Reward of doctors working in care; profession and specialism

This table contains figures on the remuneration of general practitioners, dentists, psychiatrists and (other) medical specialists working in the care sector. The income is broken down by the type of income of the doctor (self-employed, paid employment, director-major shareholder, other and total). These are doctors working in the healthcare sector, i.e. having an employment relationship in SBI Q of the Standard Business Classification 2008 (SBI 2008), these are SBI codes starting with 86, 87 or 88. The time spent in a reporting year is the last Friday before Christmas. The strong change in the average dividend significant interest in 2019 compared to the previous year is partly determined by a change in the dividend tax. In the coming years, DGAs will have to limit any debt to their company to a maximum of EUR 500,000; anything that is borrowed from one’s own company above this amount is seen as fictitiously significant interest. The debts of a company can be reduced by means of dividend payments. As the rate on income from significant interest in box 2 will rise gradually, the distribution of dividends as early as possible is the most favourable. Data available from: 2011 Status of the figures: The data (partly) based on tax returns (profit, dividend, average income from other labour, average standardised income) become available one year later than the publication on the number of doctors employed and the average annual wage. All figures for 2020 are provisional. The figures for 2019 are provisional, except for ‘number of doctors employed’, ‘average annual salary excl. special remuneration’, ‘average annual salary including special remuneration’. The figures are final. The figures for the rest of the years are final. Amendments as of 23 June 2022: — The 2019 preliminary figures for ‘average profit’, ‘average dividends’, ‘average income from other labour’ and ‘average standardised income’ have been added. Corresponding figures for 2018 have thus become final. — The preliminary figures for 2020 for the ‘number of doctors employed’, ‘average annual pay excl. special remuneration’ and ‘average annual salary including special remuneration’ have been added. Corresponding figures for 2019 have thus become final. When are new figures coming? In the second quarter of 2023, the following figures are published: — The 2020 preliminary figures for ‘average earnings’, ‘average dividends’, ‘average income from other labour’ and ‘average standardised income’. Corresponding figures for 2019 will thus become final. — The 2021 preliminary figures for the number of doctors employed, ‘average annual salary excluding special remuneration’ and ‘average annual salary including special remuneration’. Corresponding figures for 2020 will be final.