How is the wia benefit calculated when you go to work?
You have a WIA benefit and you are going to work in addition to your benefit. Below is an explanation per WIA benefit how the UWV deals with your salary from your employer. Do you still receive Sickness benefit (Ziektewet) because you are still employed, please read my blogpost ‘working and Sickness benefit’ about what to expect.
If you are going to work during the wia benefit, it is important to know whether you receive a WGA benefit or an IVA benefit. A WGA benefit and IVA benefit both fall under the WIA benefit. The difference is whether the expectation in the future is that you will be able to work or not. You will receive a WGA benefit if you are expected to be able to work again in the future. You will receive an IVA benefit if it is expected that you will no longer be able to work in the future. If you want to know how the UWV deals with income from work when you receive a WIA benefit, read on quickly.
How much extra can you earn with a WIA benefit and work in 2021?
WGA benefit
You have a WIA benefit and are going to work. It differs per benefit how much you can earn extra. If you receive a WGA benefit, you may earn a maximum of 65% of your last-earned salary. You start earning more than that 65%, the benefit will automatically stop after one year from the date that you start earning more than 65%. Are you going to earn less than 65% of your old salary, your benefit will not be stopped, but it will be checked every month whether you need to pay back a part of the benefit.
IVA benefit
If you have an IVA benefit from the WIA benefit and you start working, you may earn a maximum of 20% of your last-earned salary. 70% of this is withheld. For example, if you earn 500 euros extra per month, you can keep 150 euros yourself.
Provide paychecks during WIA benefit when you go to work
If you decide to work for an employer in addition to your WIA benefit, you are obliged to report your income. This can be done by sending the paycheck / salaryslip to the UWV every month. Click here to send a copy of your paycheck to the UWV. So if you are going to earn more or less than is known at the UWV, you can report this.
The UWV calculates every month whether the income has an influence on your benefit. This means whether or not you have to pay back part of your benefit to the UWV. Within a certain margin you can earn extra in addition to your benefit. If your income falls outside that margin because, for example, you have started working more hours than normal, you may have to (partially) pay back your benefit that month. Always report within a week when you are going to work. If you don’t do that you get a fine.
What happens if you do not report the extra earnings on time?
If you do not report the extra earnings on time (within 1 week), you can be fined by the UWV. The amount of the fine can be a maximum of 100% of the received amount you get every month. In addition, you will have to pay back the received amount (monthly wage you get from the UWV) . The advice is therefore to always report your extra earnings in time to prevent to get a fine.
If you have already been fined before and receive a fine within 5 years, the fine will be increased from 100% to 150%.
If the UWV thinks that you have committed fraud (deliberately withholding information), the UWV will not give you a fine but skip this step and will directly report this to the Openbaar Ministerie) Public Prosecution Service.
What income do you have to pass on/ report with a WIA benefit and work?
In principle, you have to pass on everything that you earn extra. If you have a WIA benefit and you are going to work or do a job, you must report this to the UWV. This can also be voluntary work and both paid and unpaid. However, there are exceptions that we discuss below.
Volunteer work
Always let the UWV know when you will be volunteering, even if it is unpaid. If you receive an expense allowance (onkostenvergoeding) , there are 3 conditions:
1 Do you receive more than 170 euros per month in expense allowance (onkostenvergoeding)? Or is this more than 1700 euros per year? Everything above those amounts is regarded by the UWV as paid work and must be paid back.
2 If you are 22 years old or older, you may not receive more than 5 euros per hour in expense allowance (onkostenvergoeding).
3 If you are younger than 22 years old, you may not receive more than 2.75 euros per hour in expense allowance (onkostenvergoeding).
Income from own business
You have a WIA benefit and are going to work in your own company. Are you going to start your own company or do you already have a business? Then you must also pass on/ report that income (profit) such as an annual loss-profit account. You can also agree with the UWV not to get paid your benefit for the time being. You do this when you expect to achieve a certain profit in the near future. This prevents you to pay back your benefit if you received too much. You cannot just quit your company because the UWV has to decide again the extent to which you are unable to work.
Selling stuff
If you structurally sell stuff on Marketplace (Marktplaats), flea markets and other platforms, you are working commercially and the UWV must be informed. If you occasionally sell some stuff because you want to get rid of it, you do not have to report this.
Room rental
If you are going to rent out a room privately to, for example, a student or a family member, you do not have to report this. If you do a professional room rental, such as via Airbnb or other platforms, you must report this to the UWV. The UWV sees this as a professional activity.
WIA benefit and work: a WGA benefit
You will receive a WGA benefit if you are found to be more than 35% incapacitated (not able to work) for work during an examination with the insurance doctor. It is expected that you will be able to (partially) return to work in the future. With a WGA benefit, it is rewarding to work besides your benefit. This means that if you have a WGA benefit and work alongside it, you have a higher income than if you were not working in addition to your WGA benefit.
