In the event of incapacity for work, the employee is entitled to the continued payment of 100% of the gross salary during the first 26 weeks. In the subsequent period of 26 weeks (week 27 through 52), 90% of the gross salary is paid. In the next period of 26 weeks (week 53 through 78), 80% of the gross salary is paid. In the period of 26 weeks that follows (week 79 through 104), the statutory obligation for continued payment of 70% of the gross salary applies.
During the first year of absence, the amount of sick pay must be at least equal to the national minimum wage.
During longer-term periods of sickness absence, employers are obliged to make efforts to reintegrate the employee into the workplace. The employer and employee must draw up a recovery and reintegration plan. More information about the reintegration can be found here.
After two years of sickness absence, the employer’s sick pay obligation normally ends and employees are assessed by the Institute for Employee Benefit Schemes (Uitvoeringsinstituut Werknemersverzekeringen, UWV) to establish whether or not they are entitled to a state occupational disability benefit.
If the UWV decides that the employer has made insufficient efforts to reintegrate the employee, it may order the employer to continue paying sick pay for up to a further year. So it is important that sufficient effort is made to reintegrate an employee that is incapacitated for work. If problems would occur during the reintegration trial, do not hesitate to contact your advisor at INretail for further support.