Category: Remuneration
Social contributions
Mandatory contributions self-employed people and directors pay toward their own social security.
As a self-employed director you fund your own pension, healthcare and other social security cover through contributions calculated on your income, rather than through an employer. They come off the top before personal tax and are one of the two costs — alongside tax — that shrink gross pay into net pay.
In the worked example
On the worked example for a freelancer in Netherlands with €115,500 of revenue, this line comes to €0.
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This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.