Benefits
As a self-employed person in the Netherlands, you have no employer to arrange your leave. No HR department, no automatic salary during your pregnancy. But that does not mean you have no income. There is an official Dutch government benefit that pays you during your maternity leave, and you apply for it yourself at the UWV.
That benefit is called the ZEZ benefit: Zelfstandige en Zwanger, which means Self-employed and Pregnant.
Many female entrepreneurs do not know this exists. That is a shame, because you have the right to it. Full stop.
This article explains everything, from "do I actually qualify?" to "do I pay tax on it?" and "do I lose my tax deductions?". You do not need to read anything else after this.
It does not matter where you are from. If your business is registered in the Netherlands, this benefit is for you.
ZEZ stands for Zelfstandige en Zwanger, which means Self-employed and Pregnant. It is an official benefit from the UWV (the Dutch Employee Insurance Agency) for self-employed people who are pregnant. You receive it during your pregnancy leave and maternity leave.
The official legal name is WAZO benefit for self-employed people (Wet arbeid en zorg, which means Work and Care Act), but everyone calls it ZEZ. If you search on the UWV website, use the terms "zwangerschapsuitkering zelfstandige" or "WAZO zelfstandige".
This is the first question everyone asks. The answer is simple: there is no income limit. You do not need to earn below a certain amount. Whether you earn €15,000 or €80,000 per year, you qualify for the ZEZ, as long as you are self-employed on the day before your leave starts.
The only condition is that you are self-employed at that moment. That is it.
What does differ per person is the amount of the benefit. But that is different from qualifying. You always qualify.
No. The ZEZ applies to all self-employed people in the Netherlands, regardless of the legal structure of your business. According to the UWV, you qualify if on the day before your leave starts you are in one of these situations:
Do you have a BV? As a DGA you also fall under the ZEZ. Your BV is not obliged to continue paying your salary during maternity leave. The ZEZ benefit replaces that income.
Did you just start your business? That does not matter. Even if you have only been self-employed for a short time, you can apply for the ZEZ. The UWV will calculate your benefit based on the number of days you worked as a self-employed person before your leave starts.
Do you work part-time as a self-employed person? No problem. You can still apply for the ZEZ, even if you only work a few hours per week.
Are you not Dutch? That does not matter either. The ZEZ applies to everyone with a business registered in the Netherlands, regardless of your nationality or country of origin.
Your leave starts between 4 and 6 weeks before your due date. You choose the exact start date yourself.
Does your baby arrive later than expected? Your maternity leave simply continues. You do not lose any weeks. You always have at least 10 weeks of leave after the birth.
Does your baby arrive earlier than expected? Your maternity leave starts immediately after the birth and you still have a minimum of 16 weeks in total.
Does your baby need to stay in hospital after birth? If your newborn stays in hospital for more than 7 days, you can apply for an extension of your benefit at the UWV. You will need a statement from the hospital.
The benefit is never more than the Dutch statutory minimum wage. That is the maximum. The amount depends on how many hours you worked in the year before your pregnancy.
Did you work at least 1,225 hours as a self-employed person in the calendar year before your leave?Then you receive the maximum benefit: 100% of the gross minimum wage.
In 2026:
The benefit includes 8% holiday allowance, so you will not receive a separate holiday payment later. The UWV pays you weekly directly into your bank account.
Did you work fewer than 1,225 hours?Then the UWV calculates your benefit based on your profit from the previous calendar year. Or, if that gives a higher amount, the average of the last maximum 5 calendar years. Your benefit will be lower, but you still qualify.
Do you normally work fewer than 40 hours per week?Then the benefit is calculated in proportion to your working week. If you work an average of 24 hours per week, you receive the benefit based on 24 hours.
No, and this is very important to know. For the self-employment deduction (zelfstandigenaftrek) you normally need to spend at least 1,225 hours per year on your business. It might seem like you will not reach that in the year you take leave, but that does not have to be a problem.
The Dutch Tax Authority (Belastingdienst) has a special rule for this: the weeks you are on maternity leave count as worked hours, as if you did work. The Tax Authority uses the number of hours you would normally have worked in those weeks.
Example: You normally work 32 hours per week and your leave lasts 16 weeks. You may then add 16 x 32 = 512 hours to your total for that year, even if you did not work at all during those weeks. This way you are less likely to fall below the hours criterion and you keep your right to the tax deduction.
Yes. The UWV explicitly states that continuing to work during the ZEZ period does not affect the amount of your benefit. You do not need to stop or reduce your work. If you feel ready to pick things up earlier, that is completely fine.
