Economic subjects | Social insurance » The State of Affairs of Dutch Social Security

Source: http://www.doksinet THE STATE OF AFFAIRS OF DUTCH SOCIAL SECURITY Review 1 January 2011 Source: http://www.doksinet Contents Introduction Contributions overview General Old Age Pensions Act (AOW) Supplementary Old Age Pension (AIO) General Surviving Relatives Act (ANW) Child Benefit Act (AKW) Child Budget Compensation for Parents with Handicapped Children living at Home (TOG) Disablement Assistance for Handicapped Young Persons Act ( Wajong) Disablement Benefits Act (WAO) Invalidity Insurance (Self-Employed Persons) Act (WAZ) Work and Income according to Labour Capacity Act (WIA) Pregnancy and Maternity Benefit for Self-Employed Persons (ZEZ scheme of the Sickness Benefits Act (ZW) Unemployment Benefits Act (WW) Supplementary Benefits Act (TW) Employment and Social Assistance Act (WWB) Income Provisions for Older or Partially Disabled Unemployed Persons Act (IOAW) Income Provisions for Older or Partially Disabled Formerly Self-Employed Persons Act (IOAZ) Investment in

Sustainable Work for Young People Act (WIJ) Source: http://www.doksinet Artists Work and Income Scheme Act (WWIK) Health Care Insurance Act (ZVW) and the Exceptional Medical Expenses Act (AWBZ) Your benefit abroad More information This brochure is a general overview of the amounts of the various social benefits and provisions. It is up to the executive authority to assess whether you are entitled to a benefit. Source: http://www.doksinet Introduction Anyone living in the Netherlands is subject to social insurance by law. Also those who work here and pay income tax are insured. Employed persons have employee insurance by law. Those not insured by law may take out an optional insurance to cover certain risks under certain circumstances. More information may be obtained from the relevant agencies. Besides social insurances, there are social provisions supplementing insufficient (family) income up to the social minimum for certain living circumstances. Such provisions are the

Supplementary Benefits Act (TW), the Disablement Assistance for Handicapped Young Persons Act (Wajong), the Income Provisions for Older or Partially Disabled Unemployed Persons Act (IOAW), the Income Provisions for Older or Partially Disabled Formerly SelfEmployed Persons Act (IOAZ), the Employment and Social Assistance Act (WWB), the Investment in Sustainable Work for Young People Act (WIJ), the Supplementary Old Age Pension (AIO) and the Artists Work and Income Scheme Act (WWIK), as mentioned in this brochure. People staying here illegally are not subject to the social insurances and provisions. Living circumstances/partner In all social insurance laws, two people living together unmarried have equal status to married couples. This also applies to two brothers or sisters living together or a grandparent living with a grandchild. Those living with a parent or child are considered as single (except in certain social assistance situations). Also married couples permanently living

apart are regarded as single, of course unless they live together with someone else. A single parent is someone who has a child under 18 living in, for whom he receives family allowance. Source: http://www.doksinet For readability‟s sake the term „he or she‟ is avoided as much as possible. „He‟ means „she‟ throughout the text. Contributions overview Contributions per 1 January 2011 Contribution % General Old Age Pensions Act (AOW) Social Insurances (contribution to Tax Authority) General Surviving Exceptional Relatives Act Medical Expenses (ANW) Act ( AWBZ) Employer employee 1.10 17.90 12.15 The contributions, one amount together with the income tax, are collected on a taxable income from work and property. A general tax credit applies for everyone Different types of tax credits are possible subject to the circumstances. Contributions per 1 January 2011 Contribution % Employee insurances (contribution paid to the Tax Authority) WAO/ WIA basic contribution

Differentiated calculation of contribution WW (Awf)1 WW (Sfn) Employer Employee 5.10 - 0.62 - 4.20 - 1.902 - KO Obligatory contribution child care 0.34 - ZVW 7.75 - Disablement Benefits Act (WAO)/ Work and Income according to Labour Capacity Act (WIA) The contribution consists of two parts: o The basic contribution, for all employers the same; 1 Marginal contribution percentage General Unemployment Fund (Afw contribution) above the franchise of € 16,965 (€ 65,25 per day; € 326.25 per week; € 1,305 per 4 weeks; € 1,41375 per month 2 Average branch contribution The average upper limit employee insurances is € 49,297 per year (€ 189.60 per day; € 94801 per week; € 3,792 per 4 weeks; € 4,108.08 per month) Source: http://www.doksinet o The differentiated WGA contribution (Resumption of Work for the Partially Disabled Regulation) collected individually. The calculated contribution set by the Institute for Employee Benefit Schemes (UWV) is 0.62 % for 2011

Employers that have chosen to carry the WGA risk themselves, only pay the basic WAO/WIA contribution. These employers have chosen to carry the financial risk of partial disablement of their employees themselves entirely or to take out a private insurance or a UWV (Institute for Employee Benefit Schemes) insurance. An employer employing or re-employing disabled or older persons may receive contribution reduction. The WAO/WIA contribution is paid on maximum € 49,297 per year. Unemployment Benefits Act (WW) The WW contribution consists of several parts: o a part that goes to the General Unemployment Fund (Awf); o a part that goes to the Branch Fund (Sfn); o a surcharge on the branch contributions as support in the cost of child care. The WW contribution is paid on maximum € 49,297 per year. A different way of collection of national insurance contributions applies to government employers. Health Care Insurance Act (ZVW) Besides the ZVW flat rate contribution, every person required to

pay insurance pays an income-related contribution. The income related ZVW contribution (2011: 7.75%) is compensated by the employer The employee has to pay income tax/social insurance on this compensation, however. The maximum upper limit for the Health Care Insurance Act is € 33,427 per year. Source: http://www.doksinet General Old Age Pensions Act (AOW) The General Old Age Pensions Act (AOW) is a basic pension provision for people aged 65 or older. Besides that, the AOW has a partner allowance for old age pensioners of whom the partner is younger than 65 and has little or no income. Liable to social security payments Anyone living in the Netherlands legitimately is liable to pay for the AOW between the age of 15 and 65. There is no difference between men and women or between people who work and do not work. You are also insured when you do not reside in the Netherlands, but work here and pay income tax here. When do you get AOW? AOW starts on the first day of the month in which

