, depending on the individual's employment history (the benefit payment period varies from 6 months for less than 5 years of employment to up to 5 years for 40 years of employment).
After the initial benefit payment period is exhausted, unemployed persons with partial disabilities are entitled to a benefit of 28% to 70% of the legal minimum wage, according to the assessed degree of disability.
After the initial benefit payment period is exhausted, employees with partial disabilities who are earning a wage-related income of at least 50% of their assessed residual earning capacity can apply for a wage supplement. The wage supplement is 70% of the difference between the employee's maximum daily wage and his or her work-related income or the assessed residual earning capacity (in case this is higher than the work-related income). Persons with partial disabilities who do not meet this condition are entitled to a follow-up allowance of 70% of the legal minimum wage multiplied by the assessed degree of disability.
The monthly minimum wage is €1,407.60
The maximum benefit is €186.65 a day.
Constant-attendance allowance: 30% of the full disability pension is paid.
Supplementary allowance (means-tested): A supplementary allowance may be paid.
Benefit adjustment: Benefits are adjusted twice a year according to changes in the legal minimum wage.
Disability pension (self-employed workers): The 1998 act for self-employed persons was revoked as of August 1, 2004. Self-employed persons disabled before this date or already receiving a disability pension continue to receive the benefit for as long as the qualifying conditions are met.
Disability pension (young persons and students): Up to 70% of the gross minimum wage is paid a month for a loss of earning capacity of at least 80%; 21% to 50.75% of the gross minimum wage is paid for a loss of earning capacity of 25% to 79% after a waiting period of 52 weeks. There is no limit to duration.
The monthly minimum wage is €1,407.60
Constant-attendance allowance: 30% of the full pension is paid.
Supplementary allowance (means-tested): A supplementary allowance may be paid.
Benefit adjustment: Benefits are adjusted twice a year according to changes in the legal minimum wage.
Survivors benefits for dependents
Survivor pension: €1,087.96 a month is paid to a widow(er) or an eligible unmarried partner.
Income test: Income from employment up to 50% of the minimum wage plus 33.3% of all earnings in excess of this amount is disregarded. No benefit is paid if monthly income is €2,335.74 or more. Income from employment (including unemployment benefits, disability benefits, and sickness benefits) is deducted in full from the survivor pension.
The monthly minimum wage is €1,407.60
Dependent child's allowance: An allowance of €247.20 is paid for one child per household until the youngest child in the household reaches age 18. There is no income test.
Orphan's pension: Each full orphan younger than age 10 receives €348.15 a month; €522.22 if aged 10 to 15; or €696.29 if aged 16 to 18 (age 21 if a student).
Benefit adjustment: Benefits are adjusted twice a year for changes in the legal minimum wage.
Death benefit: A lump sum of 100% of monthly earnings (up to €186.65 a day) is paid; up to the minimum wage for unemployed workers. A lump sum of 1 month of benefits is paid for the death of a beneficiary of sickness benefits or disability benefits. For the death of an old-age pensioner, the deceased's partner receives a lump sum of 100% of the monthly old-age pension; for the death of a survivor pension beneficiary, 100% of the monthly survivor pension is paid to dependent children.
The monthly minimum wage is €1,407.60.
Income test: Income from employment up to 50% of the minimum wage plus 33.3% of all earnings in excess of this amount is disregarded. No benefit is paid if monthly income is €2,335.74 or more. Income from employment (including unemployment benefits, disability benefits, and sickness benefits) is deducted in full from the survivor pension.
The monthly minimum wage is €1,407.60
Dependent child's allowance: An allowance of €247.20 is paid for one child per household until the youngest child in the household reaches age 18. There is no income test.
Orphan's pension: Each full orphan younger than age 10 receives €348.15 a month; €522.22 if aged 10 to 15; or €696.29 if aged 16 to 18 (age 21 if a student).
Benefit adjustment: Benefits are adjusted twice a year for changes in the legal minimum wage.
Death benefit: A lump sum of 100% of monthly earnings (up to €186.65 a day) is paid; up to the minimum wage for unemployed workers. A lump sum of 1 month of benefits is paid for the death of a beneficiary of sickness benefits or disability benefits. For the death of an old-age pensioner, the deceased's partner receives a lump sum of 100% of the monthly old-age pension; for the death of a survivor pension beneficiary, 100% of the monthly survivor pension is paid to dependent children.
The monthly minimum wage is €1,407.60.
Administrative organization
Inspection Service for Work and Income (http://www.iwiweb.nl) provides general supervision of contributions and cash benefits.
Inspection Service for Work and Income
Postbox 11563,
2502 An Den Haag,
Netherlands
Tel.: +(31 70) 304 44 44
Fax: +(31 70) 656 44 45
Social Insurance Bank (http://www.svb.nl) administers old-age pensions and survivor pensions.
Social Insurance Bank
Van Heuven Goedhartlaan 1,
Postbox 1100,
NL-1180 BH,
Amstelveen,
Netherlands
Tel.: +(31 20) 656 56 56
Fax: +(31 20) 656 50 00
Employers pay disability benefits to employees with assessed disabilities for the first 2 years.
Institute for Employee Benefits (http://www.uwv.nl) administers disability benefits.
Institute for Employee Benefits
La Guardiaweg 36-162,
Postbus 58285,
NL-1040 HG,
Amsterdam,
Netherlands
Tel.: +(31 113) 75 03 50
Tel.: +(31 20) 687 91 11
National Revenue Department of the Tax and Customs Administration (http://www.belastingdienst.nl) collects contributions on behalf of employed workers for disability benefits.
Tax and Custom Administration
Belastingdienst Amsterdam,
Postbox 58944,
1040 EE Amsterdam,
Netherlands
Tel.: +(31) 555 385 385
Inspection Service for Work and Income
Postbox 11563,
2502 An Den Haag,
Netherlands
Tel.: +(31 70) 304 44 44
Fax: +(31 70) 656 44 45
Social Insurance Bank (http://www.svb.nl) administers old-age pensions and survivor pensions.
Social Insurance Bank
Van Heuven Goedhartlaan 1,
Postbox 1100,
NL-1180 BH,
Amstelveen,
Netherlands
Tel.: +(31 20) 656 56 56
Fax: +(31 20) 656 50 00
Employers pay disability benefits to employees with assessed disabilities for the first 2 years.
Institute for Employee Benefits (http://www.uwv.nl) administers disability benefits.
Institute for Employee Benefits
La Guardiaweg 36-162,
Postbus 58285,
NL-1040 HG,
Amsterdam,
Netherlands
Tel.: +(31 113) 75 03 50
Tel.: +(31 20) 687 91 11
National Revenue Department of the Tax and Customs Administration (http://www.belastingdienst.nl) collects contributions on behalf of employed workers for disability benefits.
Tax and Custom Administration
Belastingdienst Amsterdam,
Postbox 58944,
1040 EE Amsterdam,
Netherlands
Tel.: +(31) 555 385 385
Réponse à la dernière enquête: 01 Janvier 2010
Dernière mise à jour AISS: 01 Janvier 2010
Taux de change: US$1.00 equals 0.70 euros (€).