At the end of each year, you as an employer will receive the decision Differentiated Contribution Workforce Greenhouse (Whk) from the Tax Office. The Whk ruling indicates the percentage you must remit to the Tax Office in the year in question. This percentage is determined separately for each employer.

The premium calculation used by the Internal Revenue Service in doing so is complicated and prone to error. In fact, different parameters are used in the calculation, which are published annually by the Tax Administration:

• Your organization’s total wage bill, which determines whether you are a small, medium or large employer.
• The WGA and Sickness Act benefits paid to employees who left your employment sick or become sick within 4 weeks of leaving your employment, respectively.
• The sector premium, which in the case of a small or medium-sized employer affects (in part) the premium to be determined,

The Whk decision consists of two parts

• WGA premium rate
• Premium rate for sick pay

The Whk decision shows a total of both premium rates added together. This total percentage must be paid to the Inland Revenue on the premium wage. If you are self-insured for the WGA and/or the Sickness Benefits Act, that section shows a premium rate of 0%.
In our experience, many mistakes are made when preparing the Whk decision. Therefore, careful monitoring is important and often pays off!

Costs can be influenced

You can also influence the costs you pay as an employer for WGA and sickness insurance risk. This starts with understanding the right risk financing for your organization. For example, is it advisable to become self-insurer for the Sickness Benefits Act and/or WGA, giving you more control over this risk? Twice a year, you can choose to become self-risk bearer for the WGA and/or the Sickness Benefits Act. Or just the reverse route from the private system to the public system: from an insurer to the UWV.

Consulting opportunities Kröller Boom

We will be happy to assist you in verifying the Whk decision issued to you and in deciding whether to insure the WIA and/or Sickness Benefits Act risk privately or publicly.

What can you expect from us? We map out for you what the costs for your organization are currently and how they are likely to develop in the coming year. We clarify where more focus is needed and what you can influence. We do this free of charge and without obligation. Based on the Whk decision, do we see savings opportunities or other concrete benefits with a different form of risk financing WGA or Sickness Law? Then you will receive from us a recommendation on possible actions to take and a plan of action for a comprehensive follow-up investigation.

To take advantage of this, send the Work Resumption Fund Decision (Whk Decision) from the Tax Office to corporatewellness@krollerboom.nl.