New measures for a more workable system for continued payment of wages during sickness

24 April 2026

In the Netherlands, employers are required to continue paying wages to employees during sickness for two years and to actively support them in the process of returning to work. The first step is to establish whether the employee concerned is able to return to their own employer in their original position or should be assigned adjusted work or other suitable work within the organisation (the first track). If this is ruled out, options at another employer are considered (the second track). A prohibition on terminating employment applies during this period.

Small and medium-sized employers in particular find this combination of continued payment of wages and return-to-work obligations burdensome, partly because suitable positions within their own organisation are often lacking and replacements are hard to come by.

That is why the government is preparing a set of measures to make the obligations in the event of long-term sickness more practicable. Two legislative proposals take centre stage here: one proposal focuses on a return to work in the second year of sickness, and the other addresses the role of the company doctor in the return-to-work assessment performed by Employee Insurance Agency UWV.

We discuss the main aspects of these legislative proposals below.

Legislative proposal modifying return-to-work obligations in the second year of sickness

Small and medium-sized employers (some 98% of all employers in the Netherlands) will be given the option to focus exclusively on the second track from the start of the second year of sickness. This means that sick employees start working for another employer and are not entitled to return to their own place of work. An employer is regarded as small if it has a wage bill of up to 25 times the average wage for social insurance (in 2026: around EUR 1.1 million) and is medium-sized if it has a wage bill of 25 to 100 times the average wage for social insurance (in 2026: around EUR 4.3 million). The employer’s size on the first day of sickness is decisive.

Two ways to close the first track

The legislative proposal provides for two ways to close the first track:

  1. Written consent from the employee
    The employer and the employee can agree to end the return-to-work process in the first track. Consent must be given no later than the day on which the employee has been sick for 52 weeks and must be clear and unambiguous. The employee has the right to revoke this consent within 14 days without stating reasons. If the employer does not inform the employee of this right of revocation in writing within two working days of the consent being given, the reflection period is extended to three weeks. The employer must ascertain that the employee has a thorough understanding of the consequences and does indeed accept them.
    The employee’s consent to closure of the first track is not considered to be an act prejudicial to a national insurance fund. This means that the employee will not lose any rights to sickness benefits or unemployment benefits if their employment agreement is terminated later.
  2. Permission from UWV
    If the employer and the employee do not reach agreement, the employer may ask UWV for permission in the 42nd week of sickness at the latest. UWV then performs three assessments to verify the following: whether the employee is in fact medically incapacitated for work, whether the return-to-work efforts in the first track were sufficient in the first year of sickness, and whether the employee is not expected to be able to resume their own work (whether adjusted or not) within 13 weeks of the start of the second year of sickness. UWV aims to decide on the application within eight weeks of submission.
    No administrative objection or appeal may be lodged against UWV’s decision. Either party may apply to the sub-district court within two months; the employee may ask for resumption of the first track and the employer may ask for alternative permission.

Consequences of closure of the first track

As soon as the first track has been closed, the employer no longer needs to keep the sick employee’s position available and can hire a replacement. The return-to-work process in the second year of sickness is then aimed completely at resuming work at another employer. The obligation to continue to pay wages for 104 weeks remains in full force and this period is not reduced. If the employee recovers fully in the second year, they will only be entitled to return to their job if their position has not been filled by an employee who is in the employer’s employ on the basis of an employment agreement. This means that if an agency worker or self-employed person performs the duties, the recovered employee may reclaim their job. The fully recovered employee retains their right to full pay, even if they are not given the opportunity to perform the contracted work. The employer may deduct from the pay any income the fully recovered employee receives for work performed for another employer.

New prohibition of termination

A new prohibition of termination is proposed to protect employees, entailing that an employee who fully recovers in the second year cannot be dismissed. This prohibition lapses if and when the employee has recovered and has resumed their own work, or when two years have passed since the first day of sickness. Once the prohibition of termination no longer applies, the employer can ask UWV for permission to terminate the employment agreement – regardless of whether the employee is still sick or has fully recovered – if the position (whether adjusted or not) is no longer available.

New ground for dismissal

A new ground for dismissal is created that allows small and medium-sized employers that have closed the first track to terminate employment after obtaining UWV’s permission. This applies both to situations in which employees are still sick and to situations in which employees have fully recovered. Conditions here include that at least 104 weeks have passed since the first day of sickness and that the employee’s position (or adjusted position) is no longer available and will not become available within 13 weeks. If the employee is still sick, the employer may also opt for existing ground b, i.e. long-term illness.

For small employers, UWV does not assess whether reassignment to another suitable position is possible, given the smaller size of the company. For medium-sized employers, it does assess whether there will be a lack of options for reassignment to a suitable position within a period of 13 weeks.

Compensation for the transition payment

In the event of dismissal, employers are eligible for compensation from UWV for the transition payment. The maximum compensation consists of the transition payment accrued until 104 weeks have passed since the first day of sickness. An employee’s consent to closure of the first track does not affect the right to a transition payment on dismissal.

Act Modifying the Assessment of Return-to-Work Efforts and WIA Advance Payment Scheme

The company doctor’s advice guides the return-to-work assessment

A second legislative proposal that is being prepared provides that the company doctor’s advice will guide the return-to-work assessment (RIV assessment) that UWV conducts after two years of sickness. The aim is to give employers more certainty about their obligations related to the continued payment of wages; in principle, an employer that follows the company doctor’s advice may assume that they have put in enough effort. This amendment should also help reduce the workload of UWV insurance physicians, which will give them more time to assess benefit applications under the Work and Income (Capacity for Work) Act (Wet werk en inkomen naar arbeidsvermogen; WIA).

No reclamation of WIA advance payments

It will also be laid down by law that people will not be required to repay the advance they receive pending their WIA assessment if it is later established that their benefits will be lower or that they will not receive any benefits at all. This prevents situations where substantial amounts are reclaimed from employees after long waiting periods at UWV.

Entry into force

The legislative proposal modifying return-to-work obligations in the second year of sickness (wetvoorstel wijziging re-integratieverplichtingen tweede ziektejaar) is currently under consideration by the Dutch House of Representatives; its intended date of entry into force is 1 January 2030. The legislative proposal applies to employees whose first day of sickness is on or after the date of entry into force.

The legislative proposal for the Act Modifying the Assessment of Return-to-Work Efforts and WIA Advance Payment Scheme (Wet wijziging toets op re-integratie inspanningen en WIA-voorschotregeling) has been offered to the Council of State for advice. The average duration of an advisory procedure with the Council of State is two to three months. The proposal will then need approval from the Dutch House of Representatives and the Dutch Senate.

If you have any questions about the impact of these legislative proposals on your organisation, please do not hesitate to contact us.

This site is registered on wpml.org as a development site. Switch to a production site key to remove this banner.