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    Higher and lower Aof premium

    The legislative change for the introduction of a differentiated Aof (Work Disability Fund) premium and an adjustment to the calculation method ‘voortschrijdend cumulatief rekenen’ (which translates loosely as ‘progressive, cumulative calculating’ and refers to a calculation method in which not only the current period is taken into consideration, but also previous ones) have been published in the National Gazette of the Netherlands (‘Staatsblad’ in Dutch). Both measures are planned to go into effect on January 1, 2022.

    Two percentage points

    With the amendment to the ‘Wet financiering sociale verzekeringen’ (Financing of Social Insurances Act), the Aof premium for smaller and larger businesses will be differentiated, so that a low premium must be paid by small businesses and a higher premium by medium-sized and large businesses. The difference will be at most two percentage points. The low premium for small businesses is meant as compensation for the high costs incurred when employees are on sick leave. Small businesses often struggle to cover these costs. The government therefore wants to accommodate these businesses with a lower premium in order to help out. Where exactly the boundary lays between small businesses and medium-sized/large businesses will be determined in a final decree on the Financing of Social Insurances Act.

    Business unit

    Is your organization operative in different industries? In that case, each business unit belonging to a different industry is regarded independently with respect to the Aof premium, meaning that a different Aof premium could apply to different business units within the same organization. A high Aof premium always applies to employees receiving a benefit through the ‘WIA’ (Work and Income Based on Work Capacity Act), ‘Ziektewet’ (Sickness Benefits Act) or ‘WAZO’ (Work and Care Act).
    The legislative change also makes an adjustment to the aforementioned calculation method ‘voortschrijdend cumulatief rekenen’. Once the change goes into effect, this calculation method shall no longer be applied to both benefits and wages, but to benefits only.

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