The business community is divided into sectors for the purposes of the employed persons' insurance schemes. Each sector is comprised of one or more business or professional branches or parts thereof. You are affiliated with one sector. This is a statutory requirement. The sector you are affiliated with is not dependent solely on your activities in the Netherlands: this depends on the activities of your entire business. When the activities of your business fall within a number of sectors the Tax and Customs Administration classifies you in the sector in which the majority of your activities fall. Your sector determines the amount of the sectoral contributions and may influence the amount of the differentiated resumption of work fund (Whk) you are required to pay.
Assessment of the sectoral affiliation
When you register with the Tax and Customs Administration you also state the activities in which your business is engaged. The Tax and Customs Administration uses this information to classify you into a sector. You receive a decision from the Tax and Customs Administration with the code of the sector in which you have been classified within 8 weeks after your registration as an employer. If you have not yet received a decision, you will use the percentages for the sector in which you feel you should be classified.
If your activities undergo structural changes, you must request a new assessment of your sector classification within 14 days.