Ex officio refund of healthcare insurance contributions

Dutch Tax and Customs Administration

The algorithm 'Ex officio refund of healthcare insurance contributions (mass)' selects the required data of individuals who will receive a refund or have to make an additional payment via the mass process. In a mass process, the Tax Administration handles tax cases of very many people at the same time. By ex officio, we mean that the Tax Administration does this itself, without an application or request.

Last change on 30th of October 2025, at 15:44 (CET) | Publication Standard 1.0

• Publication category: Impactful algorithms
• Impact assessment: Field not filled in.
• Status: In use

General information

Theme

Public finance

Begin date

Field not filled in.

Contact information

[e-mail]

Link to publication website

https://over-ons.belastingdienst.nl/onderwerpen/omgaan-met-gegevens/algoritmeregister/

Link to source registration

https://over-ons.belastingdienst.nl/onderwerpen/omgaan-met-gegevens/algoritmeregister/ambtshalve-teruggave-bijdrage-zorgverzekeringswet/

Responsible use

Goal and impact

The Tax Authority checks withholding agents(such as an employer, pension fund or benefit agency) for correct and complete declaration and payment of payroll taxes. Payroll taxes consist of wage tax, national insurance contributions, employee insurance contributions and the income-related Healthcare Insurance Act contribution. Withholding agents (such as an employer, pension fund or benefits agency) deduct the wage tax and national insurance contributions from their employee's wages and, in some cases, the income-related healthcare insurance contribution. They remit this to the tax authorities. The employee insurance contributions and usually the income-dependent healthcare insurance contribution are not deducted from the employee's wage, but are paid by the employer to the Tax Administration.

You or your employer/benefit agency pays the income-related Healthcare Insurance Act contribution to the Tax and Customs Administration. The Healthcare Insurance Act contribution is an amount that you or your employer/benefit agency - in addition to the premium you pay to the health insurer - pays for health insurance. The higher your income, the higher your Healthcare Insurance Act contribution or your employer's Healthcare Insurance Act contribution.

Do you receive wages, a pension or another benefit or several pensions or other benefits at the same time? And does your total income exceed the maximum income on which the Healthcare Insurance Act contribution is calculated (the maximum contribution income)? If so, too much Healthcare Insurance Act contribution is withheld from you in total. The tax authorities will issue a refund of the excess contribution deducted under the Health Insurance Act.

This algorithm selects the necessary data from individuals who have received a refund of the Healthcare Insurance Act contribution via a mass process or have received back too much Healthcare Insurance Act contribution that the Tax Administration has reclaimed. These data are then transferred from one system to another.

Considerations

Transferring the data is necessary to deal with any objections. We want to do this carefully. The algorithm can support a Tax Administration employee in doing so. As a result, the assessment is more careful, efficient and uniform.

Human intervention

Human intervention in the Tax Administration context implies that a competent and knowledgeable employee plays a substantial role in decision-making.

The operation of the algorithm always involves human intervention. The algorithm detects and selects. It is the Tax Administration employee who makes the decision. The algorithm selects only the data needed by the Tax Administration employee.

Risk management

The General Administrative Law Act (Awb) requires the government's actions to be transparent and lawful. The Tax Administration observes the general principles of good governance when applying and developing algorithms.

The algorithm uses data collected under various tax laws. As required by the AVG, no more data is used than necessary.

The selection rules are reviewed periodically and adjusted if necessary to remain compliant with laws and regulations.

Legal basis

1. General State Tax Act:
2. General Administrative Law Act:
3. General Data Protection Regulation:
4. General provisions Citizen Service Number Act:
5. Archives Act 1995:
6. Government Information Security Baseline
7. General Data Protection Regulation (Implementation) Act
8. Health Insurance Act

Links to legal bases

• General State Tax Act:: https://wetten.overheid.nl/BWBR0002320/
• General Administrative Law Act:: https://wetten.overheid.nl/BWBR0005537/
• General Data Protection Regulation:: https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:32016R0679
• General provisions Citizen Service Number Act:: https://wetten.overheid.nl/BWBR0022428/
• Archives Act 1995:: https://wetten.overheid.nl/BWBR0007376/
• Government Information Security Baseline:: https://wetten.overheid.nl/BWBR0043146/
• General Data Protection Regulation Implementation Act:: https://wetten.overheid.nl/BWBR0040940/
• Health Insurance Act:: https://wetten.overheid.nl/BWBR0018450/

Elaboration on impact assessments

• Privacy and AVG

The use of data is tested against the General Data Protection Regulation (AVG). Reviewing personal data reveals any privacy risks and allows appropriate measures to be taken.

The AVG prescribes that no more data should be used than necessary. This is called data minimisation. The Tax Administration regularly examines whether the data used are still necessary and may therefore be used.

• Use of special personal data

No use of special personal data is made within this algorithm.

• Equality and non-discrimination

The selection rules in the algorithm are tested against non-discrimination legislation. Processing as little personal data as possible reduces the risk of direct discrimination. Employees involved in developing and managing the algorithms receive training on data protection and bias.

Operations

Data

Personal data taxpayer

Links to data sources

Personal data taxpayer: Basisregistratie Personen (BRP)

Technical design

The algorithm consists of selection rules drawn up by content experts based on laws, regulations and expertise.

No decision follows from the algorithm, but the objection or request is further processed by an employee.

The algorithm is not self-learning. This means that the algorithm does not develop itself during its use.

External provider

The algorithm was developed by Tax Administration staff and is also maintained internally.