This table contains figures on the remuneration of general practitioners, dentists, psychiatrists and (other) medical specialists by age and gender who work in the healthcare sector. The income is broken down according to the type of income of the doctor (self-employed, salaried, director-major shareholder, other and total). It concerns doctors who work in the healthcare sector, i.e. have an employment relationship in SBI Q of the Standard Industrial Classification 2008 (SBI 2008), these are SBI codes starting with 86, 87 or 88. The reference moment used in a reporting year is the last Friday before Christmas. The sharp change in the average dividend from a substantial interest in 2019 compared to the previous year is partly due to a change in dividend tax. In the coming years, DGAs must limit any debts to their company to a maximum of 500,000 euros; anything borrowed from one's own company above this amount is regarded as a notional substantial interest. A company's debts can be reduced by means of dividend payments. Since the rate on income from a substantial interest in box 2 will gradually increase, it is most favorable to pay out dividend as early as possible. Data available from: 2011 Status of the figures: The data that are (partly) based on tax returns (profit, dividend, average income from other work, average standardized income) become available one year later than the publication on the number of employed doctors and the average annual wage. All figures for 2020 are provisional. The figures for 2019 are provisional, except for 'number of employed doctors', 'average annual salary excluding special remuneration', 'average annual salary including special remuneration'. The numbers are final. The figures for the other years are final. Changes as of 23 June 2022: - The provisional figures for 2019 for 'average profit', 'average dividends', 'average income from other work' and 'average standardized income' have been added. Corresponding figures for 2018 have thus become final. - The provisional figures for 2020 for the 'number of employed doctors', 'average annual salary excluding special remuneration' and 'average annual salary including special remuneration' have been added. Corresponding figures for 2019 have thus become final. When will new numbers come out? The following figures will be published in the second quarter of 2023: - The provisional figures for 2020 for 'average profit', 'average dividends', 'average income from other work' and 'average standardized income'. Corresponding figures for 2019 thus become final. - The provisional figures for 2021 for the number of employed doctors, 'average annual salary excluding special remuneration' and 'average annual salary including special remuneration'. Corresponding figures for 2020 thus become final.