Tip: you could ask the UWV if they can make you a “pro-forma” calculation. You then pass on the estimated amount that you think you will earn. The UWV then enters the amount in their system. This way you can immediately see whether your new income has an impact on your benefit (= you must or do not have to pay back an amount to the UWV).
The WGA benefit is divided into 3 types:
- loongerelateerde uitkering (salary-related benefit)
- loonaanvullingsuitkering (salary supplement benefit)
- vervolguitkering (follow-up benefit)
Salary-related WGA benefit (loongerelateerde uitkering)
You will receive a salary-related benefit if you have worked at least 26 weeks of the 36 weeks before your first day of sickness. It also counts for the calculation if you only worked 1 day in 1 week.
The salary-related benefit lasts at least six months and it depends on your employment history how long a salary-related benefit lasts, but lasts a maximum of 24 months.
Whether you receive a salary-related benefit or not within the WGA benefit depends on the following:
- whether you can earn 65% or less of your old salary because of your sickness;
- you have at least 26 weeks of the 36 weeks before your 1st day of sickness.
So did you work less than 26 weeks of the 36 weeks before the 1st day of sickness? In that case you will not receive a salary-related benefit, but it is checked whether you maybe receive a ‘loonaanvullingsuitkering’ (salary supplementation benefit) or a ‘vervolg uitkering’ (follow-up benefit).
WIA benefit and work: a salary-related WGA benefit
Employment history
How long you may receive a ‘loongerelateerde uitkering’ (salary-related benefit) depends on how long you worked before your 1st day of sickness (employment history). Employment history is viewed by looking at:
the years from the year you turned 18 up to and including 1997. This is called the “fictitious employment history”.
The years you worked from 1998 to the year in which you received a WGA benefit are added to this. This is called the “actual employment history”. Only the years in which you received a salary of at least 52 days are taken into account. Finally, the years in which you took unpaid leave, cared for your sick child or provided informal care also count.
Amount and duration WIA ‘loongerelateerde uitkering’ (salary-related benefit)
You will receive one month’s benefit for each full year that you have worked. The ‘loongerelateerde uitkering’ (salary-related benefit) lasts a minimum of 3 months to a maximum of 24 months.
Do you not work at all during the ‘loongerelateerde uitkering’ (salary-related benefit)? Then you will receive 75% of your most recently earned salary for the first 2 months. After those 2 months, 70% of your last-earned salary. This is the salary you received in the year before you started working sick.
Do you work in addition to the ‘loongerelateerde uitkering’ (salary-related benefit)? Then, in addition to the salary you earn, you will receive 70% of the difference between your last-earned salary for the 1st day of sickness and your new salary.
Practical example of ‘loongerelateerde uitkering’ (salary-related) WGA benefit and work
You earned 1200 euros per month in the year before you became sick;
• You receive a salary-related WGA benefit.
What do you get if you do not work during the salary-related WGA benefit:
• You receive 70% of 1200 euros if you do not work during the benefit period.
• 70% of 1200 euros = 840 euros. So you will receive 840 euros gross per month in benefits.
What do you get if you do work during the salary-related WGA benefit
• You will receive a WGA benefit of 70% of the difference between your old salary of 1200 euros per month that you earned for your 1st day of sickness and your new salary that you receive during the WGA benefit period. In this example, you receive 300 euros in salary from your employer in addition to your benefit.
• 70% of 900 euros (difference between 1200 and 300 = 900) = 630 euros. Your total income will then be 300 euros (salary from employer) + 630 = 930 euros gross per month in benefits.
• This means that you will have more gross per month if you start working in addition to your salary-related WGA benefit.
WIA benefit and work: a WGA ‘loonaanvullingsuitkering’ (salary supplement benefit)
Which WIA WGA benefit will I receive after the ‘loongerelateerde uitkering’ (salary-related benefit)?
Have you reached the maximum duration of the (loongerelateerde uitkering) salary-related benefit (minimum 6 months, maximum 24 months) and you no longer receive the salary-related WGA benefit (loongerelateerde uitkering)? Then you will receive either a salary supplement benefit (loonaanvullingsuitkering) or a follow-up benefit (vervolguitkering). You will receive a letter from the UWV 3 months before the salary-related benefit (loongerelateerde uitkering) ends. This states whether you will receive a salary supplementation benefit (loonaanvullingsuitkering) or a follow-up benefit (vervolguitkering).
The UWV looks at the % for how much you no longer are able to work. This was established during the WIA consultation with the insurance doctor from the UWV. In addition, the UWV checks how much you earn.
