Sick employee? A few important points employers should know.

Employment Law

24 June 2025

Sick employee? A few important points employers should know.

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

1. What income may you, as an employer, deduct from your sick employee’s wages?

The law (article 7:629(5) of the Dutch Civil Code) states that, as an employer, you may reduce a sick employee’s wages by:

a. Monetary benefits that the employee receives under a statutory insurance scheme (such as a Sickness Benefits Act (“Ziektewet”) benefit or a WAO benefit) or another insurance or fund to which the employee did not contribute themselves, provided that these benefits relate to the agreed work from which the wages are earned.

Think, for example, of an employee who has become ill in connection with pregnancy and who may therefore receive a Sickness Benefits Act benefit.

The subdistrict court recently ruled that this does not include benefits the employee received under an employers’ liability insurance (i.e. damages for injury caused by a workplace accident).

b. Income the employee received (whether or not in employment) for work performed during their illness, and for which, had they not been ill, they could have performed the agreed work.

This can be the case, for example, if a sick employee, despite their limitations, is nevertheless able to work for another employer under different circumstances.

In view of the above, we recommend that you carefully check whether any benefits or income can be deducted from the wages you must pay to your sick employee.

2. Employers beware: avoid a UWV wage sanction!

As an employer, you must not only continue paying your sick employee’s wages, but you must also make efforts to reintegrate the sick employee (under the Gatekeeper Improvement Act, “Wet verbetering poortwachter”).

After two years of illness, the employee can apply for a WIA benefit from the UWV (Employee Insurance Agency). The UWV then assesses whether you, as an employer, have done enough to meet the reintegration obligations.

If the UWV rules that you have not (sufficiently) met these obligations, the UWV can impose a wage sanction on you. This means that the obligation to continue paying the sick employee’s wages can be extended by a maximum of 52 weeks.

Failure to meet the reintegration obligations includes, among other things:

Not keeping, or not fully keeping, an absence file
Insufficient reintegration efforts

Such a sanction can be quite costly for you as a business owner. Moreover, the prohibition on dismissal during illness continues to apply throughout this period. You obviously want to avoid that.

Not only a good absence policy and a good absence file, but also requesting an expert opinion from the UWV in a timely and proactive manner, can reduce the risk of such a wage sanction.

You, as an employer, can of course object to an imposed wage sanction. But also do not forget to look into the possibilities of remedying the shortcomings identified by the UWV as quickly as possible. As soon as the shortcomings have been remedied, a request for shortening the sanction period can be submitted to the UWV. This can sometimes be more effective.

3. Suspending or discontinuing your sick employee’s wages

A sick employee must comply with the illness rules. If an employee fails to do so, you can temporarily suspend or even discontinue the sick employee’s wages in order to still get the employee to comply with their obligations. But what exactly is the difference, and when can you take which measure?

Suspending wages (article 7:629(6) of the Dutch Civil Code)

Suspension means that you temporarily postpone the continued payment of wages. This is intended as a means of pressure and is used when the employee does not cooperate with control regulations. In other words, when you do not have, or are not given, the opportunity to check whether your employee is actually unable to work/ill.
This is only permitted if the control regulations are reasonable and have been set out in writing, for example in an absence policy.
As soon as the employee does comply with the control regulations after all, you must still pay the wages retroactively.

Discontinuing wages (article 7:629(3) of the Dutch Civil Code)

Discontinuation means that you no longer have to pay wages at all, not even retroactively, for the period in which the employee fails to meet their reintegration obligations.
This is only permitted in specific situations listed in the law, such as:
Where the illness was caused intentionally by the employee;
For the period during which the employee, through their own fault, hinders or delays their recovery;
The employee refuses to perform suitable work without valid reason.

Please note!

If your employee does not cooperate, or does not sufficiently cooperate, with their reintegration, you must first urge the employee (in writing) to still do so!
In both the case of suspension and discontinuation, once the reason has become known to you, you must inform the employee of this immediately and in writing, stating that and why you are proceeding with discontinuation or suspension.
As an employer, you must clearly state whether it concerns discontinuation or suspension. If you, as an employer, announce a suspension but actually mean a discontinuation, the employee may still retain their right to wages.

Conclusion

Sick employees bring many responsibilities for you as an employer. From continued payment of wages to reintegration: a single mistake can quickly lead to high costs or legal problems.

Do you have questions about sick employees yourself? Or do you need help in the field of employment law? The corporate lawyers at The Legal Company are specialised and are happy to help you with clear advice, drafting, for example, absence policies or handbooks, and practical solutions. Contact us directly at info@thelegalcompany.nl or 020 345 0152.

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.