Mandatory disability insurance (AOV) for ZZP’ers in the Netherlands in 2026: status and proposed BAZ rules

Is disability insurance (AOV) mandatory for ZZP’ers in the Netherlands in 2026?

No. As of 2 March 2026, Dutch self-employed people (ZZP’ers) are not legally required to have an occupational disability insurance (arbeidsongeschiktheidsverzekering, AOV). The government’s draft for a mandatory public basic scheme (BAZ) was sent to the Council of State on 12 September 2025 and is not in force yet; KvK summarises the current timeline as postponed until 2030.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. In 2026, a ZZP’er is still free to choose whether to insure, save, or combine options. Common options are saving cash, buying a private AOV, using a UWV voluntary insurance if eligible, or joining a broodfonds-style group that typically supports the first 1–2 years of sickness.

Without an income replacement plan, the financial gap can be large. The Dutch government estimates that bridging 4 years at a minimum-wage income level requires about € 100.000. That figure is a planning benchmark, not a premium quote, and it is meant to show the order of magnitude.

What is the proposed mandatory basic scheme (BAZ), and what are the key parameters in the 2025 proposal?

The 2025 proposal would introduce a mandatory public basic disability insurance for income-tax entrepreneurs (IB-ondernemers) until the AOW age (67 in 2026). The updated proposal sets an estimated premium at 5.4% of profit with a cap of € 171 per month (down from 6.5%), a waiting period of 2 years, and a benefit of 70% of prior income up to 100% of the minimum wage.

"Een ongeluk of ziekte kan ons allemaal overkomen."

"Door een basisverzekering te introduceren zorgen we dat iedereen zekerheid heeft."

On 12 September 2025, the cabinet sent an updated BAZ proposal to the Council of State. The update followed criticism from UWV and the Belastingdienst about feasibility. The cabinet also stated that 3/4 of self-employed people are currently not insured for disability, and that premiums are often seen as too expensive.

The same update reports 2.260 responses to the internet consultation. To address execution risks, the proposal lengthens the waiting period to 2 years and lowers the premium compared with the earlier draft. The proposal also adds a fixed yearly moment to switch from the public scheme to a qualifying private insurer at the end of the calendar year. The cabinet says this is comparable in timing to the annual health-insurance switch window.

• Premium basis: 5.4% of profit (made winst) with a maximum of € 171 gross per month (proposal figures).
• Waiting period (wachttijd): 2 years before the benefit starts.
• Benefit level: 70% of pre-disability income, capped at 100% of the statutory minimum wage.
• Administration: public scheme via UWV; private insurance can be used as an opt-out if it meets conditions.
• Annual switch window: one scheduled moment per year to move from public to private coverage (end of calendar year).
• Combined employee + self-employed: no premium if a WIA benefit already reaches minimum-wage level (proposal rule).

Who would be covered, who would be excluded, and what does this mean for expat freelancers?

The draft BAZ applies to Dutch income-tax entrepreneurs who earn “winst uit onderneming” (IB-ondernemers). The government lists exclusions such as directors–major shareholders (DGA), “resultaatgenieters” taxed as other work, and partners who help in a partner’s business. Nationality is not a criterion: an expat who files as an IB-ondernemer and is socially insured in the Netherlands would be in scope until the AOW age (67 in 2026).

The Rijksoverheid policy page describes the target group as IB-ondernemers, meaning freelancers who are treated as entrepreneurs for Dutch income tax. That definition matters for expats, because the trigger is tax status, not passport. A freelancer using a BV structure as a DGA would fall outside the default scope in the proposal.

The proposal also recognises existing cover. A private disability insurance can replace the public scheme if it meets the conditions set in the law and regulations. A schenkkring or broodfonds does not remove the basic obligation in the proposal, but it can help bridge the 2-year waiting period.

