Compulsory standard health insurance

Dispensation for people with conscientious objections to health insurance

Every person who lives or works in the Netherlands is insured under the Healthcare Insurance Act (ZVW) and the Long-Term Care Act (Wlz). If you have conscientious objections to health insurance you can apply to the Social Insurance Bank (SVB) for an exemption. You will then no longer be insured under the ZVW and the Wlz.

To keep your dispensation you may not have any other insurance. If you take out insurance, your dispensation will be withdrawn.

Tax in lieu of insurance premium

If you have a dispensation from health insurance because of conscientious objections, you will pay income or salaries tax in lieu of insurance premiums. Your employer, pension administrator or benefits agency will withhold the tax from your salary, pension or benefit and remit it to the Tax and Customs Administration. The amount is equal to the income-related contribution paid by people with health insurance.

If you have balance remaining at the end of the year, part of the tax that you paid in lieu will be transferred to next year. The remaining part (up to half of your contribution) will be deposited into the Health Insurance Fund, which pays for the premiums for minors, among other things.

Savings account for medical costs

The Tax and Customs Administration passes on the tax paid in lieu of premiums to the National Healthcare Institute. It reserves the tax on your behalf and pays for any medical care you receive from the balance. If the balance is insufficient, you pay the rest.