someone turns 65. The AOW pension is paid at the end of each month. The right to AOW pension ends on the first day after death. The amount of AOW depends on the living circumstances and on how many years someone was insured for the AOW. What is the amount of AOW? Gross monthly per 1 January 2011 Single Single parent with child under 18 Married/living together (so both partners 65 or over) Married/living together without partner allowance( partner under 65) Married/living together (with full partner allowance) (See: NOTE) AOW € 1,034.38 € 1,312.27 € 710.51 Vacation allowance € 58.62 € 75.35 € 41.87 € 710.51 € 41.87 € 1,421.02 € 83.74 If the old age pension started before 1 February 1994 and the partner is not 65 yet, the following amounts apply: Married/living together (partner younger than 65) NOTE € 1,034.38 € 58.62 Source: http://www.doksinet The amounts mentioned here are full AOW benefits. Those having come to live in the Netherlands later or

who lived abroad for a number of years will probably get a lower payment. 2% less AOW for each year The amounts mentioned are gross per month. The Social Insurance Bank (SVB) deducts tax and contributions from the pension as well as the income related contribution for the Health Care Insurance Act. Compensation Besides the old age pension, every old age pensioner is entitled to a compensation. This AOW compensation is € 397.08 (gross per year) for 2011 If in 2011 the Purchasing Power Allowance for Older Taxable Persons Bill (KOB) is accepted by the Dutch parliament, the AOW compensation is replaced by the KOB compensation. The amount of the KOB compensation is equal to the current AOW compensation, but is paid only to older people who are taxable in the Netherlands for 90% or more of their global income. This means that many older people abroad will not be entitled to this new compensation. When partner allowance? If the partner has not reached the age of 65 yet, you are not

entitled to the allowance yet. The allowance is only paid if the youngest partner has no or little income. Only income from work (a job) is considered, or work related income (a social benefit or early retirement pension). The allowance stops as soon as the partner turns 65 and receives a personal old age pension. As of 2015, new old age pensioners will no longer be entitled to partner allowance. NOTE: The Senate is considering a bill, arranging for a reduction of the partner allowance of 8% for new and current rights of partners with a combined income of more than approx. 20,000 Euros as of 1 January 2011 This bill has been postponed by the Senate, because of which the suggested reduction will not be carried out per 1 Source: http://www.doksinet January. The Minister will send Parliament a letter indicating how he wants to shape the planned reduction. Partner lived or worked abroad If the partner lived or worked abroad, he or she usually is not AOW ensured. For each year the

partner was not insured, 2% is deducted from the allowance. Allowance lapses For those turning 65 on or after 1 January 2015, an allowance will no longer be possible. Applying for AOW Anyone registered in the Municipal Records in the Netherlands automatically gets a letter 6 months prior to the 65th birthday explaining how AOW can be applied for at the Social Insurance Bank (SVB). Source: http://www.doksinet Supplementary Old Age Pension (AIO) The supplementary old age pension may be applied when you are 65 or older, live in the Netherlands legitimately and do not have sufficient income to support yourself. If you have no or an incomplete old age pension, your pension is supplemented up to the social minimum. However, this is only the case if you do not have too much property of your own. There is a maximum Maximum amount own funds: € 5,555 when you live alone € 11,110 when you live together with someone else or with a child under 18 Own funds may be savings or stocks for

instance. But also (part of) the value of a car or caravan. Do you own a house? Sometimes you can get a supplementary old age pension. More information can be found on the Income and Property page (Inkomsten en Vermogen) of the Social Insurance Bank (SVB). If you have more own funds than the maximum amount, you do not get a supplement. Only if your funds are lower than the amount permitted, you may get a supplementary old age pension. Exemption income from work: People 65 and over with a supplementary old age pension, who have income from work, may keep 25 % of it, with a maximum of € 189 per month. The rest of the income from work is deducted from the pension. How much is the pension? AIO per 1 January 2011 AIO € 1,318.75 Vacation allowance € 69.41 Net benefit € 1,388.16 Married or living together unmarried, both partners 65 or older Married or living together unmarried, one partner younger than 65 Single parent Single € 1,318.75 € 69.41 € 1,388.16 € 1,205.28

€ 975.88 € 63.44 € 50.42 € 1,268.72 € 1,008.30 When you live in a nursing home, the minimum income is lower. Source: http://www.doksinet Compensation Health Care Insurance Act Anyone 18 and older pays a nominal contribution to the Health Care Insurance company. For lower incomes, the government supports in the costs of health care insurance in the form of a health care benefit. The benefit for people in an institution is supplemented monthly with an amount from which the contribution for the new health care insurance can be paid. It is € 45 per month for single persons and € 83 per month for married persons. Special assistance benefit If somebody has necessary special expenses, which he cannot pay for himself in the opinion of the municipality, he can apply for special assistance at the local authorities. Examples are costs of moving, study costs, child care or costs of housing allowance. Income and own funds are taken into account Local authorities may decide

themselves for which costs and under which conditions special assistance is granted. Where can the special assistance be applied? In principle, the special assistance does not need to be applied. On or around your 65th birth day , the Social Insurance Bank SVB calculates how much old age pension you will get. If it turns out that you may have too little income from your 65th birth day onwards, they will send you a letter. It will tell you whether you are eligible for supplementary old age pension. If this is the case, you can contact the SVB. Source: http://www.doksinet General Surviving Relatives Act (ANW) If a spouse, partner or parent dies, this has financial consequences for the surviving partner and/or children. Under the terms of the General Surviving Relatives Act (ANW), surviving relatives may be eligible for surviving relatives benefit. Also orphans are eligible for a benefit. Who are eligible? Surviving relatives are eligible for an ANW benefit if he or she meets the

following requirements: Surviving relative is younger than 65; The partner was ANW insured on the date of death. In general, every Dutch citizen is automatically ANW insured. Surviving relative was born before 1950, or takes care of one or more children under 18, or is disabled for at least 45% Half orphan’s benefit If you are taking care in your home of one or more children under 18, who have lost one parent, you are entitled to a half orphan benefit. How many children you are taking care of does not matter for how much the benefit is. Orphan’s benefit A child of whom both parents died (until 16, when disabled until 18 and until 21 when studying) is entitled to an orphan‟s benefit. ANW benefit and other income How much the ANW benefit is, depends on your other income. Income related to (former) work (for instance a Disability (WAO) or Unemployment (WW) benefit Source: http://www.doksinet or a Work and Income according to Labour Capacity benefit (WIA)) is deducted from it

in full. Part of the earnings (salary, profit, early retirement, early pension or a benefit over the statutory minimum) is not considered: 50 % of the minimum wage plus a third of what you earn over this amount. That is why the surviving relatives benefit is still fully paid at an income from work of gross € 712,20. If the income is higher, the surviving relatives benefit becomes lower. The following income does not count for the ANW benefit: property; income from property (for instance rent); a payment from insurance policies; a payment from a private or collective surviving relatives pension; interest. Transitional Arrangement Surviving relatives entitled to an AWW benefit (General Widows‟ and Orphans‟ insurance) before 1 July 1996 come under a transitional arrangement. For more information, please contact the Social Insurance Bank (SVB). How much is the benefit? Gross monthly per 1 January 2011 surviving relatives benefit half-orphan benefit orphans up to age 10 orphans age

