As employer, you make a contribution into the ‘Werhervattingskas’ (Resumption of Work Fund) as part of the legally-required employer’s contributions, unless you are self-insured. This contribution, called ‘Whk-premie’ (Whk premium), is made up of two parts: a WGA premium and a premium for the Sickness Benefits Act for flexible employment. The percentages of both premiums in 2022 have been announced.
In 2022, the average rate for the WGA premium will go up from 0.78% to 0.84%. The average rate for Sickness Benefits Act premium will go up from 0.58% to 0.68%. The average rates were published by the UWV (the National Institute for Employees’ Insurance and Regulations) in their ‘Nota Gedifferentieerde premies WGA en Ziektewet 2022’ (Note on Differentiated Premiums for WGA and Sickness Benefits Act 2022). By the end of 2021, the Dutch Tax and Customs Administration will inform you of the exact rate for these premiums applicable your organizations in 2022. The rates can differ substantially per organization, depending on the number of employees who receive a benefit through the WGA and/or Sickness Benefits Act.