Check your Werkhervattingskas (WHK) premium statement, this can save you a lot of money!
In early December, you will again receive the decision from the tax authorities setting the amount of the differentiated premium for the Working Capacity Fund (WHK) for 2023. This premium consists of two premium components:
- premium component WGA charges;
- premium component sickness law charges
If employer is self-insured for any of the benefits to which a premium component relates, no premium is payable for that premium component.
What can Resolu do for you?
You can send your WHK 2023 decision to us for an inspection without obligation. This makes sense from a contributory wage bill starting at approximately €905,000. In addition, we will map out the current Sickness Benefits Act and WGA claims and indicate in a consultation how you can reduce them and whether it is wise to insure publicly (UWV) or privately (self-insurer).
If we see opportunities to file an objection, we can perform the audit of the imputed ZW and WGA benefits for you in consultation and file an objection with the Tax Office. We do this on a "no cure no pay" basis. You then only pay if there are concrete savings.
It is also possible to have an actuarial analysis performed through us to gain insight into the choice for self-insurance under the Sickness Benefits Act and/or WGA.
Differential premium WGA and ZW
As of January 1, 2014, the premium differentiation component of the Reduced Absenteeism and Disability of Long-term Employees Act (BeZaVa) came into effect. This means that as of 2014, medium and large employers will also pay a differentiated premium for temporary employees who leave employment sick and are entitled to sickness benefit. This can mean that for a sick employee who has only been employed by you for a few weeks, you can be charged for the costs for a total of 12 years, namely a maximum of 2 years for the Sickness Insurance Act benefit and subsequently up to a maximum of 10 years for the WGA benefit.
Sectoral and differential premiums
The larger the company, the greater the influence of its own inflow.
- Small employers (employers with a contributory wage bill less than or equal to €905,000) pay sectoral premiums for each of the two premium components. The own claims burden is therefore not allocated.
- Medium-sized employers (employers with a contributory wage bill greater than €905,000 and less than or equal to €3,620,000) pay for each of the two premium components a weighted average between sectoral premium and differentiated premium based on their own claim burden.
- Large employers (employers with a contributory wage bill greater than €3,620,000) pay a differentiated premium for each of the two premium components based entirely on their own claim burden.
Checking your premiums
Among other things, we advise you to check whether your company is classified in the correct sector, whether you are correctly classified as a small, medium or large employer, whether you are correctly classified (not) as an own-risk carrier, and whether the wage and salary amounts (for the years 2017 through 2021) have been determined correctly. If the differential premium was set above the minimum, check whether the benefits that led to an increase in the premium were rightly attributed to you. Always object if you have doubts about the accuracy of the data.
Communication received?
Small employers (with a wage bill less than or equal to € 905,000) do not receive a decision but a notification. Because the WHK premium is determined on the basis of the sector classification, we advise you to check whether you have been correctly classified as a small employer by the tax authorities and whether the premium percentage of the correct sector has been used.
For questions or interest, please feel free to contact us at info@resolu.nl or 088-0322490.
