For Employers

Hiring an employee in Aruba: employer compliance checklist

5 min read · October 27, 2026 · Fact-checked 23 October 2026, 16 sources

Afl. 11.58

minimum wage per hour for employees entitled to it, since 1 January 2026 5

10.5%

maximum AZV premium in the 2026 table: 8.9% employer plus 1.6% employee, up to Afl. 85,000 11

31 March

due date of the annual payroll return (VZL) 12

Hiring someone in Aruba involves several authorities, each with its own part: DIMAS for the right to work of foreign nationals, SVb for the social insurance registration, the tax department Impuesto for wage tax and premiums, DAO for labour-law questions, DVG for the food and beverage health certificate, and the Chamber for company documents. This checklist names each step and links to the official source for it. It is general information: it does not give legal or tax advice, and it does not replace asking the authority about your own case.

1. Check the right to work

People who fall under articles 1 and 3 of the admission law (LTU) do not need a permit to live and work in Aruba. Everyone else does.3 For a foreign national, the employer files the first application with DIMAS and signs as guarantor. The guarantor stays liable for costs and must make sure the person leaves within 30 days if the permit expires or is refused or the guarantee ends.3 DIMAS lists the employer documents it expects, including the SVb registration statements and a Chamber statement.1

Official sources currently disagree on whether the employer must go to DPL for the labour-market test before applying, so check the live DIMAS procedure first. That is explained in Work and residence permits in Aruba.2 Aruba Jobs listings have a Work authorization field for stating whether applicants must already be allowed to work.

2. Put the employment agreement in writing

DIMAS asks for the employment contract in a permit application, stating a higher-education qualification where that applies.16 The labour inspectorate DAO publishes guidance on employment agreements, dismissal and the severance system, Cessantia, on its website.4 Read it before you draft the contract; Aruba Jobs does not give legal advice.

3. Check the minimum wage

Since 1 January 2026 the minimum wage is set per hour: Afl. 11.58, whatever the number of hours worked.5 DAO runs the SUELDO calculator, now in four languages.6 Our guide explains the monthly formula and has a checker: Aruba’s minimum wage is now set by the hour.

4. Register at SVb

  • An employer must register the company with SVb as soon as one or more employees are employed. All registration is done in SVb’s MiSVb portal.7
  • Each new employee must be registered before they start working, or on the first day. Only the employer can do this, not the employee. Premiums are due from the start of employment, even if the registration comes later.7
  • For a sole proprietorship SVb asks for the Chamber registration, a bank name and account number and valid identification of all employees in service. Companies such as an NV, VBA or BV also provide the articles of incorporation, the establishment permit ordinance and the share register.7
  • An owner or director who holds 50% or more of the shares cannot be registered as an employee.7
  • SVb executes five laws: AOV (old-age pension), AWW (widows and orphans), the sickness insurance, the accident insurance and Cessantia (severance).8 SVb publishes a summary of tariffs by year. On 23 October 2026 the latest listed was for 2025, so check the current tariff with SVb rather than relying on an old table.9

5. Withhold and pay payroll tax and premiums

The tax department Impuesto levies and collects wage tax and the AOV/AWW and AZV premiums.1012 The employer withholds the employee’s share from the wage and pays both the employer’s and the employee’s share to Impuesto.10 Once a year the employer files the annual payroll return, the VZL, through the BO impuesto portal. Its due date is 31 March.12

6. Know the two kinds of insurance

At a high level there are two groups, and they are handled by different bodies:

  • Population insurances: AOV, AWW and AZV. Old-age pension, widows and orphans, and health-care insurance. Employer and employee pay together. Impuesto levies and collects the premiums. SVb executes AOV and AWW, and the AZV executing body executes AZV.10
  • SVb employee insurances: sickness, accident and Cessantia. Sickness benefit, accident insurance and the severance fund. SVb describes the employer as contributing to these funds, and SVb handles them.78

For AZV, Impuesto’s 2026 table gives a maximum premium of 10.5% of premium income, split 8.9% employer and 1.6% employee, up to a premium limit of Afl. 85,000.11 Impuesto says premium income is the wage after certain deductions, so the percentages are not simply a share of gross pay. Use Impuesto’s pages or your payroll provider for the exact calculation.

