The Work Resumption Fund, also known as the WHK assessment, is sent annually by the tax authorities to employers known to have employees covered by social insurance laws. Ideally, you have recently received this letter, or it will arrive in your mailbox soon. This letter contains essential information for payroll administration, as we need these details for our records and for processing payroll in 2025.
An example is shown below:

PLEASE NOTE: This is not the letter containing the periods for payroll tax. If we do not have this information correctly in our systems, there is a risk of paying too much tax, which we would have to correct later.
Alongside the sector number, the WHK premium is listed, consisting of the components WGA fixed employment costs, WGA flexible employment costs, and Sickness Benefit Act (ZW) costs. These individual premium rates may vary per employer.
Determining the WHK Percentage
The tax authorities determine the WHK percentage per employer based on the following factors:
- The premium wage in the calendar year two years prior
- The number of employees entering WIA/WAO
- The sector code
- Whether the employer is a self-insurer for WGA and/or ZW
We annually verify with the WHK assessment that all details match the official assessment, so it is crucial to send us a copy or scan of this document at salaris@practical.nl.
Guidelines for Reporting Payments to Third Parties: When to Report and When Not to Report
This year, the tax authorities are also communicating about “payments to third parties.” The tax authorities are also communicating this year about “payments to third parties.” This is not a standard service, and, in practice, it rarely occurs among our clients. However, it is likely to become an increasing focus area for the tax authorities. In this context, it’s essential to note when you are required to report these payments to the tax authorities. Reporting is required if you receive invoices from someone under the Small Business Scheme (KOR). This means that if an invoice does not include VAT or shows €0 in VAT, you must submit it.
According to the guidelines in the Payroll Tax Handbook, it is not necessary to report the following payments or provisions:
- Payments to individuals covered by the volunteer scheme. If you have any questions about this, we recommend contacting us by phone.
- Payments to individuals from whom you receive an invoice with VAT. However, if the invoice does not include VAT or indicates a VAT amount of €0, you must report it.
- Payments to non-natural persons, such as general partnerships (vof), partnerships, foundations, associations, or other legal entities.
- Individuals who have opted into payroll tax (opting-in), as these individuals are already reported in the payroll tax return.
By carefully determining the category under which the recipient of the payment falls, you can avoid unnecessary reporting and meet administrative requirements. If you have any questions about this, feel free to contact us.
Use ‘Support’ for any questions or comments. Practical has a built-in messaging system. The question button is located in the Yuki portal on the status bar at the bottom of each screen, where question marks allow you to easily ask a question. You can also always call us at +31 (0) 88 011 4000.