10-16 orphans age 16-21 Compensation ANW € 1,097.88 € 249.85 € 351.32 € 526.98 € 702.64 Vacation allowance € 70.17 € 20.04 € 22.45 € 33.68 € 44.91 Source: http://www.doksinet If you are eligible for surviving relatives benefit, orphans‟ benefit or half-orphans‟ benefit, you will also get a compensation to supplement this benefit of € 187.32 (gross per year). Applying ANW benefit If a person not registered in the Netherlands dies, the spouse, registered partner or orphan (under age 21) receives a letter from the Social Insurance Bank (SVB) on the surviving relatives benefit within two weeks. If the deceased did not live in the Netherlands nor was he married or registered partner, then the surviving relatives are still entitled to a benefit. Contact the SVB for more information When does the ANW benefit stop? The ANW benefit stops if you no longer meet the conditions. This is the case when: you turn 65. You will then receive a benefit under the terms of

the General Old Age Pensions Act (AOW). You remarry, enter a registered partnership or start living with someone. If you stop living together with that person within six months, you can claim the surviving relatives‟ benefit again. If you are taking care of someone in your home if you are caring for someone at home who requires assistance, or if you yourself require assistance and are living with someone for that reason, your ANW benefit will not be terminated, but instead reduced to 50 per cent of the minimum wage; you move abroad. Whether the benefit is stopped depends on where you will be living; the youngest child turns 18 or moves into another household; you are no longer occupationally disabled. Note: the latter two reasons do not apply to surviving relatives who were born before 1 January 1950. The same applies to those who were born between 1 January 1950 and 1 July 1956 and who were married before 1 July 1996, if the spouse died before 1 July 1999. They derive the right to a

benefit pursuant to a transitional scheme. Source: http://www.doksinet Child Benefit Act (AKW) The General Child Benefit Act (AKW) offers parents a contribution towards the costs of raising and caring for children under 18. Who is eligible? Parents of children under 18 are entitled to child benefit. How much the child benefit is, depends on the age of the child. The family size is also considered for children born before 1 January 1995. Depending on whether the child lives at home or out of the home, any income from work of the child and in certain cases the amount of the support, one child counts for two or more child benefit children. Children born before 1 January 1995: For children 12-17 in families with: 1 child 2children 3 children 4 children 5 children 6 children 7 children 8 children 9 children 10 children Per quarter € 278.55 € 313.25 € 324.81 € 350.23 € 365.47 € 375.64 € 382.90 € 396.22 € 406.57 € 414.85 Children born on or after 1 January 1995: For

children : Per quarter Age 0-5 € 194.99 Age 6-11 € 236.77 Age 12-17 € 278.55 Source: http://www.doksinet Applying for child benefit Parents will receive the application forms automatically. In the Netherlands the municipality passes on the details of the parents and of the baby to the Social Insurance Bank (SVB) after registration in the municipal birth register. Those not living in the Netherlands, or who have arrived with the family in the Netherlands only recently, should request an application form at the SVB themselves. Source: http://www.doksinet Child Budget The child budget is a government compensation for the costs of families up to a certain income. Who is eligible? Parents of children under 18 can qualify for the child budget. It depends on their income. Also the number of children under 18 counts The more children, the higher the child budget may be. How much is the child budget? If the family income is less than € 28,897, a family receives the maximum child

budget. If the family income is more than € 28,897, the child budget will decrease gradually. A family with: 1 child 2 children 3 children 4 children 5 children Maximum per year: € 1,011 € 1,466 € 1,826 € 2,110 € 2,299 € 189 per year additionally for every next child. Raise for children age 12-15: € 231 per year Raise for children age 16 and 17: € 296 per year Applying for child budget Parents meeting the conditions do not need to apply. The Tax Authority looks at the combined income and receives other details from the SVB on for instance the child benefit. Source: http://www.doksinet Compensation for Parents with Handicapped Children living at Home (TOG) The compensation for parents of handicapped children living at home (TOG) scheme gives additional financial support to parents of a physically or mentally handicapped child. Who is eligible? TOG is intended for parents of severely handicapped children living at home who need a lot of care from their parents.

In order to qualify for a TOG benefit you will need an indication decision for the right to have AWBZ (Exceptional Medical Expenses Act) care of at least ten hours a week. How much is the benefit? The compensation is € 211.45 per quarter as of 1 January 2011 This amount is free of tax. The compensation also will not affect the child benefit Where to apply for the benefit? You can send your TOG application together with the AWBZ indication decision of your child to the Social Insurance Bank (SVB). The application form is available at the site of the SVB: www.svbnl All TOG applications go to the Social Insurance Bank Roermond, Postbus 1244, 6040 KE Roermond, telephone (0475) 36 80 40. NOTE: the AWBZ indications are issued by the Care Needs Assessment Centre (CIZ) and the Youth Care Office(BJZ). Source: http://www.doksinet Disablement Assistance for Handicapped Young Persons Act ( Wajong) The Wajong benefit offers handicapped young people and students who have become handicapped

while being a student support in finding and keeping a job with an ordinary employer. In the event they cannot earn enough money this way, they are eligible for income support. Who is eligible? The Wajong benefit is intended for people who have contracted a protracted disease or handicap at a young age. A Wajong benefit may be applied for when someone has a protracted disease or handicap at age 17 or has a protracted disease before the age of 30 and received training for at least 6 months in the year before. Further conditions: Probably no full recovery from the disease or handicap within one year Living in the Netherlands Because of the protracted disease or handicap, less than 75% of the minimum wage can be earned for more than 52 consecutive weeks. The benefit starts earliest at the age of 18 and stops latest at the age of 65. How much is the benefit? The Wajong income support supplements the wage the young handicapped person earns with work, The income support is calculated on

the basis of the wage the young handicapped person earns. The total income is minimum 75% of the minimum wage. Until the age of 27, the wage will partly be balanced with the income support. The total income therefore will always be higher, as soon as a young handicapped person starts to earn more. From the age of 27 onwards, Source: http://www.doksinet income from work will be supplemented to 100% of the minimum wage if someone works according to capacity. Students and pupils receive income support of 25%. Young handicapped persons who are permanently and totally disabled receive an income support of 75%. If the young handicapped person is in need of help to the extent that regular care is required, the benefit may be raised to maximum 100% of the minimum wage. This does not apply when the person in question is in an institution and the costs of that are paid by an insurer. Vacation allowance Each month 8% of the Wajong benefit is reserved for the vacation allowance paid in May.

