Skip to main content

WGA

Also known as: Werkhervatting Gedeeltelijk Arbeidsgeschikten, Return to Work Partially Disabled Scheme

Tax & Social SecurityLast reviewed: 13 Apr 2026

The WGA is the partial capacity benefit under the WIA, paid to employees who are 35% to 80% incapacitated or temporarily fully incapacitated after 104 sick weeks.

Quick Answer

Quick Answer

The WGA is the partial capacity benefit under the WIA, paid to employees who are 35% to 80% incapacitated or temporarily fully incapacitated after 104 sick weeks.

The Werkhervatting Gedeeltelijk Arbeidsgeschikten (WGA) is one of the two benefit tracks under the WIA. It applies to employees assessed by UWV as 35% to 80% incapacitated for work, or as temporarily fully incapacitated with prospects of recovery, at the end of the 104-week employer-paid sick leave period.

The benefit is paid in three successive phases. The wage-related phase replaces 75% of the last daily wage for a period that depends on work history. The wage-supplement phase follows for those who earn at least half of their residual earning capacity. Workers who fall short of that threshold drop to the lower shortfall benefit.

WGA is financed through the Whk premium. Employers may self-insure as eigenrisicodrager and contract private cover, or remain in the publicly administered UWV pool. Active reintegration of the employee remains the employer's responsibility throughout.

Sources

Related terms

WIA · IVA · Anw · National Insurance Contributions · WW · AOW

Need help with Dutch employment, tax, or compliance?

Octagon has supported international organisations, scale-ups, and multinationals across Europe for over 39 years. Our team can guide you through any employment, payroll, or compliance question — wherever you are in the process.