Social security contributions, Portugal vs the Netherlands: rates, AOW, postings

The rates in 2026

On a 60 000 € salary the Portuguese employer pays 14 250 € and the employee 6 600 €; the Dutch employer pays roughly 9 000–10 000 € and the employee pays national insurance of 10 750 € inside the first bracket of income tax. Above 100 000 € the Portuguese charge keeps growing and the Dutch one stops.

• 34,75 % Portuguese total, no ceiling; Dutch national insurance capped at 38 883 € of income
• 24 months maximum posting under Regulation 883/2004 with an A1 certificate
• AOW accrues 2 % per year of Dutch residence between 17 and 67 — emigrants stop accruing unless they opt for voluntary insurance
• S1 from CAK gives AOW pensioners SNS cover in Portugal against a contribution paid to CAK

One system at a time

Under the EU coordination rules you are insured where you work. A Dutch employer sending an employee to Portugal for up to 24 months keeps them in the Dutch system with an A1 from the SVB; an employee hired locally, or a remote worker who moved on their own initiative, is insured in Portugal and the Dutch employer must register with Segurança Social (or use an employer of record) and pay 23,75 %. A self-employed person pays where the activity is carried on. Pensions from both countries are paid for their own periods; periods count towards each other’s minimums (15 years for a Portuguese old-age pension).

The AOW after emigration

The Dutch state pension is built by residence, 2 % per year between 17 and the AOW age: someone who leaves at 50 after 33 insured years receives 66 % of the full AOW at 67, paid to Portugal. Accrual stops on leaving unless you take out voluntary AOW/Anw insurance with the SVB within a year of departure, at a premium based on income. The AOW is taxed in Portugal under article 18; the Netherlands stops withholding once the treaty exemption is granted.

Health cover

Residents of Portugal working here join the SNS through residence; Dutch health insurance ends. AOW and Dutch pension recipients register with the SNS on an S1 issued by CAK and pay CAK a contribution based on Dutch premiums adjusted by a country factor; the Dutch basic insurance itself ends. Many keep a Portuguese private policy for faster access.

Steps

Questions