Disability assessment In principle, the Institute for Employee Benefit Schemes (UWV) continues to check the extent of the disability after the benefit has been granted. Compensation and allowance Each person entitled to Wajong benefit under the age of 23, is entitled to a compensation besides the Wajong benefit. This compensation is intended to compensate the negative effects on income of the Care Insurance Act and the Care Allowance Act. Gross Wajong compensation per month as of 1 July 2010 for: 23 and older € 0.00 22 years € 1.76 21 years € 4.28 20 years € 8.67 19 years € 14.47 18 years € 15.10 If the Wajong benefit together with the other family income is lower than the social minimum, an allowance may be applied for under the terms of the Supplementary Benefits Act. Source: http://www.doksinet Where and when to apply for the benefit? It depends on the situation: If the young handicapped person has had a disease or handicap for a longer period of time from the age of

17, the Wajong benefit needs to have been applied for before the eighteenth birthday. The benefit starts on the eighteenth birthday. If the young handicapped person contracted a disease or handicap when he was a student or received a training and if he is under 30 years of age, the Wajong benefit needs to be applied for latest 8 months after the beginning of the disease or handicap. The benefit starts from 1 year after the beginning of the disease or handicap. The Wajong benefit needs to be applied for at the Institute for Employees Benefits Schemes (UWV). Source: http://www.doksinet Disablement Benefits Act (WAO) The Disablement Benefits Act (WAO) was replaced by the Work and Income according to Labour Capacity Act (WIA) on 29 December 2005. If you turned ill on or after 1 January 2004 and you cannot resume work yet after two years, you are dealing with the WIA. The WAO stays for those receiving WAO benefit They may be re-investigated according to new stricter criteria, with or

without consequences for the benefit. Who is eligible? Only people who have fallen ill before 1 January 2004. How much is the WAO benefit? The WAO benefit comes in two phases: 1. The loss of wages benefit, based on the daily wage (max € 18888 per 1 January 2011). Monthly 8% are reserved for the vacation allowance, paid in May The duration of the loss of wages benefit depends on the age on the starting date of the WAO benefit. 2. Age Duration Up to 32 years 0 years 33-37 years 0.5 year 38-42 years 1 year 43-47 years 1.5 years 48-52 years 2 years 53-57 years 3 years 58 years 6 years 59 years and older up to 65 years 3. The follow up benefit, based on the follow up daily wage The follow up daily wage in principle can continue until the 65th year of age. The follow up daily wage is calculated as follows: for each year someone is older than 15 on the starting date of the WAO benefit, 2% of the difference between the former wage (max. € 18888 per day) and the minimum wage including 8%

vacation Source: http://www.doksinet allowance added to that minimum wage. If, for instance, someone is 45 on the starting date, so 30 years older than 15, it is (30x2%) 60% of that difference. This amount, added to the minimum wage, is the follow up daily wage and the basis for the follow up benefit. How much the loss of wages benefit and follow up benefit is, besides on the (follow up) daily wage, depends on the extent of the disability. The benefit is max. 75% of the wage based on the (max) daily wage The extent of disability is decided on the basis of what you can still earn with “regular work”. Regular work is all the work that someone can still do with regard to his health situation and capacity. The earnings from this are compared to the original wage. If you are in need of care as disabled person, to the extent that regular care is required, the benefit may be raised to max. 100% of the (follow up) daily wage. This does not apply when you are in an institution and the

costs for that are paid by an insurance company. If the WAO benefit, together with the other family income, is lower than the social minimum, you can apply for a supplementary benefit under the terms of the Supplementary Benefits Act. If the person entitled to WAO passes away, the surviving relatives are entitled to a death grant. For those already having WAO benefit on 1 August 1993, different rules may apply. Source: http://www.doksinet Invalidity Insurance (Self-Employed Persons) Act (WAZ) Only self-employed persons disabled before 1 August 2004 still get a WAZ benefit. If you become disabled now, you have to take care of a replacing income yourself. the self-employed person having a WAZ benefit already on 1 August 2004, will keep it as long as the conditions for the benefit are met: the self-employed person is disabled for more than 25%; the self-employed person is younger than 65; the income on the first day of the illness was earned (partially) as a selfemployed person. Since

1 August 2004 ,self-employed persons have been able to decide themselves whether they want to cover the income risk or not. You can create replacing income by: putting money aside yourself; taking out an „ordinary‟ private disability insurance; taking out an „individual disability insurance at collective conditions. This is possible via various inter-branch and professional organisations. Also organisations for the self-employed, such as the Association Platform for the Self-Employed (PZO), the National Federation of Christian Trade Unions (CNV) for the Self-Employed and the Federation of Netherlands Trade Unions (FNV)for the Self-Employed offer their members this option; taking out a voluntary Sickness Benefit Insurance and/or Work and Income according to Labour Capacity Act (WIA) Insurance from the Institute for Employee Benefit Schemes (UWV). Alternative insurance Those who cannot take out a private disability insurance are eligible for an alternative safety net insurance

from a private insurance company if a private insurance is applied for within three months after the start of the company. Those entitled to WAZ, who are declared fully able in a reassessment and cannot take out an additional private disability insurance, may also use the alternative Source: http://www.doksinet insurance, if a private insurance is applied for within three months after the WAZ benefit has been terminated. No medical acceptance or age limit applies to this alternative insurance. Source: http://www.doksinet Work and Income according to Labour Capacity Act (WIA) The Work and Income according to Labour Capacity Act provides that employees are entitled to a disability benefit for permanent and total disability. Those who can still work partially, will get their wage supplemented. Who are eligible? For employees having become ill on or after 1 January 2004, a waiting time of 104 weeks applies. Following that, they are entitled to a benefit under the terms of the WIA,

provided they are disabled for at least 35 %. How much is the benefit? If you are permanently and fully disabled, you will get a disability benefit. You have to be at least 80% disabled and no longer able to recover or have a small chance of recovery. You are then eligible for a benefit under the terms of the Fully Disabled Income Scheme (IVA) of 75% of the daily wage (max. daily wage of gross € 18888 per 1 January 2011). If you are disabled for at least 35%, you are entitled to a benefit under the terms of the Resumption of Work of Partially Able Persons Scheme (WGA). You receive a wage related WGA benefit for at least 3 and max. 38 months The first two months your benefit is 75% of the daily wage, after that 70%. If you work, you will get a benefit of 75% of the amount you earn less, compared to the daily wage, on top of the new wage for the first two months. Your total income will increase to the extent that you work more; At the end of the wage-related benefit, it will be

