Already an account? Log in

    Try Payroll Rendement

    With 13 published issues in a calendar year Payroll Rendement offers the most up to date answers to your professional questions with news, themes and articles.

    Subscribe to Payroll Rendement for the next three months for only € 3, excluding VAT (normal price is € 99 per year). This offer applies to a business trial subscription, valid until cancellation.

    Fill out the form below and subscribe

    Are you interested in similar English publications? Rendement also offers (about Dutch HRM regulations), (about Dutch tax regulations) and (about Dutch financial SME-news). Try these publications for three months each for € 3, excluding VAT. Normal price is €99 per year.

    Promo code (when available)

    We ask you to agree to our General Terms and Conditions and read our Privacy Policy.

    When clicking on subscribe, you automatically give permission to receive the newsletter and offers, with which we inform you about relevant products and services of Rendement Uitgeverij BV. If you do not want this, please contact us via You can also withdraw the consent at any time by clicking on the unsubscribe link at the bottom of each email.

    Reduced Awf premiums as of August 2021

    As of August 1, the Awf premiums will definitively be reduced for the remainder of 2021. A different date applies if you file your payroll tax returns every four weeks, however, in which case the reduction will go into effect on August 16 (i.e. tax period 9). Per employee, an employer pays a set percentage of an employee’s wages as Awf premium into the ‘Algemeen werkloosheidsfonds (General Unemployment Fund). There are two types of Awf premium: a low premium and a high premium. The low Awf premium – applicable to the wages of employees with a permanent contract – will be reduced from 2.7% to 0.34% of the employee’s wages. The high Awf premium – applicable to the wages of all other employees – will be reduced from 7.7% to 5.34%. The difference of 5 percentage point between the low and high premiums will thus be maintained, as mandated by law.


    Although the decision was pending for quite some time, the outgoing cabinet of the Dutch government will now officially push through with the reduction of the Awf premiums. The reduction is the result of newly available budget, after it was decided to withdraw the Job-related Investment Tax Credit (BIK). The reduced Awf premiums will save your organization quite some money in the upcoming months. For example: for an employee earning € 4,800 in gross wages per month, you will save 5 x 2.36% x €4,800 = €566 on the Awf premium in the remaining five months of 2021. And there is no difference between employees with a permanent contract and a temporary contract. In both instances you will save the same amount, namely 11.8% of their gross monthly wages. Now you do the math on how much that will save you in total!

    Share this article on: