Glossary

The BAZ (Basisverzekering Arbeidsongeschiktheid Zelfstandigen or Basic Disability Insurance for the Self-Employed) is a mandatory disability insurance for all self-employed entrepreneurs with profit from business (income tax entrepreneurs) being prepared by the Dutch government. The premium is 6.5% of income with a maximum of €195 per month and the benefit is 70% of income up to a maximum of 100% of the minimum wage. The bill is expected to go to the House of Representatives in spring 2025 and could take effect from 2027. Director-shareholders and result earners are not covered by the BAZ obligation.