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    New calculation rules as of July 1

    The new calculation rules as of July 1 have been disclosed. They contain the consequences of the statutory minimum wage adjustments for benefits and tax bases at minimum level. The calculation rules as of July 1 contain the new maximum daily wage. The document also includes the new hourly wage criterions that apply to the Low Income Benefit (LIV) for youths as of July 1. These amounts change as the statutory minimum wage changes on July 1, 2021, which will slightly increase by 0.96% As a consequence, the daily wages of the WAO, WIA, WW and the ZW benefits will also be adjusted on July 1. The maximum daily wage for these benefits increases to  € 225.57.

    Maximum income assessable for social insurance

    When determining the amount of employee insurance contributions, all you need to pay is the contribution over the employee’s wages up to the maximum income assessable for social insurance. The maximum income assessable for employee insurance contributions and health insurance premiums will not change on July 1, as they are fixed at € 58.311 for the whole of 2021.   

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