assessed how much you earn. If that is min 50% of the remaining earning capacity, the WGA supplements the wage by 70% of the difference between the daily wage and the remaining earning capacity or the new wage; If you have no work after the wage-related benefit or earn less than 50% of the remaining earning capacity, you will get a benefit based on a percentage of the minimum wage. Monthly 8% of the WIA benefit is reserved for the vacation allowance that is paid in May. If the WIA benefit, together with the other family income, is Source: http://www.doksinet lower than the social minimum, you can apply for a supplement under the terms of the Supplementary Benefits Act. Applying for a WIA benefit The IVA and WGA benefits are executed by the Institute for Employee Benefit Schemes (UWV). Source: http://www.doksinet Pregnancy and maternity benefit for Self-Employed Persons (ZEZ scheme) Female self-employed persons are entitled to a pregnancy and maternity benefit of at least sixteen

weeks. Who is eligible? The scheme applies to female self-employed persons, assisting spouses of self-employed persons, female free-lance professionals and female directors with a majority shareholding. How much is the benefit? How much the benefit is, depends on the profit you made or the number of hours you worked as a self-employed person in the year before the year in which the benefit will be paid. If you worked less than 1,225 hours as a self-employed person in the previous year, your benefit depends on the profit you made. The benefit is never higher than the minimum wage. How long will a benefit be paid? In total at least sixteen weeks. The benefit consists of a pregnancy and a maternity benefit. Your pregnancy benefit starts six weeks before the due date of delivery and goes until after delivery, also when your delivery is later than the original due date. You may also postpone the pregnancy benefit until latest four weeks before the due date of delivery. You are entitled

to a longer maternity leave in that case. Your maternity benefit starts on the day after the delivery and lasts ten weeks. If you reduced the number of days of the pregnancy benefit, the maternity benefit will be longer for an equal number of days. Source: http://www.doksinet Where to apply for the benefit? You can apply for the benefit at the Institute for Employee Benefit Schemes (UWV). This should be done timely: latest two weeks before the date you would like the pregnancy benefit to start. You need to submit a written doctor‟s or midwife‟s statement of the due date of delivery with the application. Source: http://www.doksinet Sickness Benefits Act (ZW) The Sickness Benefits Act exclusively applies to people who have no employer (any longer), such as temporary workers. You may also receive sick pay if you become ill due to pregnancy and delivery. The sick pay is at least seventy per cent of the daily wage (a maximum applies). If you start to work as a self-employed

person, it is possible to take out a voluntary insurance in certain situations. Who is eligible? If you fall ill and have no employer (any longer), you may receive „sick pay‟. This is a provision of the Sickness Benefits Act. You are insured for Sickness Benefit when you meet the following requirements. You are: employed (or were employed); younger than 65; contractor but not self-employed; trainee and receiving an allowance; outworker, musician or artist. Separate terms apply for this group More information can be obtained from the Institute for Employee Benefit Schemes (UWV). If you are insured, you may be entitled to a Sickness Benefit in the following situations: you work as a temporary worker (without a fixed contract with the temp agency); you work as a stand-by worker (relative to the type of standby contract); your temporary contract ends during your illness; you are an outworker; you receive Unemployment Benefit (WW) and have been ill longer than 13 weeks; you fall ill as

a result of the pregnancy or childbirth. When you are employed, you are entitled to a benefit under the terms of the Work and Care Act during your pregnancy leave. But if you fall ill before or after childbirth due to the pregnancy you will receive Sickness Benefit; You are donating an organ, because of which you are temporarily incapacitated; Source: http://www.doksinet You are partially able to work and fall ill within five days of having been hired. Your employer does not have to pay you, you will receive a Sickness Benefit (no risk policy). Nor for self-employed Self-employed people or directors with a majority shareholding may only claim Sickness Benefit if they have a voluntary insurance. How much is the sick pay? Your Sickness Benefit is at least 70 per cent of your daily wage. This is the wage you earned on average per day in the year before you fell ill. Please note: a maximum of gross € 188.88 applies as of 1 January 2011 The benefit will be max. 104 weeks (24 months)

After 104 weeks of illness, an assessment takes place to see whether the sick employee is entitled to supplementary wage or a benefit due to total disability (see the information on the Work and Income according to Labour Capacity (WIA). Under certain conditions, the Sickness Benefit may be supplemented under the terms of the Supplementary Benefits Act. Applying for Sickness Benefit (ZW) A Sickness benefit is applied for at the Institute for Employee Benefit Schemes (UWV). UWV is also responsible for sickness absence counselling and reintegration. Unemployment Benefits Act (WW) The WW insures employees becoming unemployed against the financial consequences of unemployment. The loss of income may be covered by Unemployment Benefit (WW Benefit) for a certain period of time. This benefit bridges the period between jobs. Who is eligible? To be eligible for unemployment benefit, you must: be younger than 65; have unemployment insurance; lose at least 5 working hours per week (or at least

half of the working hours for those who work less than ten hours a week); Source: http://www.doksinet no longer be entitled to pay over the lost hours; be available for work; meet the weeks requirement: having been employed at least 26 weeks in the 36 weeks before the first day of unemployment; not received sickness or disablement benefit for total disability or full disablement benefit (IVA); not received Work Resumption benefit for persons partially capable of work (WGA); timely register at UWV Werkbedrijf as looking for work. Culpable unemployment is also not allowed. Someone who resigned or was fired for pressing reasons is culpably unemployed. No benefit or only a partial benefit is granted in that case. How much is the benefit? The benefit is 75% of the last pay (max. gross € 18888 per day) for the first two months, 70% afterwards. The benefit is granted for how long? How long unemployment benefit is granted, depends on the number of years someone has worked before he

became unemployed. The unemployment benefit is at least 3 months and 38 months at the most. If you only meet the weeks requirement, you will get unemployment benefit for a maximum of three months. The weeks requirement means that you have to have worked at least 26 weeks in the 36 weeks before you became unemployed. The unemployment benefit is extended if you also meet the years requirement. You also meet this requirement, if you received pay for 52 days or more in four out of five calendar years prior to the year that you became unemployed. The duration of the unemployment benefit therefore depends on the work history. The benefit lasts in months as long as the number of years worked (max. 38 months) The years from the calendar year in which you turned 18 until 1997 count as work history („fictitious work history‟) for everyone. From 2007 onwards, Source: http://www.doksinet also the years not worked, but in which informal care was given, count as work history. 8% of the

