Calculating employed persons' insurance contributions

As an employer, you pay the following contributions for employed person's insurance:

  • contributions under the Unemployment Insurance Act/General Unemployment Fund (WW-Awf)
  • sectoral contributions
  • basic contributions under the Occupational Disability Insurance Act (WAO)/ Income provision (fully disabled workers) Regulation (IVA)/Partially Disabled Workers Act (WGA)
  • differentiated contributions under the Return to Work Fund (Whk)

You calculate the employed persons' insurance contributions on the wages for wage tax/national insurance contributions. When you calculate the contributions you take account of the maximum wages for contribution purposes. There are a number of exceptions. More information about these is available under Uniform wage concept for payroll taxes. You carry out the calculations using progressive accrual calculations. You can also opt to be the own-risk bearer for the employed persons' insurance schemes.

Contributions under the Unemployment Insurance Act/General Unemployment Fund (WW-Awf)

For 2018, the contributions under the Unemployment Insurance Act/General Unemployment Fund are 2.85%.

Sectoral contributions

The amount of the sectoral contributions depends on the unemployment risk level within the business/professional sector in which your work. More information can be found under Sector affiliation.

Basic contributions under the Occupational Disability Insurance Act (WAO)/Income provision (fully disabled workers) Regulation (IVA)/Partially Disabled Workers Act (WGA)

The basic contribution for the  WAO/IVA/WGA is the same for all employers. The basic contribution for 2018 is 6.27%. The basic contribution for the WAO/IVA/WGA has a surcharge for childcare, which applies for all employers. For 2018 this surcharge is 0.50%. The total basic contribution for the WAO/IVA/WGA, including child care benefit, is 6.77%.

Differentiated contributions under the Return to Work Fund (Whk)

Via the differentiated  Return to Work Fund (Whk) contribution, you contribute towards:

  • benefit under the Return to Work (Partially Disabled Persons) Regulations [WGA]  for employees with a permanently employment agreement
  • benefit under the Return to Work (Partially Disabled Persons) Regulations [WGA] and sickness benefit [ZW] for flexible workers

The differentiated contributions under the Return to Work Fund consist of the following parts:

  • WGA national insurance component
  • ZW national insurance component for flexible employment (ZW-flex)

The WGA contributions (contributions under the Partially Disabled Workers Act) for permanent and flexible employees are paid for with the WGA national insurance component. The ZW national insurance component is the result of charging on ZW expenditure for flexible workers. Death benefits to surviving dependants and reintegration expenses are charged on in the differentiated Return to Work Fund (Whk) contribution.

We set the percentage of the differentiated contributions under the Return to Work Fund. We will send you a decision or notification stating the total percentage and the percentages of the 2 national insurance components that apply to you. You apply the total percentage to the tax return.

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