Table 10: Sectoral contributions for the differentiated premium under the Return to Work Fund (Whk) 2025 (for small employers)

Table 10 shows the contribution rates for small employers for Partially Disabled Workers Act (WGA) and ZW national insurance component for flexible employment (ZW flex) for each sector.

Sector no	Sector/Premium group	WGA	ZW-flex	Total
1	Agrarian business	0.63%	0.36%	0.99%
2	Tobacco processing industry	0.98%	0.41%	1.39%
3	Construction business	0.72%	0.32%	1.04%
4	Dredging business	0.79%	0.18%	0.97%
5	Timber and packing industry, woodware and brush industry	0.90%	0.48%	1.38%
6	Carpentry industry	0.47%	0.39%	0.86%
7	Furniture and organ building industry	0.85%	0.47%	1.32%
8	Wholesale trade in timber, saw mills, planning shops and wood preparation industry	0.63%	0.55%	1.18%
9	Graphical industry	1.04%	0.51%	1.55%
10	Metal industry	0.88%	0.47%	1.35%
11	Electrotechnical industry	0.61%	0.27%	0.88%
12	Metal and technical business sectors	0.76%	0.41%	1.17%
13	Bakeries	1.22%	0.76%	1.98%
14	Sugar processing industry	1.64%	0.69%	2.33%
15	Butcher businesses	1.06%	0.77%	1.83%
16	Butchers other	1.59%	0.54%	2.13%
17	Retail trade and traditional crafts	0.98%	0.70%	1.68%
18	Cleaning	2.75%	1.15%	3.90%
19	Retail chain business	0.97%	0.40%	1.37%
20	Port businesses	0.64%	0.61%	1.25%
21	Port classifiers	1.86%	0.54%	2.40%
22	Inland water shipping industry	0.69%	0.49%	1.18%
23	Fisheries	0.78%	0.31%	1.09%
24	Merchant navy	0.56%	0.34%	0.90%
25	Transport KLM	0.81%	0.68%	1.49%
26	Transport NS	0.81%	0.68%	1.49%
27	Transport Mail	1.12%	0.82%	1.94%
28	Taxi transport	2.46%	1.39%	3.85%
29	Public transport	0.86%	0.63%	1.49%
30	Closed bus transport	0.94%	0.37%	1.31%
31	Other passenger transport over land and by air	0.43%	0.54%	0.97%
32	Other transport of goods over land and by air	0.78%	0.69%	1.47%
33	Hospitality industry general	0.75%	0.66%	1.41%
34	Hospitality industry catering	1.62%	1.28%	2.90%
35	Health, psychological and societal interests	0.94%	0.72%	1.66%
38	Banks	0.72%	0.36%	1.08%
39	Insurance branch and health insurance funds	0.27%	0.24%	0.51%
40	Publishing branch	0.86%	0.43%	1.28%
41	Wholesale trade I	0.65%	0.40%	1.05%
42	Wholesale trade II	0.74%	0.52%	1.26%
43	Business services I	0.67%	0.36%	1.03%
44	Business services II	0.42%	0.39%	0.81%
45	Business services III	0.56%	0.45%	1.01%
46	Dairy industry	1.43%	0.81%	2.24%
47	Textile industry	0.99%	0.38%	1.37%
48	Stone, concrete, glass and ceramic industry	1.31%	0.55%	1.86%
49	Chemical industry	1.24%	0.62%	1.86%
50	Food Processing industry	1.11%	0.60%	1.71%
51	General industry	1.07%	0.62%	1.69%
52	Temporary employment agencies	2.68%	3.23%	5.91%
53	Security companies	1.29%	1.18%	2.48%
54	Cultural institutions	0.68%	0.50%	1.18%
55	Other business and professional sectors	0.98%	0.63%	1.61%
56	Painting business	1.04%	0.43%	1.47%
57	Plastering business	1.11%	0.46%	1.57%
58	Roofer business	1.27%	0.61%	1.88%
59	Mortar business	0.99%	0.85%	1.84%
60	Stone cutter business	1.11%	0.46%	1.57%
61	Government, education and science	0.88%	0.20%	1.08%
62	Government, central government, police and the judiciary	1.04%	0.16%	1.20%
63	Government, defence	0.88%	0.19%	1.07%
64	Government, provinces, municipalities and water boards	0.98%	0.26%	1.24%
65	Government, public utility companies	0.85%	0.18%	1.03%
66	Government, other institutions	0.82%	0.17%	0.99%
67	Work and (re-)integration	2.81%	0.94%	3.75%
68	Rail construction	0.97%	0.33%	1.30%
69	Telecommunications	0.74%	0.59%	1.33%
64 and 66	Substitute premium for people falling under the Sheltered Employment Act (WSW)	0.83%	0.50%	1.33%