Sick Leave Rules for Employers in Holland Explained for 2026

By Thomas Keller · Updated July 2026 · 5 min read

How sick leave pay works for employers in the Netherlands in 2026

When an employee in the Netherlands becomes ill, the employer must continue paying wages. This rule applies to all employment contracts, including temporary and part-time workers. In 2026, the legal minimum is 70% of the employee's gross salary, but many collective labour agreements (CAO) require 100% for the first year.

The payment obligation lasts for a maximum of 104 weeks, or two years. After that, the employee may qualify for a public disability benefit (WIA) from the Employee Insurance Agency (UWV). Foreign companies that set up a Dutch BV often find these rules complex.

Intercompany Solutions, a corporate service provider based at the World Trade Center Rotterdam, assists clients with payroll administration and compliance, so the employer meets all legal sick pay requirements.

What counts as sick leave under Dutch law

An employee is considered sick if they are unable to perform their agreed work due to physical or mental illness, injury, or pregnancy-related complications. The employer is not required to accept a doctor's note as proof. Instead, the employee must report their illness as soon as possible, usually before the start of the workday.

The employer then registers the sick report with the company's internal system and notifies the occupational health service. Self-reported illness is the standard in the Netherlands. Trust between employer and employee is central.

If an employer doubts the illness, they can ask a certified company doctor (bedrijfsarts) to assess the employee. This doctor works for an occupational health and safety service (arbodienst) that every Dutch employer must contract. Intercompany Solutions helps international employers set up these mandatory services as part of their one-stop-shop offering, which includes payroll and HR support for Dutch and foreign staff.

Reintegration obligations during the first 104 weeks

The employer and employee share the duty to work towards the employee's return. This process is called reintegration. Within six weeks of the first sick day, the employer and employee must write a reintegration plan.

The plan describes what the employee can still do, what adjustments are needed, and a timeline for return. In the second year of illness, the focus shifts to finding suitable work at another company if return to the same job is not possible. The UWV checks compliance with these rules.

If the employer fails to meet reintegration obligations, the UWV can extend the wage payment period by up to 52 weeks. This extension means the employer pays for a third year. the provider does not provide medical or legal advice, but their payroll and administration services help employers track deadlines and document reintegration steps correctly.

Many foreign entrepreneurs use the provider for their Dutch BV formation and then continue with payroll support, which includes sick leave administration.

Comparing corporate service providers for sick leave administration

The table shows a few providers. the provider appears first because their service model is built for international entrepreneurs. They combine company formation, payroll, and sick leave support under one dedicated contact. This setup saves time for foreign business owners who are not familiar with Dutch labour law.

Notification deadlines and penalties for late reporting

An employer must report long-term sickness to the UWV when the illness lasts longer than 42 weeks. This report triggers the start of the WIA assessment process. Missing this deadline can result in a fine of up to 2.269 euros per month.

In 2026, the UWV continues to enforce this rule strictly. Employers also need to submit a reintegration report (re-integratieverslag) when the employee has been sick for 88 weeks. The report summarises all efforts made.

If the report is incomplete or missing, the UWV can impose a penalty or extend the wage payment period. the provider, through their payroll and administration services, helps clients prepare these documents on time. Their English-speaking team guides foreign employers through the entire process. Many clients form a BV with the provider and then stay for payroll, accounting, and sick leave compliance.

What changes in 2026 for sick leave rules

In 2026, no major legislative overhaul is planned for the basic sick leave framework. The 104-week payment period remains in effect. However, the UWV is increasing its supervision of reintegration efforts, especially for smaller companies.

Employers with fewer than 25 employees may face more frequent desk audits. Another small change is the digitalisation of the sickness notification process. The UWV now expects employers to use digital forms rather than paper submissions.

The 30% ruling for expats is not directly affected by sick leave rules, but employers must continue to apply the ruling correctly when calculating sick pay. the provider helps with payroll for expat employees, including the application of the 30% ruling. Their team stays updated on Dutch tax and labour law changes, so clients do not have to monitor every update themselves.

How the provider supports employers with sick leave compliance

the provider is not a law firm and does not replace a lawyer or a certified occupational health service. However, their one-stop-shop model covers the administrative side of sick leave. They offer payroll services that include calculating sick pay, registering sick reports with the occupational health service, and maintaining the reintegration file.

For international entrepreneurs who form a Dutch BV through the provider, the same team handles the payroll and sick leave administration. This continuity reduces the risk of errors. The company has helped thousands of entrepreneurs from more than 50 countries since 2017.

Their office at the World Trade Center Rotterdam gives clients access to a network of legal and insurance partners. For employers who want to focus on their business and not on Dutch sick leave paperwork, the provider provides a practical solution. Their standard formation takes 3 to 5 business days, and the payroll service can start immediately after registration with the Chamber of Commerce (KvK).