unemployment benefit is reserved monthly as vacation allowance, which is paid in May. If the unemployment benefit, together with the rest of the family income, is lower than the social minimum, a supplement may be applied for under the terms of the Supplementary Benefits Act at the Institute for Employee Benefit Schemes (UWV). Applying for unemployment benefit (WW) You can register as job seeker at www.werknl You may then apply (electronically)for a WW benefit. UWV will contact you in that case Do you not have internet access? You can visit a UWV Werkbedrijf office in your area. Source: http://www.doksinet Supplementary Benefits Act (TW) The Supplementary Benefits Act supplements benefits up to the social minimum if the total income of the person entitled to the benefit and perhaps of a partner is below that. Who is eligible? You are eligible for a supplement if you have any of the following benefits: Sickness Benefits Act (ZW) Unemployment Benefits Act (WW) Disablement Assistance

for Handicapped Young Persons Act ( Wajong) Disablement Benefits Act (WAO) Work and Income according to Labour Capacity Act (WIA) Invalidity Insurance for Military Persons(Wamil) Income Provisions for Older Unemployed Persons Act (IOW) Work and Care Act. A pregnancy or maternity benefit (also with regard to adoption) may be supplemented. You may also be eligible for a supplementary benefit if your employer does not pay more than seventy per cent of the pay in the second year of your illness. Income below the social minimum Your total income may not be too high. You may be entitled to a supplement if: you are married or are living together with someone and your joint income is lower than the gross minimum wage; you are single and have a child under eighteen and your income is lower than ninety per cent of the gross minimum wage; you are single and your income is lower than seventy per cent of the gross minimum wage. Not entitled to a supplementary benefit You are not entitled to a

supplementary benefit if you: Source: http://www.doksinet are younger than 21 and live at home; are married to a partner who was born after 31 December 1971 and you have no children under the age of 12. How much is the supplementary benefit? The supplementary benefit supplements the benefit up to the standard. Gross standards per day (ex. vacation allowance) per 1 January 2011 single of 23 and older € 49.79 single parent € 61.98 married/living together € 65.49 Lower standards apply for singles under 23 Income and supplementary benefit Everything the applicant and the partner earn with work and almost all benefits together count as income. Property, such as a home or savings, is not taken into account. A part of the income from work (max 15 % of the minimum wage) is not taken into account for max. two years when assessing if someone is entitled to a supplementary benefit. The supplementary benefit is never more than the difference between the daily wage or the standard for the

benefit and the wage loss benefit. In short, this means that the supplementary benefit only supplements up to the old income from work. Vacation allowance If you are entitled to a supplementary benefit, you are also entitled to a vacation allowance of 8%, which is paid in May each year. Where to apply for the supplementary benefit? You can apply for the benefit at the Institute for Employee Benefit Schemes (UWV). This should be done at the same time you apply for the benefit itself or within six weeks. Only an application for a supplementary unemployment benefit is submitted at UWV Werkbedrijf. Source: http://www.doksinet Work and Social Assistance Act (WWB) The WWB grants a minimum income to anyone staying in the Netherlands legitimately and without sufficient means to provide for the necessary costs of living. The assistance benefit bridges the period until you find a job You do have to do anything in your power to support yourself again and you are obliged to agree to work that

is generally accepted. If you are unsuccessful in getting work, social services, UWV WERKbedrijf and/or a reintegration company can support you in finding work or an education. Assistance and property The income is supplemented to the assistance standard, if, for instance, you receive alimony, a benefit or income from work. Also property over a certain amount (€ 11,110 for married couples and single parents and € 5,555 for singles) is taken into account. If the property is a house, assistance is given in the form of a loan (mortgage) which has to be paid back. In that case a property exemption applies of max. € 46,900 Assistance standard The WWB has national standards for people between 18 and 21, 21 and 65 and for people of 65 and older (see the Supplementary Old Age Pension (AIO) for this last group). The law distinguishes: married people, registered partners or people living together unmarried; single parents (taking care of one or more children under 18); singles. A

different standard applies for each of these groups. It is 100% of the net minimum wage for married people and people living together and 70% for single parents between 21 and 65 and 50% for singles between 21 and 65. Source: http://www.doksinet The principle for the single parents and singles standard is that they can share the costs of living with others. If they cannot share or can only do so partially, the city may grant a supplementary benefit of max. 20% of the net minimum wage How much is the benefit? Assistance standard ( net per 1 January 2011) 27-65 years of age Married or living together unmarried Single parent Single Max. supplement for single parents and singles of 21-65 In an institution Single or single parent Married Per month Vacation allowance Total € 1,248.16 € 65.69 € 1,313.85 € 873.71 € 624.08 € 249.63 € 45.99 € 32.85 € 13.14 € 919.70 € 656.93 € 262.77 € 277.94 € 432.31 € 14.63 € 22.75 € 292.57 € 455.06 Long-term

benefit dependency allowance People between 21 and 65, who long term have an income that is below the social assistance standard, who have little or no property and no prospects of employment, are eligible for a long-term benefit dependency allowance. Municipalities themselves decide how much this allowance is. Expense allowance for voluntary work People on social security doing voluntary work sometimes get an expense allowance. They may keep a limited amount, without it affecting their benefit If it concerns voluntary work that is regarded by the local authorities as important for the person on social security, an exemption of max. € 150 per month applies The maximum per year is € 1,500. In all other cases, the exemption is lower: max. € 95 per month, with a maximum of € 764 per year. Source: http://www.doksinet Health Care Insurance Act Compensation Anyone over 18 pays a nominal contribution to a health insurance company. For lower incomes, the government contributes to

the costs of the health care insurance in the form of a health care allowance. The benefit for people in an institution is monthly supplemented so that the new health care insurance may be paid. The supplementary benefit is € 45 per month for singles and € 83 per month for married people. Reintegration allowance A once-only contribution, which the person on social insurance receives with regard to reintegration, is free up to € 2,253 per calendar year. Municipalities may grant such an allowance to people on social insurance to encourage positive behaviour for the purpose of creating an outflow of people on social security into paid work. Special assistance If someone has essential special expenses, which according to the local authorities he cannot pay himself, he can apply to the local authorities for special assistance benefit. These may include for instance moving or study expenses, costs of child care or housing expenses. Income and property are taken into account

