<a href="https://www.government.nl/topics/wia" rel="noopener" target="_blank">WIA</a> Disability Benefit in the Netherlands

Q: Does the employer contribute to the employee's WIA benefit?

Not directly - the WIA benefit is paid by the UWV. However, employers pay WIA premiums through the payroll tax system, and large employers face differentiated WGA premiums based on their employees' WGA inflow over the preceding years. This creates a financial incentive for employers to invest in prevention and reintegration to keep former employees out of the WGA.

Eva Jongepier - employment lawyer in the Netherlands
April 23rd, 2026

WIA Disability Benefit in the Netherlands

WIA Disability Benefit (WIA-Uitkering) in the Netherlands

The Wet werk en inkomen naar arbeidsvermogen (WIA) is the Dutch statutory disability insurance scheme that comes into play after the two-year sick leave period. When an employee remains unable to work fully at the end of 104 weeks and has lost at least 35% of their earning capacity, they may apply to the UWV for a WIA benefit. The WIA replaces the earlier WAO (Wet op de arbeidsongeschiktheidsverzekering) for employees who became ill after 1 January 2004.

The WIA contains two distinct components, and the benefit received depends on the degree and expected permanence of the incapacity:

IVA (Inkomensvoorziening Volledig Arbeidsongeschikten): For employees who are permanently and fully incapacitated (more than 80% loss of earning capacity with no realistic prospect of recovery). The benefit is 75% of the last-earned daily wage up to the maximum.
WGA (Werkhervatting Gedeeltelijk Arbeidsgeschikten): For employees who are partially incapacitated (35-80% loss of earning capacity) or fully incapacitated but with a prospect of partial recovery. The benefit structure is more complex, combining a wage-related component and a follow-up benefit based on minimum wage.

The WIA Assessment

The UWV assesses the employee's residual earning capacity by comparing what the employee can still earn in theoretical suitable jobs (based on a Functionele Mogelijkhedenlijst, FML) with what they earned before illness. The assessment is performed by a UWV verzekeringsarts (insurance doctor) and an arbeidsdeskundige (labour expert). Employees and employers may contest a WIA decision by filing an objection (bezwaar) within six weeks, followed by an appeal to the administrative court if necessary.

Employers bear a financial stake in the WIA: under the gedifferentieerde premie WGA, employers who are not self-insured pay differentiated premiums based on the inflow of former employees into the WGA. Large employers may choose to become self-insured (eigenrisicodrager). For related employment law questions, see the two-year sick leave rule, reintegration obligations, and dismissal of an ill employee. Consult an employment lawyer in the Netherlands for advice on the transition from employment to WIA.

Workers on disability benefits fell from approximately 1,000,000 in 2002 to 818,000 in 2012, following privatisation of the sickness scheme and the introduction of financial incentives in the disability regime that directly confronted employers with the costs of their conduct. The WIA replaced the WAO, deliberately narrowing access to full disability benefits and placing greater emphasis on residual capacity to work, as part of a policy to retain partially ill and disabled workers in employment rather than routing them into benefit schemes.

Frequently Asked Questions

Can an employer dismiss an employee who receives a WIA benefit?

Yes, after the two-year sick leave period has ended and the employment protection against dismissal (opzegverbod) has lapsed, the employer may request UWV permission to dismiss on grounds of long-term incapacity (the b-grond under Article 7:669 of the Dutch Civil Code). The employee is entitled to the transition payment even in this scenario. The timing of dismissal relative to the WIA award matters for both parties.

What happens if the employee is found less than 35% incapacitated under the WIA?

An employee who loses less than 35% of their earning capacity does not qualify for the WIA. In that case, the employer's wage payment obligation ends after two years, and the employee must return to work. If the employee cannot perform their own work but can do other work, the employer may need to offer suitable alternative employment. If no suitable work exists, the employer may be able to dismiss on the b-grond.

Can an employee work while receiving a WIA benefit?

Employees receiving WGA benefit are actively encouraged to work: the WGA is specifically designed for partial incapacity and anticipates that recipients will work for part of their earning capacity. The benefit is recalculated based on actual earnings. Working more than expected can reduce the benefit, while earning less than the residual capacity suggests may affect the follow-up benefit calculation. IVA recipients may also work, but the benefit is reassessed if earnings exceed a threshold.

Does the employer contribute to the employee's WIA benefit?