For employers
Calculate the cost of sickness absence
What does absence cost your organisation per year? For employers and HR: enter the number of FTE, the salary costs and the absence rate and see the estimated annual costs, per FTE and per absence day. For a single long-term sick employee, use sick pay.
Cost of absence
| Breakdown | Amount |
|---|
Calculation: number of FTE × salary costs per month × 12 × absence rate × continued pay, plus replacement costs. Absence days: 261 working days × absence rate.
Explanation: calculate the cost of sickness absence
The cost of sickness absence can be estimated by multiplying your employees’ salary costs by the absence rate: the share of working days that employees are sick. Costs of replacement are often added, such as overtime or a temp worker. According to CBS, employee sickness absence in 2025 averaged 5.4%. For the costs of a single long-term sick employee (104 weeks of continued pay), use the calculator sick pay.
Frequently asked questions
How do I calculate the cost of sickness absence?
Multiply the total salary costs per year by the absence rate and the percentage you continue to pay during sickness. Add the replacement costs. Example: 10 employees with €4,000 salary costs per month and 5% absence gives 10 × €4,000 × 12 × 5% = €24,000 per year at 100% continued pay.
What is a normal absence rate?
CBS reports average sickness absence of 5.4% among employees for 2025. It varies greatly by sector: from 3.2% in hospitality to 7.5% in healthcare. Small companies have lower absence on average than large ones.
How much salary must I continue to pay during sickness?
Statutory minimum of 70% of salary for up to 104 weeks, in the first year at least the minimum wage. Many collective agreements prescribe 100% in the first year. Enter in the calculator the percentage that applies on average to your organisation.
What is not included in this calculation?
Not included are, among others, absence insurance, costs of the occupational health service and company doctor, reintegration costs, loss of production above salary costs, a wage sanction and the effects on the differentiated Whk contribution.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. Indicative: no insurance advice and no collective agreement calculation. Not included: absence insurance or self-insurance, occupational health service and company doctor, reintegration costs, wage sanction, loss of production above salary costs and the effect on the differentiated Whk contribution. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Formula | FTE × salary costs/month × 12 × absence% × continued pay% (+ replacement%) | model |
| Salary costs from gross salary | Loonkosten 2026 calculation engine (holiday allowance, AWf low, Aof small, Wko, Whk, Zvw) | 2026 confirmed |
| Example absence rate | 5.4% (CBS, employees 2025); 4th quarter 2025: 5.6% | CBS |
| Statutory continued pay | at least 70%, max. 104 weeks | statutory |
| Working days per year | 261 (5-day week) | assumption |
- CBS – The labour market in figures 2025: sickness absence employees 5.4% (per sector) (in Dutch)
- CBS – Labour market dashboard: sickness absence (4th quarter 2025: 5.6%) (in Dutch)
- Government of the Netherlands – How much pay do I receive when I am sick? (in Dutch)
- Ondernemersplein (overheid.nl) – Continued pay during sickness (in Dutch)
- Government Gazette 2025, 42324 – contribution rates, maximum contribution wage and childcare surcharge 2026 (SZW) (in Dutch)
Checked on 6 October 2026.