The Wet werk en inkomen naar arbeidsvermogen (WIA), or Work and Income Capacity Act, is the Dutch scheme that provides income protection to employees who remain at least 35% incapacitated for work after 104 weeks of continuous employer-paid sick leave under the Wet verbetering poortwachter.
The WIA splits into two benefit tracks. The IVA applies when incapacity is judged full and permanent, paying 75% of the last daily wage. The WGA covers partial or non-permanent incapacity between 35% and 80%, or temporary full incapacity, and includes a wage-supplement phase, an extended-benefit phase, and a shortfall phase.
UWV administers both tracks. Financing comes from the Whk premium, which consists of a WGA component and a Ziektewet component. Employers can choose between the public UWV route and private insurance through the eigenrisicodrager regime, with premium consequences attached to each option.