Dutch sickness absence reached a provisional 5.8% in the first quarter of 2026. At businesses with fewer than ten workers, it was 2.8%. One sickness case can affect wages, staff cover, customer work and cash at the same time.
Why this matters
Dutch employers normally pay at least 70% of gross wages during sickness for up to 104 weeks. First-year pay cannot fall below the statutory minimum wage. A CAO or employment contract can require more. Most CAOs provide full pay in the first sickness year. Holiday allowance and pension contributions continue. Overtime, replacement work and later invoices add cost. An incomplete reintegration record can extend wage payments by up to one year.
Example
A six-person installation company has an experienced technician off sick. Its CAO requires full pay in the first year. Another technician works overtime, while a subcontractor takes urgent jobs. Two customer appointments move, so invoices go out later. The owner spends time changing the schedule instead of preparing quotations. A cash forecast based on 70% sick pay misses the CAO wage obligation, replacement costs and later customer payments.
XTROVERSO tips
- Check the applicable CAO. Confirm which CAO covers each employee. Compare its first- and second-year sick-pay rules with the employment contract and payroll settings.
- Verify waiting days. One or two unpaid waiting days apply only if the CAO or employment contract allows them. Do not let payroll deduct them automatically.
- Track the full absence period. Record the first sickness date and each return to work. Periods less than four weeks apart count together for the 104-week period.
- Put all costs in the cash forecast. List continued wages, holiday allowance, pension, overtime and replacement work. Include delayed jobs, invoices and customer payments.
- Keep a clear, limited file. Record contact, agreed actions, work options and deadlines. Keep medical details outside the management file. Check that required reintegration documents are complete.
Need to check how sick leave affects payroll, records and cash planning? We can help you review the links
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- UWV — Continued payment of wages during sickness
- UWV — Assessment of the reintegration report
- UWV — Contents and privacy of the reintegration record
- Rijksoverheid — Waiting days and repeated sickness periods
- CBS — Sickness absence in the first quarter of 2026
- CBS StatLine — Absence by sector and company size
