Do Stronger Employer Responsibilities Enhance Work Accommodation for Sick‐Listed Workers? Evidence From a Dutch Reform
研究了荷兰一项改革（将病假和残疾保险成本更多转嫁给企业）对雇主在病假期间提供工作适应措施的影响，发现没有显著效果，但更多企业选择自行安排非永久工人的病假福利和重返工作流程。
This paper studies the impact of stronger employer responsibilities for facilitating work resumption of sick or disabled workers on employers' workplace accommodation efforts during sick leave. We exploit a reform in the Netherlands that altered experience rating-that is, shifting the costs of sick leave and disability insurance to the firm-both for permanent and non-permanent employees. Using unique Dutch survey data on workplace accommodation of long-term sick-listed workers, we show that experience rating has no significant impact on accommodation efforts. Moreover, we provide evidence that the reform led to more firms opting for self-arranging both the sick leave benefits and the reintegration process of sick non-permanent workers, instead of using the public insurance scheme.