Employers in the Netherlands are obliged to pay 7% (2021) of their gross yearly income up to a maximum of € 58,311 to the Healthcare Insurance Act (ZVW or Zorgverzekeringswet). This payment is computed and paid to the Dutch Tax Department based on the employee's basic wage.
All residents and workers in the Netherlands are legally obliged to arrange for at least the basic healthcare package on their own. The cost of this basic healthcare package ranges from 95 to 125 EUR a month, depending on the employee's "own risk."
The basic health insurance package has a comprehensive framework and covers the majority of necessary medical treatment, medicines, and medical aids that are in accordance with current medical practice. The bundle includes certain physiotherapy and dental care treatments. (2016, Ministry of Health, Welfare, and Sport, “Healthcare in the Netherlands”)
All medical and other insurance allowances are taxable advantages.
In the Netherlands, employers often offer extra perks to their workers. A travel stipend for a leased vehicle or 100% of the cost of train/bus ticket for commuting is a typical perk.