The differentiated contribution for the Aof (Invalidity Insurance Fund) will apply as of January 1, 2022. The boundary between small and medium-sized/large employers for calculating the contribution for the Whk (Return to Work Fund) will then also have to change. The decree laying down these changes was published in the Bulletin of Acts and Decrees. The differentiation of the Aof contribution should make the obligation to continue to pay wages during illness cheaper for small employers. These employers in particular experience problems in carrying out this obligation. They find the obligations during illness disproportionate, as they have the same obligations and costs as large employers do. The decree defines the boundary between small, medium-sized and large employers as follows:
- Small employers: a wage bill up to and including 25 times the average wage subject to social insurance contributions per employee per year;
- Medium-sized and large employers (other employers): a wage bill larger than 25 times the average wage subject to social insurance contributions per employee per year.
The decree also adapts the system of contributions to the Whk, so that the same definition of ‘small employer’ is used for Whk contribution and Aof contribution.