Parental Leave Arrangements in the Netherlands: key highlights for parent(s) and employers

When a family expands, a lot comes into play. Not only at home, but also in the administrative landscape of statutory leave arrangements. In the Netherlands, several types of leave apply to mothers and partners, each with its own rules and wage-replacement percentages.

All statutory parental leave arrangements are governed by the Work and Care Act (in Dutch: “Wet Arbeid en Zorg” or “WAZO” in short). Any income replacement related to these leave types is paid through WAZO benefits administered by the Dutch Employee Insurance Agency (UWV).

In this article, we outline the statutory framework and share practical insights, so both employers and employees know exactly what to expect.

The leave arrangements are divided into three categories:

1. Leave for mothers only
2. Leave for partners only
3. Leave for both parents

Two general points applicable to all leave categories:

• Throughout this article, entitlements are expressed in weeks. These weeks apply pro rata to the employee’s contractual working hours. Example: An employee working 32 hours per week with an entitlement of 4 weeks is entitled to 4 × 32 hours of leave.
• Wage replacement is explained in more detail later in this article under “Daily wage payment”. Please note: “100% of the daily wage” does not mean 100% of the employee’s current salary if earnings exceed the maximum daily social security wage. This is what we mean by “maximum wage”.

Category 1: Leave for mothers

During pregnancy and after childbirth, mothers are legally entitled to leave to prepare for the arrival of their baby and to recover after delivery. Within this category, there are two types of leave, each with its own duration, expiry rules, and wage-replacement conditions.

Maternity leave before childbirth (prenatal leave)

• Duration: 6 to 4 weeks before the due date (employee’s choice);
• Wage replacement: 100% via a WAZO benefit (based on the maximum daily wage);
• Specifics: automatically continues into postnatal maternity leave.

Maternity leave after childbirth (postnatal leave)

• Duration: 10 to 12 weeks, depending on the amount of prenatal leave taken. Prenatal and postnatal leave together always total 16 weeks;
• Wage replacement: 100% of the maximum daily wage via a WAZO benefit;
• Specifics: postnatal leave is automatically extended if the birth occurs after the due date, by the number of days between the due date and the actual birth.

Summary: Every working mother is entitled to 16 weeks of maternity leave, with 100% wage replacement up to the maximum daily wage, reimbursed by the UWV.

Category 2: Leave for partners

The partner of the mother does not qualify for maternity leave. However, after the birth of the child, the partner is entitled to partner leave and additional partner leave, allowing both parents to care for the child during the first weeks.

1. Partner leave (birth leave)

• Duration: 1 week;
• Wage replacement: 100% paid by the employer (no UWV benefit applies);
• Expiration: any unused hours expire 4 weeks after the birth;
• Leave pattern: may be taken consecutively or spread over time.

2. Additional partner leave

This leave can only be taken after partner leave has been used or has expired. 

• Duration: 5 weeks;
• Wage replacement: 70% of the maximum daily wage via a WAZO benefit;
• Expiration: any unused hours expire 6 months after the birth;
• Leave pattern: may be taken consecutively or spread over time.

Category 3: Leave for both parents

After maternity and/or partner leave has been used, both parents may take parental leave. Parental leave totals 26 weeks, of which 9 weeks are paid and 17 weeks are unpaid.

Paid parental leave

• Duration: 9 weeks;
• Wage replacement: 70% of the maximum daily wage via a WAZO benefit;
• Expiration: any unused paid parental leave converts into unpaid leave 12 months after the birth (the hours do not expire);
• Leave pattern: may be taken consecutively or spread over time.

Unpaid parental leave

• Duration: 17 weeks (excluding expired paid parental leave hours);
• Wage replacement: none;
• Expiration: on the child’s 8th birthday;
• Leave pattern: a fixed schedule must be agreed between employer and employee.

Daily wage payment – calculation

The UWV calculates the maximum daily wage based on historical earnings, usually using a 12-month reference period preceding the start of the leave. As a result, the benefit amount often differs from the employee’s current salary for example, if a salary increase occurred during the reference period.

Additionally, the daily wage is capped. In 2025, this cap applies to gross monthly salaries above € 6,450. The capped daily wage is then applied at either 100% or 70%, depending on the leave type. This can result in a significant income gap for employees. Employers are not legally required to compensate for this difference.

Daily wage payment – common payroll scenarios

In practice, four common scenarios occur when applying WAZO benefits:

1. The employee receives the benefit directly from the UWV and salary payments for the leave hours stop at the employer;
2. The employer receives the benefit and pays only the benefit amount to the employee;
3. The employer receives the benefit and continues paying 70% or 100% of the regular salary, compensating the difference;
4. The employer pays a higher amount than in the above scenarios.

We strongly advise employers to always receive the benefit themselves, regardless of whether compensation is provided. If the employee receives the benefit directly, issues may arise with the application of the wage tax credit, payroll accuracy, pension accrual, and social security contributions. This significantly increases the risk of payroll errors.

For reasons of good employment practice, we generally recommend scenario 3. The only exception is when the (maximum) daily wage exceeds the employee’s current salary (for example due to a high bonus paid during the reference period).

Leave administration

Dutch parental leave legislation is complex. While we cannot simplify the law itself, we can make it more manageable. Key attention points include:

1. Each leave type requires a separate WAZO application via the UWV portal.
2. Every leave type has its own entitlement, expiry rules and registration requirements.
3. Each leave type uses a different reference period for daily wage calculations.
4. Employees should be informed in advance about the financial impact of taking leave.
5. UWV benefits do not cover all employer costs, insight into total costs is essential.
6. All agreements on leave and wage continuation must be properly documented.
7. Employers are responsible for the correct payroll processing of agreed wage payments.

Conclusion

Since 2022, the Dutch parental leave system has increasingly enabled parents to spend more time with their newborn child. However, the complexity of the arrangements remains challenging for both employees and employers, particularly regarding wage replacement, administration, and employer obligations. This results in additional financial and operational pressure for employers.

Clear HR policies, transparent pay slips, and consistent communication help prevent misunderstandings and unrealistic expectations. A correct and well-designed payroll administration is essential.

Need support with parental leave?

RS Finance supports employers with:

• Correct WAZO benefit applications;
• Financial impact calculations for employees;
• Cost modelling and policy decisions for employers;
• Payroll setup for accurate wage continuation;
• Training for employers and HR managers;
• Proper documentation in employment contracts and staff handbooks;
• Automation of leave administration in NMBRS, eliminating complex Excel tracking.

Is one of your employees about to take maternity or partner leave? Contact us to ensure everything is arranged properly, so both you and your employees can navigate this period with confidence.