{"id":878,"date":"2020-01-27T09:43:52","date_gmt":"2020-01-27T08:43:52","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/toch-de-hoge-ww-premie-afdragen\/"},"modified":"2026-03-03T10:33:41","modified_gmt":"2026-03-03T09:33:41","slug":"pay-the-high-unemployment-benefit-contribution-anyway","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/toch-de-hoge-ww-premie-afdragen\/","title":{"rendered":"Should I pay the high unemployment benefit contribution after all?"},"content":{"rendered":"

\"\"<\/p>\n

As in our article<\/a> As set out in the notice of 10 December 2019, employers may apply the reduced unemployment benefit contribution rate if employees have a written contract of indefinite duration.<\/p>\n

PLEASE NOTE!<\/h4>\n

Please be aware, however, that even if all the conditions are met, you, as an employer, may still be liable to pay the higher unemployment benefit contribution retroactively at the end of the calendar year.<\/p>\n

Unemployment benefit contributions remain high<\/h4>\n

There are two situations in which the higher unemployment benefit contribution may still have to be applied:<\/p>\n

    \n
  • the permanent employment contract shall end no later than 2 months after the start of the employment contract;<\/li>\n
  • In a calendar year, more than 30% extra hours were paid than specified in the employment contract.<\/li>\n<\/ul>\n

    Example<\/h4>\n

    An employee has a permanent contract for 16 hours a week. Due to increasing workload, the employee will start working more hours per week. It may therefore be the case that the employee, for example, temporarily works 32 hours a week instead of the usual 16.<\/p>\n

    In that case, there is a risk, as the number of extra paid hours worked exceeds 30% as stipulated in the employment contract. If this results in the employee ultimately working, on average, more than 30% hours over the entire calendar year than was agreed in the employment contract, you, as the employer, will still be required to pay the higher unemployment benefit contribution with retroactive effect.<\/p>\n

    Tip<\/h4>\n

    Do not try to circumvent the high contribution by entering into fixed-term contracts with an insufficient number of fixed hours, whilst knowing that the employee will be working more hours on an annual basis. There is then a risk that the conditions for the lower unemployment benefit contribution will not be met.<\/p>\n

     <\/p>","protected":false},"excerpt":{"rendered":"

    Zoals in ons artikel van 10 december 2019 is beschreven, mag je als werkgever de lage WW-premie toepassen als werknemers een schriftelijk contract voor onbepaalde tijd hebben. LET OP! Wees je er echter wel van bewust dat, ondanks dat voldaan wordt aan alle voorwaarden, je als werkgever toch aan het einde van het kalenderjaar met […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-878","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=878"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/878\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}