On September 2, 2026, a first-instance court denied the employment tax credit on Ziektewet benefits paid after agency contracts ended. From January 1, 2027, employers cannot apply the credit through payroll to certain benefits outside current employment. The change may affect payslips and final tax assessments.
Why this matters
A sickness report can change the contract, assignment, payroll, and UWV file. An agency clause may end employment during sickness. A later return to the same agency may be a new contract. ABU or NBBU rules can keep employment running until the agreed end date. The agency then pays wages and handles reintegration. The final tax assessment determines the credit. Conflicting records can prompt employee questions and payroll corrections.
Example
A warehouse ends a worker's assignment. That week, the worker reports sick. The agency must record whether employment continues, whether it invoked the agency clause, and who pays. The client's email, contract, sickness report, UWV notification, and payroll record should show the same dates. Different end dates complicate the tax treatment of the benefit. A later placement at that warehouse does not automatically extend the earlier contract.
XTROVERSO tips
- Check the contract clause. Confirm whether the agreement contains an uitzendbeding. Record whether the agency invoked the clause and the date it did so.
- Build one timeline. Match the assignment end, sickness date, contract end, UWV report, payment record, and any later contract.
- Test a recent file. Review one sickness case. The contract, absence file, and payroll record should tell the same story without verbal explanation.
- Ask the payroll provider. Check how payroll separates wages, benefits during employment, and Ziektewet benefits paid after employment ends. Include the 2027 change.
- Use careful employee wording. Explain the payment type and recorded contract status. Do not promise a final personal tax outcome.
Need your agency contracts, sickness files, or payroll process reviewed? We can identify gaps before they require corrections
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
- Rechtspraak — Ziektewet benefits after termination of an agency contract
- UWV — Sick agency workers and Ziektewet applications
- Belastingdienst — Employment tax credit scale for 2026
- Belastingdienst — Payroll change for specified benefits from 2027
- Rijksoverheid — Policy basis for employment tax credit changes
- Taxence — Employment tax credit after employment ends
