The Zorgverzekeringswet (Zvw), or Health Insurance Act, is the legal framework that obliges every Dutch resident and cross-border worker to hold a basic health insurance policy with a private insurer. The basic package (basispakket) is set by the Ministry of Health and covers GP care, hospital treatment, and most prescription medicines.
Financing is split. Residents pay a flat monthly premium directly to their chosen insurer, plus an annual deductible (eigen risico) of 385 euros in 2026. The state tops this up through an income-dependent contribution known as the werkgeversheffing Zvw or bijdrage Zvw, which is levied on wages, benefits, and pensions.
For employees, employers pay the income-dependent contribution on top of gross salary. Self-employed persons and pensioners settle their own bijdrage through the annual income tax assessment issued by the Belastingdienst.