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IVA

Also known as: Inkomensvoorziening Volledig Arbeidsongeschikten, Full Disability Income Provision

Tax & Social SecurityLast reviewed: 13 Apr 2026

The IVA is the full and permanent disability benefit under the WIA, paying 75% of the last daily wage to employees with little or no prospect of recovery.

Quick Answer

Quick Answer

The IVA is the full and permanent disability benefit under the WIA, paying 75% of the last daily wage to employees with little or no prospect of recovery.

The Inkomensvoorziening Volledig Arbeidsongeschikten (IVA) is the full-disability track under the WIA. UWV awards an IVA benefit when an employee is assessed as at least 80% incapacitated for work with little or no prospect of recovery, following the 104-week employer-paid sick leave period.

The IVA pays 75% of the last daily wage, capped at the statutory maximum daily wage. Because recovery is not expected, there is no re-assessment cycle built around reintegration targets, although UWV can review cases if medical circumstances change materially.

Compared with the WGA, the IVA imposes no phased reduction and no wage-supplement test. Employers generally welcome IVA placement rather than WGA, because IVA cases are funded from a separate national pool and do not feed into the employer-specific Whk premium calculation that applies to the WGA track.

Sources

Related terms

WGA · WIA · Lohnsteuer · Anw · AOW · Bijzonder Tarief

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