Curacao Payroll & Social Contributions

Social security contributions and payroll withholding

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.

• AOV (old-age pension) — employer share — 9.0% percent (National Ordinance on Old-Age Insurance (Landsverordening Algemene Ouderdomsverzekering, AOV))
• AOV (old-age pension) — employee share — Employee AOV/AWW premium applies on capped wages (combined AOV/AWW employee share around 6.5%) percent ((approx — confirm 2025 employee AOV split)) (National Ordinance on Old-Age Insurance (Landsverordening Algemene Ouderdomsverzekering, AOV))
• AWW (widows/orphans) — employer share — 0.5% percent (National Ordinance on Widows and Orphans Insurance (Landsverordening Algemene Weduwen- en Wezenverzekering, AWW))
• AOV/AWW wage cap — Premium income base capped at ANG 100,000 per year ANG ((approx — confirm 2025 cap)) (National Ordinances AOV / AWW)
• BVZ (basic health insurance) — total rate — 13.6% total (9.3% employer + 4.3% employee) percent (National Ordinance on Basic Health Insurance (Landsverordening basisverzekering ziektekosten, BVZ))
• BVZ — employer share — 9.3% percent (National Ordinance on Basic Health Insurance (Landsverordening basisverzekering ziektekosten, BVZ))
• BVZ — employee share — 4.3% percent (National Ordinance on Basic Health Insurance (Landsverordening basisverzekering ziektekosten, BVZ))
• BVZ wage cap — Premium income base capped at ANG 150,000 per year ANG ((approx — confirm 2025 cap)) (National 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 class percent ((approx — confirm class-based rates)) (National 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 tax (Wage 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 month ((approx — confirm exact due day)) (Wage Tax Ordinance (Landsverordening op de loonbelasting 1976))