Skip to main content

Wlz

Also known as: Wet langdurige zorg, Long-Term Care Act

Tax & Social SecurityLast reviewed: 13 Apr 2026

The Wlz is the Dutch Long-Term Care Act, covering intensive 24-hour care for people with chronic illness or severe disability, funded through a national insurance premium.

Quick Answer

Quick Answer

The Wlz is the Dutch Long-Term Care Act, covering intensive 24-hour care for people with chronic illness or severe disability, funded through a national insurance premium.

The Wet langdurige zorg (Wlz), or Long-Term Care Act, is the Dutch statutory scheme that covers intensive, round-the-clock care for people with severe physical or intellectual disabilities, chronic psychiatric conditions, or advanced dementia. It funds nursing home places, sheltered housing, and equivalent home-based packages when permanent supervision is required.

Access is gated by an indication from the Centrum Indicatiestelling Zorg (CIZ), which assesses whether a claimant needs permanent care. The Wlz sits alongside the Zvw health insurance scheme and the Wmo social support act, each covering a different layer of the care system.

Financing comes from a national insurance premium of 9.65% levied on income in the first tax bracket, deducted by employers as part of wage tax. Recipients of Wlz care also pay an income-dependent personal contribution (eigen bijdrage) collected by the CAK, which partially offsets the cost of residential places.

Sources

Related terms

Loonheffing · Sozialversicherung · Zvw · Social Security Contributions · WW · ZW

Need help with Dutch employment, tax, or compliance?

Octagon has supported international organisations, scale-ups, and multinationals across Europe for over 39 years. Our team can guide you through any employment, payroll, or compliance question — wherever you are in the process.