PwC Dutch Caribbean News
Amendment to the Health Levy and the Health Insurance rates

Parliament of Aruba is expected to pass an amendment to increase the so-called Health levy (in Dutch abbreviated BAZV) rate from 1% to 2% and to decrease the general health insurance (in Dutch AZV) rate from 2.6% to 1.6%. The purpose is to shift the funding from direct taxation on employee's income to indirect taxation through the BAZV. Additionally, Government will publish a proposal to compensate the purchasing power of those with less income (e.g. those on welfare).

The aim of the proposals is to reduce the Government's contribution to the AZV fund and as such is a budgetary measure. Additionally, the shift from direct to indirect taxation aims to improve the purchasing power of employees.

In our newsflash we also describe how to calculate and remit the BAZV and how to notify this on invoices.

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