‘WIA’ (as from 2009)

In 2006 the 'WAO (Wet Arbeidsongeschiktheid)' became the 'WIA'. The purpose of the 'WIA' is to help disabled persons return to the labour market.

What do the abbreviations 'WIA', 'WGA' and 'IVA' mean?

'WIA' means 'Wet Werk en Inkomen naar Arbeidsvermogen' . On 1 January 2006 the 'WIA' replaced the 'WAO'. The 'WIA' consists of two parts:

• 'Werkhervatting Gedeeltelijk Arbeidsgeschikten (WGA)'

  A benefit for people who are or will be able to work. These people are temporarily disabled.

• 'Inkomensvoorziening Volledig Arbeidsongeschikten (IVA)'

  This is a benefit for people who are permanently disabled. They have been declared 80 - 100% disabled, with little chance of recovery.

'WIA' distinguishes between the following four groups:

• Wage loss less than 35%:

  Not entitled to a 'WIA' benefit; the employee remains in employment.

• Wage loss between 35% - 80%:

  The employee is entitled to a 'WGA' benefit.

• Wage loss of at least 80%, but with a better than slight chance of recovery:

  The employee is entitled to a 'WGA' benefit.

• Wage loss of at least 80% and no or only a slight chance of recovery:

  The employee is entitled to an 'IVA' benefit.

'WGA gedifferentieerd' premium

As from 2007, the 'WGA' premium is paid for from the 'WGA gedifferentieerd' premium. This is a separate premium with a percentage that varies per employer. You will receive a decision about this. In this way the employers who are own risk bearers will not have to pay too much.

The tax authority/'UWV' describes the 'WGA gedifferentieerd' premium as a full employer's premium. The employer is allowed to charge up to 50% of the 'WGA gedifferentieerd' premium to the employee. This is also allowed if the employer is an own risk bearer and has taken out insurance. For this purpose, the 100.005.031 'WGA Premie' wage component is available. This wage component calculates the part of the 'WGA gedifferentieerd' premium that you want to charge to the employee's net wage. Here you can enter a percentage at the CLA, the employer or the employee level.

Note:

You are responsible for keeping an eye on the national maximum percentage. If you decide not to charge any premium, this wage component can be left unchanged. This wage component does not appear on the wage declaration.

'WGA gedifferentieerd' is the total premium that the employer needs to pay. The only purpose of the 'WGA' premium is to be able to charge a part of it to the employee.

Example:

The 'WGA gedifferentieerd' premium for an employer has been set to 5%.

• Wage component 100.005.030 'WGA gedifferentieerd': 5%
• Wage component 100.005.031 'WGA Premie': maximum 2.5%

Wage components

In the wage declaration, all parts are subdivided in basic premiums ('WAO-Aof') and differentiated premiums ('WAO-Aok'). Below you see a short description of every wage component, plus the headings they will be listed under on the wage declaration.

'WIA Basispremie'

This is a fixed percentage. This wage component is calculated automatically. The premium is subject to the 'WAO-Aof'.

To certain groups of employees the transitional regulation for the 'ouderenvrijstelling' applies.

'Uniforme premie WAO'

This is a fixed percentage. This wage component is calculated automatically. The premium is subject to the 'WAO-Aof'.

'WAO Gedifferentieerd'

This percentage differs per employer. Specify the percentage after you have received a decision about it. The premium is subject to the 'WAO-Aok'.

'WGA Gedifferentieerd'

This percentage also differs per employer. Specify the percentage after you have received a decision about it. The premium is subject to the 'WAO-Aok'.

'WGA Premie'

This is the wage component that is used to charge 50% of the 'WGA gedifferentieerd' premium to the employee. If the employer decides not to charge any premium, this wage component can be left unchanged. The wage component does not appear on the wage declaration, because the total premium is already entered in the wage declaration using the 'WGA Gedifferentieerd' wage component.