The WIA insurance: because you are there for your employees

After two years of illness, the employee is assessed by the UWV — if the disability is at least 35%, a WIA benefit follows. Problem: the UWV benefit is typically 70% of the salary below a maximum daily wage (€274 in 2024). Employees with a salary above that daily wage receive significantly less. WIA supplementary insurance fills this gap — an additional benefit on top of the UWV benefit, up to, for example, 70% of the actual salary. For SMEs with higher-income employees (€60,000+): an essential part of employee protection. Below: WIA system, why a supplement is needed, and costs.

The short answer

• WIA benefit: 70% of last salary below maximum daily wage (€274 in 2024).
• WIA supplement: fills the gap between the UWV and actual wage — up to 70% of the actual wage.
• For whom: employees with a salary above the maximum daily wage (~€60,000+).
• Premium: 0.5-2% of total payroll depending on age, industry, and coverage.
• Distinction between IVA and WGA: IVA for full and permanent disability; WGA for partial disability.

How does WIA work?

After 2 years of illness (period of absence):

1. The UWV assesses incapacity for work.
2. Less than 35%: return to work, no WIA.
3. 35-80%: WGA benefit — return to work still possible.
4. 80% or more, permanent: IVA benefit — no expectation of recovery.

Benefits:

• IVA: 75% of last salary below maximum daily wage.
• WGA wage-related (max 2 years): 70% of last wage below maximum daily wage.
• WGA wage supplement (after wage-related): 70% of the working part, or follow-up benefit.

The maximum daily wage problem

In 2024, the maximum daily wage is €274 per day = annual wage of €71,628 (262 days).

For an employee with an annual salary of €100,000: only €71,628 counts towards the UWV benefit. At 70%: €50,140 benefit versus actual salary of €100,000. Difference: €50,000/year.

WIA supplementary insurance covers this gap. With 70% coverage on actual wages: extra benefit €19,860 (difference between €70,000 and €50,140 UWV).

Premium and coverage

Premium depends on:

• Age structure of the staff.
• Industry (heavy physical labor higher).
• Coverage percentage (70%, 80% or 90% of actual wages).
• Deductible period.

For SMEs: typically 0.5-2% of the total payroll. For wages below the maximum daily wage: low premium (no supplement needed). For higher incomes: higher premium but also higher claims potential.

Two product forms

1. WIA excess insurance

Insures the gap between the UWV and actual wages. Standard SME product.

2. WIA supplement on under 35

Employees who are found to be less than 35% incapacitated for work are not eligible for WIA benefits, but may experience a loss of productivity. The supplementary policy covers this loss.

For whom is this necessary?

• Employers with employees above the maximum daily wage (€71,628 in 2024).
• Companies with a high dependency on a few key individuals.
• Industries with physical risks (construction, manufacturing) where disability is more likely.
• Employers who want to offer a competitive employment benefits package.

Honest recommendation

For SMEs with employees earning an annual salary above €60,000: WIA supplementary insurance is highly recommended — the difference between the UWV benefit and the actual salary can amount to tens of thousands of euros annually. For employees below the maximum daily wage: less critical (UWV already covers ~70%). Combine this with a sound WGA approach and collective labor agreement provisions. Periodic revaluation based on staff wage development.

For other topics: absenteeism insurance, WGA deductible and employee protection.

Frequently Asked Questions