Audit of the WHK decision of the tax authorities is also very important this year

Research shows that around 70% of all decisions, including benefits costs, were set too high. Indeed, the calculation uses various influential parameters, which are determined annually by the tax authorities, such as:

• The total salary of your organization, which determines whether you are a small, medium or large employer;
• The WGA and Sickness Benefits paid to employees who have left your employment sick or become ill within 4 weeks of leaving employment;
• The sector premium, which (partly) influences the premium to be determined for a small or medium-sized employer.

The WHK decision consists of two parts:

• WGA premium percentage;
• Sickness Act contribution rate.

The WHK decision states an overall percentage, which consists of the sum of both premium rates. You must pay this total percentage over the premium wage. If you are a self-risk carrier under the WGA and/or Sickness Act, the relevant contribution rate is 0%.

Our experience shows that errors regularly occur when drafting the WHK decision. The most common errors are incorrect allocation of the Sickness Act or WGA benefits when there is:

• Incapacity for work due to an accident, where another party is liable;
• Illness due to pregnancy or childbirth symptoms;
• Employee with a no-risk policy.

If benefits are wrongly allocated to you, this leads to too high a premium. Precise control is therefore essential and often beneficial.

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Rising premiums with both UWV and private insurers

At both the UWV and private insurers, we see premium increases as a result of an increasing WIA inflow. The number of 42nd weekly reports is also still increasing, so the real peak of WIA inflow is probably not reached yet.

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Costs can be influenced

The costs that you pay as an employer for the WGA and Health Insurance risks can be influenced. This starts with insight into the optimal risk financing for your organization. For example, it may be wise to become a self-risk carrier under the Sickness Act and/or WGA, so that you have more control over these risks. You can decide twice a year to become a self-risk carrier under the WGA and/or Sickness Act, or, on the contrary, make the switch from a private insurer to the public scheme at the UWV.

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Kröller Boom advice options

We are happy to support you in auditing your WHK decision and making an informed choice to cover your WGA and/or Sickness Risk, whether you want to arrange this privately or through the public scheme.

What can you expect from us? We analyse the current costs for your organization and outline a forecast for the expected development in the coming year. In addition, we identify where your attention should be focused and where you can exert influence. We offer this analysis free of charge and without obligation. Based on the WHK decision, do we see savings opportunities or benefits in another form of risk financing for WGA or Sickness Act? Then you will receive free advice from us about possible actions and possibly a plan of action for a follow-up study.

To make use of this, please send the Tax Administration's Employment Resumption Fund Decision 2026 to corporatewellness@krollerboom.nl.