104-week sick leave cost estimator

Calculate your maximum sick pay liability under Dutch law. Compare costs with and without EOR protection.

About this tool

Calculate maximum sick pay liability under the Dutch Wet Poortwachter framework, which obliges employers to continue paying sick employees for up to 104 weeks. The estimator compares exposure with and without EOR protection.

For whom

Companies employing staff directly in the Netherlands without sick leave insurance arrangements.

Inputs

Headcount, average salary, and current sick leave rate.

Output

Maximum liability in euros over the 104-week window.

Sick leave cost estimator

Estimate your financial exposure under the Dutch 104-week sick pay obligation. In the Netherlands, employers must continue paying an ill employee for up to two years. Adjust the parameters below to see what this liability means for your organisation.

Number of employees

Average gross annual salary (EUR)

Expected sick leave rate (%)

Typical NL rate: 4-6%

Without EOR protection

Year 1 cost (100% salary): € 65.000
Year 2 cost (70% salary): € 45.500
Max per-employee liability (104 wk): € 110.500
Expected annual sick leave cost: € 32.500
Total workforce exposure: € 1.105.000

With EOR protection

Sick leave liability: Managed under EOR contract
Your cost: Monthly EOR fee only
EOR fee: Get a tailored quote

Employer reintegration obligations

Dutch law prescribes a strict timeline of mandatory actions during the 104-week sick leave period. Missing a deadline can result in sanctions from UWV.

Week 6

Report to company doctor (bedrijfsarts)

Week 8

Create Plan of Approach (Plan van Aanpak)

Week 42

Report to UWV

Week 91

Submit re-integration report to UWV

Week 104

WIA assessment

Protect against sick leave liability

With Octagon's EOR service, the 104-week sick pay obligation is managed under the EOR contract. Specific liability arrangements depend on your agreement terms. Contact us for details.

Learn about EOR

Sources & methodology

How the result is computed

Worst-case liability per affected employee = (salary × 100% × 52 weeks / 52) + (salary × 70% × 52 weeks / 52), capped at the UWV maximum daily wage (€274.44/day). Multiplied by headcount × long-term sick rate. The EOR comparison assumes the liability sits with the EOR's legal entity rather than the client.

Primary sources

01Dutch Civil Code Art. 7:629: continued wages during illnessStatutory 104-week continued-pay obligation; 70% of wage as the statutory minimum.
02Wet verbetering poortwachter (Gatekeeper Improvement Act)Re-integration milestones used as the liability window (weeks 6, 8, 42, 91, 104).
03UWV: maximum daily wage (maximum dagloon)€274.44/day cap on wage-related benefits, applied as a per-employee ceiling.
04Common Dutch CAOs: year-1 continuation practiceMost CAOs and employer practice pay 100% in year 1 (above the 70% statutory minimum); this is the default in the worst-case estimate.

Results are indicative and based on publicly available Dutch law, tax-authority guidance, and Octagon's engagement history. Always confirm specifics with a qualified adviser before acting on them.

Need expert guidance?

Our consultants can walk you through the results and recommend next steps tailored to your situation.