Source-cited draft: payroll & social contributions for Curacao (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
AOV (old-age pension) — employer share
9.0%National Ordinance on Old-Age Insurance (Landsverordening Algemene Ouderdomsverzekering, AOV)View source ↗
AOV (old-age pension) — employee share
Employee AOV/AWW premium applies on capped wages (combined AOV/AWW employee share around 6.5%)National Ordinance on Old-Age Insurance (Landsverordening Algemene Ouderdomsverzekering, AOV)
AWW (widows/orphans) — employer share
0.5%National Ordinance on Widows and Orphans Insurance (Landsverordening Algemene Weduwen- en Wezenverzekering, AWW)View source ↗
AOV/AWW wage cap
Premium income base capped at ANG 100,000 per yearNational Ordinances AOV / AWW
BVZ (basic health insurance) — total rate
13.6% total (9.3% employer + 4.3% employee)National Ordinance on Basic Health Insurance (Landsverordening basisverzekering ziektekosten, BVZ)View source ↗
BVZ — employer share
9.3%National Ordinance on Basic Health Insurance (Landsverordening basisverzekering ziektekosten, BVZ)View source ↗
BVZ — employee share
4.3%National Ordinance on Basic Health Insurance (Landsverordening basisverzekering ziektekosten, BVZ)View source ↗
BVZ wage cap
Premium income base capped at ANG 150,000 per yearNational Ordinance on Basic Health Insurance (BVZ)
Sickness (ZV) and accident (OV) insurance
Employer-only premiums for sickness (ziekteverzekering) and accident (ongevallenverzekering) on wages up to the ZV/OV ceiling; rates vary by risk classNational Ordinance on Sickness Insurance (ZV) / Accident Insurance (OV)
Wage tax (loonbelasting) withholding
Employers withhold wage tax monthly on the progressive PIT scale as an advance on income taxWage Tax Ordinance (Landsverordening op de loonbelasting 1976)
Payroll remittance deadline
Wage tax and social premiums are filed and remitted monthly, generally by the 15th day of the following monthWage Tax Ordinance (Landsverordening op de loonbelasting 1976)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Curacao social premiums are administered by the Social Insurance Bank (SVB) and cover old-age pension (AOV), widows/orphans (AWW), and basic health insurance (BVZ), plus accident/sickness insurance for employees. Employers withhold wage tax (loonbelasting) and premiums via payroll. Rates below reflect the 2025 SVB schedule.
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Other Curaçao computations in the OpenAccountants Tax Library.