Dutch Court Rules Allocation Period for WGA Liability Starts on Benefit Start Date

The Court of North Holland decided that the ten‑year allocation period for a company's WGA disability‑benefit liabilities begins on the day the employee’s entitlement to the WGA benefit arises, i.e., 6 May 2013, rather than on the end of the 104‑week waiting period (2 Oct 2012).

The dispute involved a Dutch BV that was charged with WGA benefit costs stemming from a former employee who first reported sick on 5 Oct 2010, was denied a WIA benefit on 2 Oct 2012, became sick again on 6 May 2013 and was declared 42 % disabled by the UWV, receiving a WGA benefit from that date. The tax inspector allocated the 2023‑paid WGA benefit to the BV for the 2025 differentiated Work Resumption Fund premium, assuming the allocation period started on the benefit start date. The employer argued for the earlier date, citing legal‑certainty and equality principles. The court upheld the inspector’s position.