Municipalities can determine themselves for which costs and under which conditions special assistance benefit is granted. Where to apply for the benefit? A social assistance benefit must be applied for at UWV WERKbedrijf. A special assistance benefit must be applied for at Municipal Social Services or the Social Affairs Department of your municipality. Source: http://www.doksinet Income Provisions for Older or Partially Disabled Unemployed Persons Act (IOAW) The IOAW is an income provision for older unemployed persons. They are eligible for an IOAW benefit if the unemployment benefit (WW) has ended. The IOAW benefit is an addition to the (family) income up to the social assistance level. Who is eligible? Unemployed persons aged 50 at the time they become unemployed and who have had the wage related unemployment benefit (WW) (plus the follow up benefit if they were entitled to it) fully and for more than three months; Unemployed persons who have become entitled after age 50 to a

benefit under the terms of the Resumption of Work for the Partially Disabled Scheme(WGA) and who lose this right again because they have been found to be less than 35 per cent disabled in a re-examination; Partially disabled persons receiving an IOAW benefit on 28 December 2005 and who are not entitled to a supplementary benefit under the terms of the Supplementary Benefits Act because they have a partner who was born after 31 December 1971 and have no child at home under twelve. The IOAW benefit is linked with the unemployment benefit (WW). The IOAW supplements the total income of the unemployed person and his partner (income from work, benefits, pensions) to the social assistance level. Property, such as a house or savings, is disregarded. How much is the benefit? Gross IOAW standards per month as of 1 January 2011 (including 8% vacation allowance) single 23 or over € 1,169.50 single 22 years € 914.76 single 21 years € 770.48 single parent 21 or over € 1,472.68

married/living together (both partners 21 or over) € 1,521.58 Lower standards apply for singles under 21. Source: http://www.doksinet Where to apply for the benefit? An IOAW benefit must be applied for at UWV WERKbedrijf in your place of residence or your region. Married people or people living together must apply together. UWV WERKbedrijf will send your application to the Social Services Department of your municipality. Social Services will decide on the application and will inform you by letter. Income Provisions for Older Unemployed Persons Act (IOW) People of 60 and older who have become unemployed or will become unemployed between 1 October 2006 and 1 July 2011 and who are entitled to unemployment benefit (WW) longer than three months, get an IOW benefit after their WW benefit has ended. The IOW benefit is max 70 per cent of the minimum wage and is not linked to the income of the partner or to property. Income of the person concerned will be deducted from the IOW benefit.

The arrangement is temporary and has to guarantee a minimum income for older people after their unemployment benefit (WW). Source: http://www.doksinet Income Provisions for Older or Partially Disabled Formerly SelfEmployed Persons Act (IOAZ) The IOAZ is a benefit for older people who stopped working as self-employed persons. The IOAZ benefit supplements the (family) income up to the social assistance level. Older people may get this benefit until the age of 65 Who is eligible? Self-employed of 55 and older, who are expected to have an income below the minimum income calculated for self-employed people (€ 21,178) and therefore are forced to terminate their business or profession; The average annual income must have been below € 20,405 in the three years prior to the application and the future income must not be expected to be higher than € 21,178; The business or profession must have been executed for at least ten years, or three years with seven years of employment before

that; The self-employed person must have worked 1,225 hours or more in his own company. This is 24 hours on average If the partner worked along, the self-employed person must have worked in the company at least 875 hours per year and the partner at least 525 hours per year; Partially disabled persons who were already receiving an IOAZ benefit on 28 December 2005 and who are not entitled to a supplementary benefit under the terms of the Supplementary Benefits Act because they have a partner who was born after 31 December 1971 an do not have a child under twelve at home. The benefit starts only after the business or the profession has been terminated. The IOAZ benefit supplements the income of the unemployed person and his partner (income from work, benefits, pensions) up to the social assistance level. Property up to € 122,094 is not taken into account. The extra property is assumed to annually yield 4% earnings, which will be deducted from the benefit. For people receiving an IOAZ

benefit and who have insufficient pension, max. € 115,200 is exempted for the purpose of additional pension provisions. Source: http://www.doksinet How much is the benefit? Gross IOAZ standards per month as of 1 January 2011 (including 8% vacation allowance) Single 23 or older € 1,169.50 Single parent 21 or older € 1,472.68 Married/living together (both partners 21 or older € 1,521.58 Where to apply for the benefit? The IOAZ benefit must be applied for at UWV WERKbedrijf in your place of residence or region before the company or profession is terminated. The company must be terminated within 18 months after the application. Married people or people living together must apply together. Source: http://www.doksinet Investment in Sustainable Work for Young People Act (WIJ) The Investment in Sustainable Work for Young People Act (WIJ) has been in force since 1 October 2009. This Act obliges municipalities to offer work combined with schooling to young people between 18 and 27

applying for social assistance. This can be a job, a type of schooling or a combination of both, tailored to the situation of the young person. When they accept the schooling offer, they will receive an income equal to the social assistance benefit where necessary. If they do not accept the offer, they will not get a benefit. For young people between 18 and 21 the social assistance standard is derived from child benefit. If they have higher essential costs of living, the parents are responsible. If they cannot rely on the parents, they are eligible for supplementary income through special assistance. The municipality determines how much the special assistance will be. Supplementary income standards as of 1 January 2011 (including 5% vacation allowance) Married or living together, both partners under 21 - without a child or children - with a child or children Married or living together, with one partner under 21 and the other between 21 and 26 - without a child or children - with a

child or children Married or living together with one partner under 21 and the other 27 or older3 - without a child or children - with a child or children Married or living together with both partners between 21 and 26 - without a child or children - with a child or children Married or living together with one partner between 21 and 26 and the other partner 27 and older4 3 4 Assuming the partner of 27 or older does not receive social assistance. Assuming the partner of 27 or older does not receive social assistance. € 454 € 716.77 € 883.93 € 1,146.70 € 227 € 489.77 € 1,313.85 € 1,313.85 € 656.93 € 919.70 Source: http://www.doksinet Single of 18,19 or 20 years - without children - with children Single between 21 and 26 - without children - with children Single parent allowance € € 227 489.77 € 656.93 € 919.70 Max. € 262.77 Source: http://www.doksinet Artists Work and Income Scheme Act (WWIK) The Artists Work and Income Scheme Act (WWIK) gives

supplementary income to artists if they cannot support themselves. Starting artists may use the WWIK benefit whilst building up a profitable professional practice. Established artists can cope with a temporary drop in their income with the help of a WWIK benefit. Who is eligible? You are entitled to an WWIK benefit when you meet the following requirements: you have graduated from one of the institutions providing an art education or you work as an established artist. Creative artists such as sculptors and choreographers and non-creative artists such as actors and dancers may be entitled to the benefit+ your income is below the social assistance level; your property does not exceed a certain amount; the following also applies for established artists: o You must have earned at least € 1,200 in the twelve months prior to the application for the WWIK benefit; o You can be considered a professional artist. For information on the requirements please refer to „Stichting

