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What are WKA records? Sequential Liability

WKA data

The Chain Liability Act (WKA): we all have to deal with it in our sector. But how do we keep a grip on complex chain projects? And how do we reduce risk? But above all: how can we enjoy working together without the WKA constantly casting a daily shadow on the beautiful projects we want to realise together?


The chain

There are multiple (sub)contractors and employees involved in the execution of a project. The WKA makes the contractor and hirer of employees liable for the wage taxes that his subcontractor has to pay. The subcontractor decides to outsource a part of the project to someone else, or contracts hired workers. This way, a chain is created, made up of (sub)contractors who are all involved in the execution of one project.


Link of responsibility

The WKA ensures that every link in the chain is liable for the wage tax / social security contributions and employee insurance contributions that his subcontractor – the next link in the chain – has to pay for (a part of his) work. Therefore: Contractor A is responsible for unpaid wage taxes of subcontractor B and subcontractor C. Subcontractor B is responsible for unpaid wage taxes of subcontractor C.

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