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Sick pay in the Netherlands: 70%, waiting days and 104 weeks

Jennifer Smit 7 min read
Desk with a calculator, a notebook with a pencil, two binders, a pair of glasses and a pen holder.

If an employee is sick, you as the employer keep paying their salary (loondoorbetaling bij ziekte): for up to two years (104 weeks) and at least 70% of their salary. In the first year, never less than the minimum wage. If it's in the employment contract or collective labour agreement (cao), you can hold back up to two waiting days (wachtdagen). Below you'll find how it works exactly, when you pay less or nothing, and what happens if things go wrong.

How much salary do you pay during sickness?

Dutch law says: at least 70% of the salary. Two rules apply:

  • First year of sickness: if 70% comes to less than the minimum wage, you top it up to the minimum wage.

  • Second year of sickness: 70% is enough, even if that's below the minimum wage. The employee can then apply for a supplement (toeslag) from the UWV (the Dutch employee insurance agency).

"Salary" means the full salary, so including fixed parts such as a thirteenth month, regular overtime or personal allowances. During sickness, the employee keeps building up vacation days and holiday allowance (vakantiegeld).

Also check the cao or the employment contract. They often promise more than the legal minimum. In most cao's, a sick employee gets 100% of their salary in the first year.

Example. A full-time employee earns €4,000 gross a month and isn't covered by a cao. In the first and second year of sickness, you pay at least €2,800 a month (70%). If the contract says you pay 100% in the first year, you pay €4,000 that year.

How long do you keep paying salary?

Up to 104 weeks, counted from the first day of sickness. Work it out like the other deadlines: first day of sickness + 104 weeks. If someone has been sick since 13 April 2026, sick pay runs until 10 April 2028.

A few things to know:

  • Sick again within four weeks? Then both periods count as one. The 104 weeks keep running and don't start over.

  • Does a fixed-term contract end during sickness? Then sick pay stops on the last day of the contract. You report the employee sick to the UWV, which takes over with a benefit.

  • Has the employee reached state pension age (AOW)? Then you pay salary for up to six weeks.

After 104 weeks, the employee can apply for a WIA benefit (the Dutch long-term disability benefit). What needs to happen in the meantime is in the complete Poortwachter timeline.

What are waiting days?

Waiting days (wachtdagen) are the first days of sickness for which you don't pay salary. You can hold back up to two waiting days, and only if that's in the employment contract or the cao. If it isn't, you pay from the first day of sickness.

If someone gets sick again within four weeks of recovering, you can't hold back new waiting days. Salary then runs from the first day of sickness straight away.

Many cao's rule out waiting days. So check your cao before you put them in a contract.

When do you pay less or nothing?

In a few situations you don't have to pay salary (any more), or you get it back from the UWV.

  • The employee doesn't cooperate. If someone refuses suitable work without good reason, or doesn't cooperate with their reintegration or the action plan, you don't have to pay salary for that period (article 7:629 paragraph 3 of the Dutch Civil Code). Do tell the employee straight away.

  • Sickness due to pregnancy, childbirth or organ donation. The employee then gets 100% of their salary. You can apply to the UWV for a Sickness Benefits Act benefit (Ziektewet-uitkering), which is offset against the salary.

  • No-risk policy (no-riskpolis). If you employ someone with a no-risk policy, for example through the Wajong (a Dutch disability scheme for young people), you can also apply to the UWV for a Ziektewet benefit when they're sick.

What if you don't do the reintegration properly?

At the end of the process, around week 91, the UWV checks whether you did enough to get the employee back to work. If not, or if documents are missing, you get a wage sanction (loonsanctie): you keep paying salary for up to 52 more weeks. During that period you also can't dismiss the employee.

A wage sanction isn't a fine, but a chance to still do what was missing. If you fix the shortcomings, you can ask the UWV to shorten the sanction.

Most wage sanctions come from missed steps: a late sick report to the UWV in week 42, a missing action plan, or evaluations that aren't on record.

Can you insure against sick pay?

Yes, with absence insurance (verzuimverzekering). It isn't mandatory. Absence insurance covers (part of) the salary and often the cost of absence support too. There's usually an excess, for example the first weeks of a sick report.

For a small business, two years of salary for one sick employee can add up. Whether insurance makes sense for you depends on your situation. Compare the terms of different insurers, or ask your occupational health service or adviser.

Is anything changing for small employers?

There's a bill before the Dutch House of Representatives that changes things for employers with up to 100 employees. Under conditions, they'll be able to stop looking for work within their own business in the second year of sickness, and focus on work with another employer instead. The two years of sick pay stay in place.

The bill is still being debated (November 2026). The planned start date is 1 January 2030. Until then, the rules in this article apply.

How Heartsome helps

As soon as you record a sick report in Heartsome, the first day of sickness is set. From that day, Heartsome calculates every Poortwachter deadline, up to and including week 104, and you get a notification before a deadline passes. That way a missed step doesn't end up costing you an extra year of salary.

If someone is sick during a vacation, they automatically get those vacation days back. Read more in sick during vacation.

Heartsome doesn't calculate salaries itself. The employee's profile shows the gross salary from the contract. What someone actually costs during sickness, including holiday allowance, a thirteenth month and employer costs, you'll find in your payroll administration. See all Heartsome features.

Frequently asked questions

What percentage of salary do you pay during sickness in the Netherlands? At least 70%, and at least the minimum wage in the first year. Many cao's set it at 100% in the first year.

How long do you pay salary during sickness? Up to 104 weeks. If you don't do the reintegration properly, the UWV can extend that by up to 52 weeks.

Can I hold back waiting days? Only if it's in the contract or the cao, and up to two days. If someone gets sick again within four weeks, not again.

Does a sick employee build up vacation days? Yes, during sickness an employee keeps building up vacation days and holiday allowance.

Do I need absence insurance? No, it isn't mandatory. Without insurance, you pay the salary yourself.

What happens after 104 weeks? You no longer have to pay salary, unless the UWV imposes a wage sanction. The employee can apply for a WIA benefit.

The rules on sickness absence can change. This article gives a general picture based on current Dutch law and is not legal advice. If in doubt, always consult an employment lawyer or HR adviser.

Sources

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