Wet stimulering arbeidsparticipatie
Act on the Stimulation of Labour Participation
The Labour Participation Incentive Act (Wsa) is a Dutch statute that seeks to increase labour market participation through adjustments to the tax system and social security.
The Act on the Promotion of Labour Participation, abbreviated as the Wsa, entered into force on 1 January 2009 and introduced measures to increase labour market participation, particularly among older persons and single parents. Among other things, the Act amended the income tax legislation and the rules governing benefits in order to create financial incentives for labour participation.
The Act forms part of broader reforms to the social security system. Many of its provisions were subsequently incorporated into the Participation Act and the Income Tax Act 2001, with the result that the Wsa has largely been superseded, although it may remain relevant in historical or transitional contexts.
“The lawyer invoked the WSA to demonstrate that the client was entitled to a higher labour tax credit.”
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