Ex officio advance payment and refund of Health Insurance Act contribution

Dutch Tax and Customs Administration

This page contains information about the algorithm 'Ex officio advance payment and refund of Healthcare Insurance Act contribution'. This algorithm selects persons who are eligible for an advance payment of the healthcare insurance refund.

Last change on 3rd of July 2025, at 8:46 (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-voorschot-en-teruggave-bijdrage-zorgverzekeringswet/

Responsible use

Goal and impact

The Tax Administration checks withholding agents (such as an employer, pension fund or benefits 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 Administration. The employee insurance contributions and the income-dependent healthcare insurance contribution are not deducted from the employee's wage, but are paid by the employer to the Tax Administration.

Benefit agencies deduct the Healthcare Insurance Act contribution from the pension or benefit of their beneficiaries. They remit the contribution to the Tax Administration. Employers pay an employer contribution Healthcare Insurance Act for their employees and remit it to the Tax Administration. It may happen that too much Healthcare Insurance Act contribution has been paid, entitling you to a refund. It is then possible to get an advance on this refund.

This algorithm is used to make a selection of persons to whom an advance on the Healthcare Insurance Act refund can be paid.

Considerations

It is important that citizens receive a correct advance on the Health Insurance Act refund. We want to do this carefully. The algorithm can support a Tax Administration employee in this. 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.

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 Administrative Law Act:
2. General Data Protection Regulation:
3. Archives Act 1995:
4. General Administrative Law Act:
5. General State Tax Act:
6. General Data Protection Regulation Implementation Act:
7. Health Insurance Act:

Links to legal bases

• Algemene wet bestuursrecht: : https://wetten.overheid.nl/BWBR0005537/
• Algemene verordening gegevensbescherming: : https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:32016R0679
• Archiefwet 1995: : https://wetten.overheid.nl/BWBR0007376/
• Algemene wet bestuursrecht:: https://wetten.overheid.nl/BWBR0005537/
• Algemene wet rijksbelasting: : https://wetten.overheid.nl/BWBR0002320/
• Uitvoeringswet Algemene verordening gegevensbescherming: https://wetten.overheid.nl/BWBR0040940/
• Zorgverzekeringswet:: 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 special personal data are used in this algorithm.

• Equality and non-discrimination

The algorithm is assessed in line with applicable non-discrimination principles for direct and indirect discrimination. 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 (BSN, date of birth)
• Tax wage data
• Health insurance law data

Links to data sources

• Persoonsgegevens belastingplichtige (BSN, geboortedatum): Basisregistratie Personen (BRP)
• Fiscale loongegevens: Belastingdienst
• Zorgverzekeringswet gegevens: Belastingdienst

Technical design

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

A file containing the target group for the automatic advance refund follows from the algorithm. This file can be accessed by a handler.

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.