Tip: you could ask the UWV if they can make you a “pro-forma” calculation. You then pass on the estimated amount that you think you will earn. The UWV then enters the amount in their system. This way you can immediately see whether your new income has an impact on your benefit (= you must or do not have to pay back an amount to the UWV).
How long may I receive a salary supplement benefit (loonaanvullingsuitkering)?
This depends on several reasons:
• You earn more than 65% of your old salary. Then you will receive the salary supplement benefit (loonaanvullingsuitkering) for a maximum of 1 year.
• The labor expert (arbeidsdeskundige) believes that in theory you can earn more than 65% of your old salary. Unfortunately, you do not earn this salary in practice in addition to your benefit. The salary supplement benefit (loonaanvullingsuitkering) will then be stopped after 2 months.
• You earn less than half of what you can earn according to the labor expert (arbeidsdeskundige). The salary supplement benefit (loonaanvullingsuitkering) will then be changed into a follow-up benefit (vervolguitkering). This means that the amount of benefits can go down considerably (= very low benefit).
• Did you get even sicker during your sickness? Is there a good chance that you will never be able to earn more than 20% of your old salary? Then you may receive a IVA benefit. You will then receive an invitation to have a consultation at the UWV with the insurance doctor.
You can receive the IVA benefit until you reach the state pension age (retirement age). Then nothing should change in your health situation. The benefit can also be stopped earlier when your health improves.
Calculation of WIA salary supplement benefit (loonaanvullingsuitkering) or follow-up benefit (vervolguitkering)
When examine a salary supplement benefit (loonaanvullingsuitkering) or follow-up benefit (vervolguitkering), the UWV looks at whether you earn less than 50% than what you could still earn according to the UWV (earning capacity).
When may you receive a WIA supplemental salary benefit (loonaanvullingsuitkering)?
Do you earn more than 50% than what you could theoretically earn by working (earning capacity) according to the UWV? Then you will receive a salary supplementation benefit (loonaanvullingsuitkering).
Are you completely rejected (not able to work) for 80-100%? Then you will always receive a salary supplemental benefit (loonaanvullingsuitkering) and a follow-up benefit (vervolguitkering) does not apply. In that case, it does not look at how much you earn.
When do you receive a WIA follow-up benefit (vervolguitkering)?
Do you earn less than 50% than what you could theoretically earn by working (earning capacity) according to the UWV? Then you will receive a follow-up benefit (vervolguitkering). Note that a follow-up benefit (vervolguitkering) is only a % of the minimum salary and is therefore not financially a good option. It is not based on the old salary but on the minimum salary we have in the Netherlands!
Practical example whether you receive a salary supplementation benefit (loonaanvullingsuitkering) or follow-up benefit (vervolguitkering)
You earned 1200 euros per month before you became sick.
• The UWV believes that you can theoretically earn 500 euros by working (earning capacity). It does not matter whether there is a suitable job for you at that time or not. It is only theoretically thought that with your disability you could earn at least 500 euros per month.
• The UWV checks to determine what benefit you will receive, whether you could earn at least 50% of your earning capacity. This is therefore 50% of 500 euros = 250 euros per month.
Supplementary salary benefit (loonaanvullingsuitkering) or follow-up benefit (vervolguitkering)
The UWV has decided that you should be able to earn at least 50% of 500 euros per month in addition to the benefit. So 250 euros per month. Can you find a job with which you can earn 250 euros per month? Then you earn exactly 50% of the amount (500 euros) that you should be able to earn per month according to the UWV (= 250 euros). You will then receive a salary supplementation benefit (loonaanvullingsuitkering).
• This means that, in addition to your salary, you will receive a benefit of 70% of the difference between your last salary earned before the 1st day of sickness (1200 euros) and what you could theoretically earn (500 euros).
Calculation of salary supplementation benefit (loonaanvullingsuitkering)
250+ (70% of 1200) -500 = 590 euros
• Can’t you find work for 50% of your earning capacity, so in this example 50% of 500 euros = 250 euros? Or you do find work, but you only earn 200 euros per month, then you will receive a follow-up benefit (vervolguitkering).
WIA benefit and work: a follow-up benefit (vervolguitkering)
You will receive a follow-up benefit (vervolguitkering) in addition to the salary that you actually earn in practice from an employer or only earn in theory (the labor expert believes that you could earn a certain amount per month). The follow-up benefit (vervolguitkering) is based on a certain % of the minimum salary. The minimum salary is a minimum amount determined by Dutch law that you should earn with an employer. The level of the % of this minimum salary depends on the % you are not able to work. Note that the amount of the follow-up benefit (vervolguitkering) is much lower. This is because the follow-up benefit is not based on your previous salary.
