--- name: aw-social-contributions description: "Aruba social contribution reference for 2026 covering AOV and AWW employee and employer rates, AZV health contribution allocation and the new pensioner relief. Includes annual contribution examples, income-limit distinctions, employer-only sickness and accident insurance rates, and the annual Cessantia amount. Use for Aruba payroll insurance, SVB rates, pensioner AZV or employer contribution questions. The scope is rate calculation once insured status and contribution income have been established. It excludes net-pay calculations, individual coverage decisions, partial-year limits, benefit entitlement and unresolved sickness or accident threshold mechanics." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/aw-social-contributions" jurisdiction: "AW" tax_year: "2026" last_updated: "2026-10-23" authored_by: "Ryan Duguid" trust_label: "Accountant-authored" review_status: "pending_review" --- # Aruba social contributions: 2026 ## Scope and evidence Source-cited draft, pending accountant review. Apply rates only after establishing insured status and the correct contribution base. The [SVB 2026 schedule](https://www.svbaruba.org/employer/summary-of-tariffs/summary-of-tariffs-2026/?lang=en) was directly readable on 22 October 2026. DIMP's AZV table was available through indexed official text; direct source rechecking remains outstanding. ## Rates and limits | Scheme | Employee | Employer | Annual income limit | |---|---:|---:|---:| | AOV/AWW combined | 5% | 10.5% | Afl. 85,000 | | Ordinary AZV | 1.6% | 8.9% | Afl. 85,000 | AOV/AWW comprises AOV of 14.5% and AWW of 1%. SVB also lists employer-only ZV at 2.65% and OV at 0.25%–2.5%, depending on hazard class. Its ZV/OV threshold is Afl. 70,200 annually or 5,850 monthly. Do not interpret that threshold as an automatic cap without resolving the scheme's coverage rules. Cessantia is Afl. 40 annually per employee employed on 1 January. [Source: SVB 2026 schedule](https://www.svbaruba.org/employer/summary-of-tariffs/summary-of-tariffs-2026/?lang=en). DIMP confirms ordinary AZV annual maxima of Afl. 1,360 employee and 7,565 employer, total 8,925. [Source: DIMP 2026 AZV limits](https://www.impuesto.aw/premiegrenzen-azv). ## Pensioner change From 1 January 2026, qualifying pensioners aged 65 and over have a 0% AZV rate on the first Afl. 30,000, then 10.5% up to the Afl. 85,000 income ceiling. The maximum is Afl. 5,775. The government's example uses contribution income of Afl. 56,000: (56,000 − 30,000) × 10.5% = Afl. 2,730. [Government notice, 8 January 2026](https://www.gobierno.aw/nl/vanaf-1-januari-2026-betalen-gepensioneerden-minder-azv-premies). Do not transfer this pensioner formula to ordinary employee payroll without checking status, income type and the treatment of a birthday during the year. ## Annual arithmetic check For an ordinary insured worker with established full-year contribution income of Afl. 60,000 for both schemes: AOV/AWW is 3,000 employee plus 6,300 employer; AZV is 960 employee plus 5,340 employer. These examples exclude ZV, OV, Cessantia, wage tax and pension arrangements. They do not establish the base from gross salary. ## Filing controls and open questions The [October 2026 DIMP calendar](https://www.impuesto.aw/kalender-digitale-aangifte-oktober-2026) lists 15 October for September LB and SV filing/payment. Do not use that calendar as evidence for separate SVB remittance deadlines. Resolve contribution-base deductions, multiple employers, age transitions, insurance exemptions and ZV/OV coverage mechanics before using this reference to run payroll. Retain the insured-status decision and separate employer/employee reconciliations. General research guidance only, not a complete payroll compliance pack. > Contributed by Ryan Duguid. --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `aw-social-contributions` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/aw-social-contributions. If neither is available, confirm every figure against the official source pages cited above before relying on it.