What to expect if you become a self-insured employer for the WGA benefit
If you decide to become a self-insured employer (‘eigenrisicodrager’), you will be responsible for paying WGA benefits to your employees and former employees for up to 10 years. During that time, you are also responsible for their return-to-work plans (‘re-integratietrajecten'). An advantage to becoming self-insured is that you will pay lower contributions.
The WIA and the WGA benefit
The WIA offers 2 types of benefits: the WGA benefit and the IVA benefit. However, you can only be self-insured for the WGA benefit. This benefit is intended for individuals who can still work to some extent, either now or in the future.
Employers who are not self-insured versus self-insured employers and the WGA
As an employer who is not self-insured:
- You pay a base WAO/WIA contribution and a risk-differentiated WGA contribution.
- We pay your employee or former employee’s WGA benefit.
- We help your employee or former employee return to work (‘re-integratie’).
As a self-insured employer:
- You pay your employee or former employee’s WGA benefit until they are fit for work again, or the 10-year limit is reached.
- You are responsible for your employee or former employee’s return-to-work plan (‘re-integratietraject’) while they receive a WGA benefit.
- You ensure your employee or former employee fulfils the obligations that come with their WGA benefit and the return-to-work process.
- You only pay a base WAO/WIA contribution.
After 10 years, we take over the WGA benefit payments and manage the return-to-work plan. We will inform you and your employee or former employee about this.
Read more in our overview and find out about the current rates and contributions (‘actuele bedragen en premies’) that might apply.
Inherited liability benefit and benefit run-off liability
As a self-insured employer, you only pay a base contribution for employees without WGA benefits. There is no inherited liability benefit (‘inlooprisico’). This means we remain responsible for:
- ongoing WGA benefits
- active return-to-work plans
- employees who were ill when you were not yet self-insured and who will later receive a WGA benefit
If you stop being a self-insured employer, the benefit run-off liability (‘uitlooprisico’) is yours. This means you remain responsible for:
- ongoing WGA benefits
- active return-to-work plans
- employees who were ill at the time when you were self-insured and who will later receive a WGA benefit when you are no longer self-insured
How to request an overview of employee-related liabilities
Before deciding to become a self-insured employer, you can compare the costs of your current WGA expenses and how much you will have to pay once you are self-insured.
We can provide you with an estimate of your ongoing WGA benefits. To request an overview of employee-related liabilities (‘overzicht indicatie lasten’), call our helpline.
Please note: You can also take out private insurance to cover ongoing and future WGA benefits.
Advice from the Works Council
If you have a Works Council (‘ondernemingsraad’), you need to seek their advice before becoming a self-insured employer for the WGA benefit.
How to apply
To apply, go to the Dutch Tax and Customs Administration (‘de Belastingdienst’) website and complete the Applying to become a self-insured employer for the WGA benefit form (‘Aanvraag Eigenrisicodragerschap voor de WGA’).
Along with your application, please include a signed letter of guarantee (‘garantieverklaring’) from your bank or insurer. This states that the bank or insurer guarantees you will fulfil your obligations to your employees and former employees. You can find a sample statement on the Dutch Tax Administration and Customs website. Once your application has been approved, they will inform us both.