Compulsory for all residents of the Netherlands
The (Basic) Health Insurance is an insurance that is compulsory for all residents of the Netherlands. The health insurance covers necessary curative healthcare. The basic health insurance is subject to a duty to insure and a duty to accept: all residents of the Netherlands are under a statutory duty to take out insurance, and insurers are under a statutory duty to accept everyone for the basic health insurance. The government determines the contents of the basic cover, and insurance companies are legally obligated to at least offer this package in their basic package.
The basic package covers includes (2016):
- Healthcare and accommodation in the hospital
- GP healthcare
- Medicines and pharmacy
- Childbirth and maternity care
- Mental health care
- Dental care for children up to the age of 18
- In addition to the basic health insurance, additional insurance policies can be taken out, for example for reimbursement of dental or physiotherapy treatments.
The contribution to the health insurance consists of two parts:
- One part of the contribution is payable by the insured himself to the health insurer. The insured can thereby make choices as to his insurer and the conditions, for example the minimum policy excess or a higher policy excess.
- The other part of the contribution is paid by the employer. This contribution is a fixed percentage of the salary up to the maximum limit for social insurance purposes (2016: EUR 52,763).
Thus, the total contribution under the Dutch Health Insurance Act [Zorgverzekeringswet] is income-related.
Insurances are offered in two varieties:
The “Naturapolis”: The Health Insurer pays the care providers directly. If the insured takes out care with a provider that has not an agreement with the Health Insurer, it might be possible not all costs are reimbursed.
The “Restitutiepolis”: The insured is free to choose the care provider, but needs to pay the costs themselves and claim the costs with the insurer.
Most insurance companies offer the option to pay a voluntary deductible in addition to the mandatory deductible. The higher the voluntary deductible, the lower the monthly premium.
As an employer you can offer a collective Health plan. A collective plan can have several benefits to both the employee as the employer;
For the employee a collective plan means discount on the annual care premium for both the obligated basic coverage as for any voluntary additional insurances. The maximum allowed discount on the premium is 10%.
The employer can choose to reimburse the care premium. All amounts reimbursed are taxed with both the employer as employee as wage.