• Included: income-tax entrepreneurs (IB-ondernemers) with “winst uit onderneming”.
• Excluded: directors–major shareholders (DGA) and other BV-based entrepreneur-directors.
• Excluded: “resultaatgenieters” (income from other work), such as one-off lecture fees.
• Excluded: partners who work in their partner’s business as a helping spouse/partner.
• Opt-out: keep a qualifying private AOV and do not pay into the public scheme (proposal).
• Not an exemption: schenkkringen remain covered; they can help cover the 2-year waiting period.

How much could the mandatory AOV cost, and what benefit level is proposed?

Using the 12 September 2025 proposal numbers, the premium would be 5.4% of annual profit, capped at € 171 per month. The cap is reached at about € 38.000 profit per year (€ 171 × 12 ÷ 0.054). The proposed benefit is 70% of prior income with a ceiling at 100% of the minimum wage; the 1 January 2026 gross reference minimum month wage is € 2.294,40.

The figures below are illustrative calculations from the 2025 proposal and can still change in parliament. They assume profit equals the premium base and convert to a monthly amount by dividing by 12. For the benefit ceiling, the proposal links the maximum to the statutory minimum wage; Dutch social security tables use a reference minimum month wage of € 2.294,40 from 1 January 2026.

Is AOV deductible for Dutch income tax in 2026, and how are payouts taxed?

Premiums for a private AOV with periodic benefits are deductible in the income tax return as “uitgaven voor andere inkomensvoorzieningen” (not business costs). Periodic benefits are taxed in Box 1 as income from former employment and insurers withhold wage tax. If the policy pays a lump sum, premiums are not deductible; the lump sum is included in Box 3 wealth.

The Belastingdienst distinguishes between policies that pay periodic benefits and policies that pay a lump sum. For periodic benefits, the premium deduction is claimed in the personal income tax return under “uitgave voor andere inkomensvoorzieningen”. For lump-sum policies, the Belastingdienst states there is no premium deduction.

A practical bookkeeping point is that the deductible premium is not a business expense line. Many freelancers still track it for budgeting, but the tax claim happens in the personal return. For more tax examples, see the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands) and the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Check the payout form: periodic (recurring) vs one-off lump sum.
• If periodic: claim the premium under income-provision expenses in the personal return (Box 1).
• If periodic: report the benefit as income from former employment; the insurer withholds wage tax.
• If lump sum: do not claim a premium deduction for this policy type (Belastingdienst rule).
• If lump sum: include the amount in Box 3 wealth in the year you receive it.
• Keep insurer annual statements; they support both the deduction and the withholding credit.

How do cross-border rules work for an expat ZZP’er, and when do you need an A1 certificate?

If a self-employed person works in more than one EU/EEA country, EU coordination aims to apply only one social-security system. SVB says a self-employed person can request an A1 certificate to prove whether Dutch social insurance applies and must report working in multiple countries. An EU Commission practical guide notes a common exception is posting, where temporary work abroad can remain under the home system for up to 24 months.

For expats, the A1 certificate is the practical document that foreign institutions often request. SVB explains that a foreign social-insurance authority or tax authority may ask for an A1 certificate and that a self-employed person can request it from SVB. SVB also says working in multiple countries must be reported to the social-security institution in the country of residence.

EU rules also contain exceptions to the general “country of work” principle. The European Commission guide describes a key exception for temporary postings, with an anticipated maximum of 24 months, as long as conditions are met. If the facts change, the applicable legislation can change, so expats should reassess when the place of work or residence changes.

• Before starting cross-border work, map the countries where the work will be performed and where you are resident.
• Report working in multiple countries to the social-security institution in the country of residence (SVB if you live in the Netherlands).
• Request an A1 certificate and keep a copy for foreign clients, tax authorities, or social-insurance checks.
• If the work is temporary, verify whether a posting exception could apply for up to 24 months under EU coordination rules.
• When the work pattern changes (new country, new percentage split, or new residence), reassess and request a new determination if needed.
• Keep documentation (contracts, invoices, travel schedule) so you can substantiate where the work is actually performed.