Cultuur-Ondernemen‟. Stichting Cultuur-Ondernemen It is the statutory duty of Stichting Cultuur-Ondernemen (www.kunstenaarsenconl or www.cultuurenondernemennl) to conduct professionalism investigations They carry out these investigations only on the instruction of the social Services Departments of municipalities. Income test A progressive income requirement applies to all those entitled to WWIK benefit. In order to remain eligible, the artist‟s income development will be reviewed based on an increasing requirement every 12 months that the artist receives benefit. Source: http://www.doksinet Months of WWIK benefit 12 months 24 months 36 months Gross annual income € 2,800 € 4,400 € 6,000 The income may be earned with the art or with other work. An artist is entitled to WWIK benefit for a maximum of four years within a ten year period. The WWIK benefit is a gross amount and has no separate vacation allowance. It is included in the monthly benefit payment How much is the

benefit? WWIK standards per month as of 1 January 2011 (including 8% vacation allowance) Gross Single € 741.04 Single parent € 1,028.64 Married and living € 1,095.77 together unmarried Net € 643.79 € 906.56 € 1,037.94 Where to apply for the benefit? You can apply for the WWIK benefit in one of the following cities: Alkmaar, Amsterdam, Arnhem, Assen, Breda, The Hague, Eindhoven, Enschede, Groningen, Haarlem, ‟s-Hertogenbosch, Hilversum, Leeuwarden, Lelystad, Maastricht, Middelburg, Rotterdam, Tilburg, Utrecht, and Zwolle. Source: http://www.doksinet Sickness Benefits Act (ZW) and the Exceptional Medical Expenses Act (AWBZ) The Health Care Insurance Act (ZVW) and the Exceptional Medical Expenses Act (AWBZ) are the policy area of the Ministry of Health, Welfare and Sport (VWS), not that of the Ministry of Social Affairs and Employment (SZW). To provide a „complete‟ summary of the social security, some information about this legislation has been included here. For

more intrinsic information about the ZVW and AWBZ benefits, please refer to the Ministry of Health, Welfare and Sport (www.minvwsnl) Health Care Insurance Act (ZVW) A health care insurance and supplementary insurance cover the cost of medical care. You are legally required to take out a basic health care insurance The government determines the contents of the basic package. Besides that, individual supplementary insurances are optional. Insurance companies are obliged to accept anyone applying for the basic insurance. How much is the contribution? The insurance companies themselves determine how much the fixed (nominal) contribution is. The monthly contribution therefore may be different per insurance company. Children under 18 do not pay a contribution Besides the contribution to the health insurance company, an income related contribution is paid to the government as well. This contribution is automatically deducted from the salary/benefit by the employer or the social insurance

administration, but is also compensated by them again (for the most part). Health Care Allowance Depending on your income, you may be eligible for a compensation for the costs of contribution: the health care allowance. This allowance is applied for at the Tax Authority. For information on the health care allowance, please refer to www.toeslagennl Source: http://www.doksinet Exceptional Medical Expenses Act (AWBZ) The ANWZ is a social insurance against the risk of exceptional medical expenses, for which you cannot take out an individual insurance. Anyone living or working in the Netherlands is covered for it and is entitled to a AWBZ compensation. The AWBZ covers serious medical risks not covered by the health care insurances, such as for instance hospitalisation in an AWBZ institution (such as a nursing home or a convalescent home) including the care that is required. You are automatically covered for the AWBZ via your health care insurance company. The execution has been

transferred to regional care administration offices. How much is the contribution? The AWBZ contribution is income related and is deducted by the employer or the social insurance administration from your salary/benefit. An (income related) contribution is usually required when AWBZ care is used. Your benefit abroad Your benefit is only paid abroad when you live in an EU/EEA country, the Dutch Antilles, Aruba, or a country with which the Netherlands has entered a treaty on proper inspection of the issuance of benefits, such as old age pension (AOW), WAO, WIA, WAZ, ANW, Sickness Benefit and Child Benefit. Anyone moving to a foreign country the Netherlands does not have a treaty with, is no longer entitled to a benefit. You will then lose your benefit within three months Please refer to www.szwnl for a list of the treaty countries Exception for old age pension (AOW) There is one exception for the AOW. Someone 65 years of age will not lose the full right to AOW when moving to a

non-treaty country. However, he is only eligible for the AOW benefit without supplementary benefit for married couples (max. 50% of the net minimum wage), independent of the actual situation. Source: http://www.doksinet No supplementary benefit abroad You are no longer entitled to supplementary benefit when you move abroad. Since May 2005 you are also no longer entitled to supplementary benefit when you move to a country outside the EU/EEA or Switzerland. The following exceptions apply: Based on jurisprudence you will be able to keep your supplementary benefit when moving to: Bosnia Herzegovina, Brazil, Canada, Chile, Cyprus, Israel, Cape Verde, Croatia, Macedonia, Malta, Morocco, New Zealand, Serbia-Montenegro, Slovenia, Tunisia, the United States and South Korea. The Dutch government is planning to adjust the existing treaties with these countries. So the export of supplementary benefits to these countries will be abolished in the future. Objection and appeal If you do not agree

with a decision of the social insurance administration, generally you first have to submit a written appeal to that administration and only after the appeal procedure you may appeal to the court, Administrative Law Division. If the person who wants to appeal has already consulted extensively with the social insurance administration, and to no avail, he may indicate in the written appeal that he wants to appeal in court immediately. The appeal phase will then be skipped The social insurance administration will review if the case qualifies for direct appeal. If so, the written appeal is sent directly to the court More information For general questions to the national government, you can call the Postbus 51 info number toll free : 0800 8051, or refer to www.rijksoverheidnl Source: http://www.doksinet The following administrations execute the social insurance acts: AOW, ANW, AKW and TOG Child Budget applications Sickness benefit, WAO, WIA, Unemployment benefit (WW), WAZ, WAJONG, IOW,

WIJ, Supplementary Benefits Act, Work and Care Act and the ZEZ scheme WW applications, Supplementary Benefits Act, WWB, IOAW and IOAZ WWIK Social Insurance Bank (SVB) www.svbnl Basisadministratie verzekeringen: (020) 656 53 52 TOG: (0475) 36 80 40 Tax Authority www.toeslagennl 0800-0543 Institute for Employee Benefit Schemes(UWV) www.uwvnl for employers: 0900-9294 for employees: 0900-9295 UWV WERKbedrijf Alkmaar, Amsterdam, Arnhem, Assen, Breda, The Hague, Eindhoven, Enschede, Groningen, Haarlem, ‟sHertogenbosch, Hilversum, Leeuwarden, Lelystad, Maastricht, Middelburg, Rotterdam, Tilburg, Utrecht and Zwolle