Check your Whk contributions

Work Resumption Fund

The Work Resumption Fund [Whk] was introduced on 1 January 2007 and comprises the Sickness Benefits Act [ZW] and the Return to Work (Partially Disabled) Regulations [WGA]. By law, every employer has to be covered under the Whk, but you can choose to self-insure all or part of this risk.

Each year, employers with staff covered by social security legislation are sent a decision by the tax authorities. Usually in late November or early December. This contains information for salary administration purposes. Various aspects determine your contributions:

Your payroll bill for social insurance purposes in the previous two calendar years
The number of your employees receiving WIA [Work and Income (Capacity for Work) Act] or WAO [Invalidity Insurance Act] benefit
Your sector
Whether you opt for self-insurance under the WGA or ZW

Check your Whk contributions

The size of your organisation

Depending on the size of your organisation, your contributions to the employee insurance schemes will comprise an individual contribution or a sector contribution, or a combination of the two. Since 1 January 2014, all employer contributions have consisted of three differentiated elements:

A WGA fixed contribution for benefit payable to permanent employees who have been unable to work for more than 2 years
A WGA flexible contribution for benefit payable to employees (or former employees) on flexible contracts and who have been unable to work for more than 2 years
A ZW flexible contribution for benefit payable in the first 2 years of illness to employees (or former employees) on flexible contracts

Make life easier for yourself

It is not only that the Whk regulations themselves are complicated. You may also have questions about the tax authorities’ decision. Maybe the decision has been based on outdated or incorrect information. And that can result in your contributions being set too high.

Check your Whk contributions

Accountor’s Whk check will:

Make sure your contributions are set correctly
Potentially save you money
Save you having to sort things out yourself (and the frustration of that)
Avoid your contributions having to be adjusted retrospectively
Save you time