Tip: you could ask the UWV if they can make you a “pro-forma” calculation. You then pass on the estimated amount that you think you will earn. The UWV then enters the amount in their system. This way you can immediately see whether your new income has an impact on your benefit (= you must or do not have to pay back an amount to the UWV).
Which WIA WGA benefit will I receive after the salary-related benefit (loongerelateerde uitkering)?
Have you reached the maximum duration of the salary-related benefit (minimum 6 months, maximum 24 months) and are you no longer entitled to the salary-related WGA benefit? Then you will receive either a salary supplement benefit (loonaanvullingsuitkering) or a follow-up benefit (vervolguitkering). You will receive a letter from the UWV 3 months before the salary-related benefit loongerelateerde uitkering) ends. This states whether you will receive a salary supplementation benefit (loonaanvullingsuitkering) or a follow-up benefit (vervolguitkering).
The UWV looks at the % for how much you are no longer able to work. This was established during the WIA consultation at the UWV with the insurance doctor. In addition, the UWV checks how much you earn.
How long may I receive a follow-up benefit (vervolguitkering)?
The reasons for which the follow-up benefit (vervolguitkering) will last may be as follows:
• You earn more than 65% of your old salary. You may than receive a follow-up benefit (vervolguitkering) for a maximum of 1 year.
• The labor expert (arbeidsdeskundige) believes that you can earn more than 65% of your old salary. The follow-up benefit will then be stopped after 2 months.
• You are going to receive half or more in salary than what you can earn according to the labor expert (arbeidsdeskundige). This means that the follow-up benefit (vervolguitkering) is changed to a higher salary supplement benefit (loonaanvullingsuitkering).
• Do you notice that your health problems have gotten worse? Is it expected that you cannot earn more than 20% of your old salary? Then you could maybe receive an IVA benefit.
You can continue to receive the IVA benefit until you reach the WAO age (pension). Then nothing should change about your health complaints. It may also be that the benefit will be stopped earlier, for example when your health improves.
Practical example calculation of WGA follow-up benefit (vervolguitkering)
1200 euros gross per month is the amount you earned for your first day of sickness.
• According to the UWV you could theoretically earn 500 euros on a monthly basis (earning capacity).
• You receive 200 euros per month in salary instead of 50% of 500 euros = 250 euros with an employer and you are 50% rejected (not able to work). According to the UWV, you fall in the disability % class between 45-55%. This means that you will receive a benefit of 35% of the minimum salary (net amount). For this example, let’s assume a net amount of minimum salary of 1000 euros. This is: 350 euros.
• Your income per month is then: 200 + 350 = 550 euros
Disability % class
35-45% = 28% % of the minimum salary
45-55% = 35% % of the minimum salary
55-65% = 42% % of the minimum salary
65-80% = 50.75% % of the minimum salary
The % that you are not able to work and disabled is stated in the report of the labor expert. This report has been sent to you.
Apply for WIA benefit allowance
If you cannot pay your expenses every month because of the low amount of the follow-up benefit (vervolguitkering), you can apply for an allowance at the UWV. You do this when your (family) income is lower than the minimum salary in the Netherlands.
Apply for an allowance online if you have a WIA benefit and your (family) income is lower than the minimum salary in the Netherlands.
To apply for the allowance, you need a DIGID login code, citizen service number and information about your income. If you have a partner, you also need your partner’s citizen service number.
WIA benefit and working with an IVA benefit
You will receive an IVA benefit if it is expected that you will no longer be able to work in the future. You are then completely not able to work and between 80 and 100% rejected during the WIA consultation at the UWV with the insurance doctor. During the consultation with the UWV insurance doctor, the UWV checks how much you could still earn with your complaints. This is compared to the situation before your 1st day of sickness.
Practical example of calculating IVA benefit
You have a chronic sickness and you earn 1200 euros per month. The UWV has calculated that theoretically you could still earn 100 euros. How much you no longer are able to work becomes clear in the overview below:
1200-100 = 1100: 1200 = 0.91 × 100 = 91% not able to work.
Do you want to know how high your income is when you go to work? Then take a look at the calculation tool of the UWV. Go on the webpage to ‘Wia uitkering’-Rekenhulp. Check for which WIA benefit you want to do the calculation. This can be either ‘loongerelateerde uitkering, loonaanvullende uitkering, vervolguitkering or IVA uitkering’. Enter the gross amount as the monthly salary. This is the amount stated in the decision of the UWV. For the gross amount per month, if you are employed, enter the amount stated under SV salary. If you cannot find this, just enter the amount that is stated in gross. If you are self-employed, enter your profit.
Tip: you could ask the UWV if they can make you a “pro-forma” calculation. You then pass on the estimated amount that you think you will earn. The UWV then enters the amount in their system. This way you can immediately see whether your new income has an impact on your benefit (= you must or do not have to pay back an amount to the UWV).