Netherlands: Disability Employment Guide

Legal Framework

Participatiewet (Participation Act)

Since 2015, the Participatiewet has covered everyone who can work but cannot manage on the labour market without support, including people with a work-limiting disability (arbeidsbeperking). It replaced the Wet werk en bijstand, the Wsw and a large part of the Wajong. Municipalities (gemeenten) are responsible for carrying it out.

Banenafspraak (Jobs Agreement)

The government agreed with employers' and employees' organisations (the social partners) to create 125,000 extra jobs with regular employers for people with a work-limiting disability by early 2026 — 100,000 in the private sector and 25,000 in the public sector. By the government's September 2026 progress report, 91,800 extra jobs had been realised since 2013, so the target has not yet been met.

Employer Incentives

Loonkostensubsidie (Wage Cost Subsidy)

• Paid by the municipality under the Participatiewet
• Compensates the employer for the difference between the employee's productivity (wage value) and the statutory minimum wage
• The maximum is 70% of the minimum wage

Proefplaatsing (Trial Placement)

• A person receiving a UWV benefit (such as WIA, Wajong, Ziektewet or WW) can work on trial with an employer, normally for 2 months
• It can be extended up to a maximum of 6 months where needed
• The employer must intend to employ the person for at least 6 months afterwards and must arrange liability insurance

No-riskpolis

• If an employee with a no-riskpolis becomes ill, the employer can receive a Ziektewet (sickness) benefit from UWV for them, and does not pay a higher Ziektewet or WIA premium
• It usually applies for the first 5 years of employment; for some groups (for example people who had a Wajong benefit before starting, or people in the banenafspraak target group or sheltered work) it applies for as long as they work

Loonkostenvoordeel (LKV — Wage Cost Advantage)

The former mobility bonus has been replaced by wage cost advantages claimed through the payroll tax return (2026 rates):

• Employee with a work-limiting disability (arbeidsgehandicapte werknemer): €3.05 per paid hour, up to €6,000 per year, for up to 3 years
• Employee registered in the banenafspraak target group register: €1.01 per paid hour, up to €2,000 per year, for as long as the employment lasts

Jobcoach Support

What Jobcoaches Do

• A jobcoach from inside or outside the company supports the employee so they can do their job well
• Support covers at most 15% of working time, for up to 3 years

Who Qualifies

• The employee needs support to do the work because of an illness or disability
• The employee has a contract of at least 3 months for at least 8 hours a week
• UWV reimburses the cost (external jobcoach) or can compensate the employer for an internal jobcoach

Workplace Modifications

UWV can reimburse provisions such as:

• Workplace adaptations (for example an adapted toilet or shower room)
• Transport (an adapted car or taxi costs)
• Assistive technology (for example magnification software)
• Communication aids (sign language interpreter hours)

A UWV benefit is not required to qualify for these provisions.

Key Contacts

• UWV: uwv.nl
• Gemeenten: Your local municipality