7. Keep the company documents ready

DIMAS asks for a Chamber of Commerce extract of the legal entity, and SVb asks for the Chamber registration.167 The Aruba Chamber is where a business registers and where an extract is bought.13 Having the Chamber registration in order first helps, because both DIMAS and SVb ask for it.

8. Food and beverage staff: the health certificate

Everyone working in the food and beverage industry must have a valid, visible health certificate, and DVG’s inspectors can ask to see it.15 DVG describes the current process on its website; our guide follows it: Health certificate for food and beverage work in Aruba.14 Say in the listing whether candidates need it before they start. It is a different document from the medical check that comes with a residence permit application.

Official contacts

ForAuthority
Work and residence permitsDIMAS
Labour-market testDPL
Social insurance registrationSVb
Wage tax and premiumsDepartamento di Impuesto
Labour law, minimum wageDAO
Health certificateDVG
Company registration and extractsAruba Chamber of Commerce

Quick answers

What must an employer in Aruba register?

The company and each employee at SVb, through the MiSVb portal. Wage tax and the AOV/AWW and AZV premiums are then paid to the tax department.710

When must I register a new employee at SVb?

Before they start working, or on the first day.7

What is the minimum wage in Aruba?

Afl. 11.58 per hour for employees entitled to it, since 1 January 2026.5

Who handles AOV, AWW and AZV premiums?

Impuesto levies and collects them. SVb executes AOV and AWW, and the AZV executing body executes AZV.10

Does a food and beverage employee need a health certificate?

Yes, a valid and visible one, from DVG.15

Where do I ask about my own situation?

At the authority named for that step. Aruba Jobs cannot give legal or tax advice.

References

  1. DIMAS: Paid Employment (work and residence permit) (official · admission authority) Checked 23 October 2026
  2. DIMAS web portal: Important Notice – Temporary Policy Change (official · admission authority) Checked 23 October 2026
  3. Ministry of Labour, Energy and Integration / DIMAS: Toelatingshandboek 2023 (6 March 2023), sections A.2–A.3, B.1–B.3 and 1.2.1 (official · policy handbook, March 2023) Checked 23 October 2026
  4. DAO: Directie Arbeid en Onderzoek (employment agreements, dismissal, Cessantia, minimum wages) (official · labour inspectorate) Checked 23 October 2026
  5. Government of Aruba: Introducing minimum hourly wages as of 1 January 2026 (11 December 2025) (official · government notice) Checked 23 October 2026
  6. DAO: SUELDO app now available in four languages (9 September 2026) (official · labour inspectorate) Checked 23 October 2026
  7. SVb: Employer Registration (official · social insurance bank) Checked 23 October 2026
  8. SVb: Laws (AOV, AWW, sickness, accident, Cessantia) (official · social insurance bank) Checked 23 October 2026
  9. SVb: Summary of Tariffs (latest listed: 2025) (official · tariffs) Checked 23 October 2026
  10. Departamento di Impuesto: Premies volksverzekering (AOV, AWW, AZV) (official · tax department) Checked 23 October 2026
  11. Departamento di Impuesto: Premiegrenzen AZV (2026 table) (official · tax department) Checked 23 October 2026
  12. Departamento di Impuesto: Verzamelloonstaat (VZL), annual payroll return (official · tax department) Checked 23 October 2026
  13. Aruba Chamber of Commerce and Industry: register a business, buy an extract (institutional · company register) Checked 23 October 2026
  14. DVG: Health Certificate (first application or renewal) (official · primary authority) Checked 23 October 2026
  15. Government of Aruba: Reminder for the process of renewing a health certificate (17 April 2024) (official · older notice, 2024) Checked 23 October 2026
  16. DIMAS: List of requirements, Employment in paid service (document dated DIMAS/31-7-2025) (official · admission authority) Checked 27 October 2026

How this article was checked. Each fact was checked against the references above on 23 October 2026. We look at it again every 3 months.

This is general information, not legal or financial advice. For your own situation, check with the department named in the article.

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