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    Apply for self insurance to the tax authorities before 1 October

    If from 2022 you want to bear your own risk of entering into the WGA or the ZW, you will have to submit the application to the Belastingdienst no later than October 1. As a self-insurer, you do not pay a (full) Whk contribution, but you do risk bearing the costs of sick and disabled employees for up to ten years.
    Usually employers are insured through the UWV for the risks of occupational disability for WGA and ZW. As a result, they pay differentiated Whk (Return to Work) contributions. These contributions consists of a part for the ZW and a part for the WGA benefits for flexworkers and permanent employees. As an employer, you can choose to self-insure your risk for the WGA or ZW twice a year. The application must be received by the tax authorities 13 weeks before the effective date.

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