As from 1 January 2017, the social security contributions for WGA-Vast and WGA-Flex will be combined in one contribution. Consequently, the employers who have opted to bear the risk of long-term disability payments for their permanent staff themselves will then also bear this risk for temporary staff. In view of this, to continue the self-insured status after 1 January 2017, the employer needs to submit a new Guarantee Statement from the bank or insurance company, which includes the additional risk. This new statement must be submitted to the tax authorities before 1 October 2016. The change requires a prompt assessment of the financial risk involved and the bank or insurance company to be contacted.
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