Yes. The ZEZ benefit is taxable income. The UWV deducts wage tax (loonheffing) before the amount arrives in your bank account, so you receive a net amount. In your Dutch income tax return (aangifte inkomstenbelasting) you declare the ZEZ benefit as "loon uit ziektewetuitkering" (income from sickness benefit).
You will receive an annual income statement (jaaropgave) from the UWV, just like a regular salary statement. You need this for your tax return.
From week 24 of your pregnancy, no later than 2 weeks before the start date of your leave.
Apply before week 24? The UWV cannot process your application yet.Apply too late? You may miss weeks of benefit.
Via Mijn UWV at uwv.nl/zez. You log in with DigiD.
If you do not have DigiD yet, you can request it at digid.nl. As a foreign national with a BSN number you can apply for DigiD online.
You will normally receive the UWV decision within 2 weeks after the desired start date of your benefit. The letter states the amount, the duration and the first payment date.
Did you not know the ZEZ existed and did not apply at the time? You can still apply up to 1 year after the start date of your leave. The part of the period that was more than 1 year ago will not be paid, but everything within that year you can still claim.
Was your baby born less than a year ago? It is worth checking this.
Can I combine the ZEZ with an employment benefit?Do you work both as a self-employed person and as an employee? Then you may be entitled to multiple benefits at the same time. You will never receive more than what you would normally earn. The extra amount is deducted from the total.
Do I keep my childcare allowance (kinderopvangtoeslag) during my leave?Yes. You keep your childcare allowance as long as you can show that you are still an entrepreneur. If you permanently stop your business because of the pregnancy, you still have the right to 3 months of childcare allowance after stopping.
Does the ZEZ also cover illness during my pregnancy?No. The ZEZ is a maternity benefit, not a sickness benefit. Are you ill before or after the ZEZ period? Then you can apply for a sickness benefit (Ziektewet), but only if you voluntarily insured yourself for this at the UWV.
What about my income protection insurance (AOV)?A standard AOV does not cover pregnancy, because it is not a disability. If you have an AOV with a maternity module, that does not affect your ZEZ benefit. The other way around, your insurer may reduce your AOV payout if you also receive ZEZ. Always check your policy conditions.
Do I need to live in the Netherlands or be registered in the Dutch population register (BRP)? No. You do not need to live in the Netherlands to qualify for the ZEZ. The Dutch Work and Care Act (WAZO), which is the law the ZEZ is based on, has no residency requirement. The only condition is that you are self-employed in the Netherlands on the day before your leave starts.
You do need a Dutch BSN number to apply for DigiD and submit your application to the UWV. Do you live abroad but have a Dutch business? Then you can apply for a BSN via the RNI (Registratie Niet-Ingezetenen) at a Dutch municipality or Dutch embassy in your country.
Do you live abroad and only work in the Netherlands as a self-employed person? Then under the European social security coordination rules (Regulation 883/2004), the Netherlands is the country responsible for your social security. The ZEZ applies to you.
Do you live abroad and also work in that country? Then those European rules may determine that another country manages your social security. In that case, the ZEZ may not apply. Contact the UWV to check your specific situation.
Not living in an EU country? The situation depends on treaties between the Netherlands and your country. Contact the UWV to confirm.
Can I get an extension?Yes, in one specific situation: if your newborn baby needs to stay in hospital for more than 7 days. You apply for the extension at the UWV with a hospital statement.
1. Do not apply too latePut the application in your calendar at week 24 of your pregnancy. The earlier you apply, the sooner you have certainty.
2. Tell your clients on timeLet your clients know well in advance that you are going on leave, so they can adjust their planning too.
3. Build a financial bufferThe ZEZ covers your income up to the minimum wage. If you normally earn more, a buffer is smart, because the difference is not covered.
4. Keep your KvK registration activeStay registered at the Dutch Chamber of Commerce (KvK) during your leave. The UWV checks that you are demonstrably an entrepreneur on the day before the start date.
5. Keep all documents in one placePregnancy declaration, assignment agreements, annual income statement from the UWV. Make sure you can find them easily. You need them for your tax return and any questions from the UWV.
The ZEZ benefit exists, is official and is there for you, whether you have a sole trader business, a BV, or work in your partner's business. There is no income limit. You do not need an employer. You apply yourself at the UWV via DigiD, it costs you no premium and you simply have the right to it.
Do you have questions about the ZEZ or do you want to know what this means for your specific situation? We are happy to help.
Questions? Just send us a email.
This article is general information. For your specific situation we recommend contacting the UWV.