When are you a director-shareholder, and are you then insured for unemployment and sickness?
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
For payroll tax you are a director-shareholder from a substantial interest of 5 per cent and must pay a customary salary; for employee insurance you are not insured if you hold at least half of the votes or cannot be dismissed against your will for another reason.
- An uninsured director-shareholder has no right to unemployment, sickness or disability benefits and must arrange a safety net themselves.
- Even without employee insurance the BV pays payroll tax and the employer's health insurance levy.
- A minority shareholder may still be uninsured if the articles require a larger majority for dismissal.
- You get certainty with a ruling on your insurance status from the tax authorities or the employee insurance agency.
If you work in your own BV, you are employed by that BV and receive a salary. Yet you are not an ordinary employee. For the tax authorities you quickly count as a director-shareholder, with the obligation to pay yourself a customary salary. For employee insurance the law looks at something else: whether you control your own dismissal. The answer determines whether your BV pays contributions for unemployment, sickness and disability insurance, and whether you are entitled to benefits if things go wrong. This article covers how those two tests work, what they mean for your payroll and how to arrange a safety net yourself.
Two tests: the tax authorities and employee insurance
The term director-shareholder suggests a fixed threshold, but there is none that applies everywhere. For payroll tax you are a director-shareholder if you have a substantial interest of at least 5 per cent and work for the BV. You must then pay yourself a customary salary.
For employee insurance the question is different: can you be dismissed against your will? If you hold at least half of the votes at the shareholders' meeting, directly or through your holding, you cannot, and you are not insured. If you hold less but can still block your dismissal, for example because the articles require a larger majority or because you hold special shares, you are not insured either.
| Situation | Customary salary | Insured for unemployment, sickness and disability |
|---|---|---|
| 100 per cent through your holding | yes | no |
| 50 per cent, the rest with a partner | yes | no, you hold half of the votes |
| 20 per cent, you can be dismissed | yes | usually yes |
What does that mean for your payroll?
Your BV must file payroll returns as an employer, even if you are the only person receiving a salary; see how payroll taxes work. The BV withholds payroll tax from your salary and pays the employer's health insurance levy. If you are not insured for employee insurance, the BV pays no unemployment and disability contributions, and you indicate that in the payroll return.
If your situation is not clear-cut, for example with a minority interest or a special arrangement in the articles, request a ruling on your insurance status. You can do this with the tax authorities or with the employee insurance agency, and both apply the same rules. With such a ruling you know for sure that your BV will not have to pay contributions retrospectively, and that you are not wrongly counting on a benefit.
No safety net: what if you fall ill or the BV stops?
If you are not insured, you have no right to unemployment benefit if the BV goes bankrupt, no sickness benefit if you fall ill and no disability benefit if you become long-term unfit for work. Your BV also does not have to continue paying your salary during illness as it would for an ordinary employee, unless you have agreed that with the BV yourself. In practice it means your income stops at the moment you need it most.
That is the same situation as a freelancer with a sole proprietorship, and the solutions are the same too: a financial buffer, disability insurance or voluntary insurance with the employee insurance agency. The latter has strict registration deadlines. What happens if you arrange nothing is in ill without disability insurance.
- No unemployment benefit on bankruptcy or when you stop your BV.
- No sickness benefit and no mandatory continued salary during illness.
- No disability benefit for long-term incapacity.
- You do still have health insurance, through the BV's employer's levy.
Frequently asked questions
From when do I have to pay a customary salary?
As soon as you hold at least 5 per cent of the shares, possibly together with your tax partner, and do work for the BV. That is a different threshold from the one for employee insurance.
How can I be sure whether I am insured?
Request a ruling on your insurance status from the tax authorities or the employee insurance agency. It applies to your situation as you described it.
Does my BV pay the health insurance levy?
Yes. Even if you are not insured for employee insurance, the BV pays the employer's levy under the Health Insurance Act on your salary.
Sources
- The director-shareholder and employee insuranceKVK · kvk.nl
- Director-shareholder designation regulation 2016Staatscourant · zoek.officielebekendmakingen.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
