Employers  in the Netherlands, can be faced with disability issues of their  employees.  As an employer  you can insure yourself against this risk with the Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV). The employer can also choose to become a self-insurer (eigenrisicodrager, ERD). In that case, the employer will have to pay the benefits and costs of reintegration themselves.

Employers therefor can choose to bear the financial risk entirely on their own, or take out full (or partial) insurance with a private insurer.

Changes per January 1st 2017 in the Netherlands

Employers pay annual premiums to the Tax Authorities for permanent and temporary employees for the cost of long term disabled employees. The differentiated Whk (employment continuation funds) premium. The reintegration assistance is done by the UWV, as well as the long term benefit payments.