ZEZ benefit amount: how to work out what you get
Written by Ilias AarrassBookkeeper and owner of Fiscly Finance6 min read · Last reviewed on 
Written by Ilias AarrassBookkeeper and owner of Fiscly Finance6 min read · Last reviewed on Of all the questions about the ZEZ benefit, this one comes up most: how much do I actually get? The answer is simpler than it looks, because there is a hard ceiling. What you receive depends on a single question: in the twelve months before your leave, did you meet the 1,225-hour criterion, yes or no?
The ceiling: one hundred per cent of the minimum wage
However good your year was, the ZEZ benefit never exceeds the statutory minimum wage. Whether you made a hundred thousand in profit or fifteen thousand: the maximum is the same. That differs from disability insurance, where the payout does follow your income.
The minimum wage is adjusted twice a year, on 1 January and 1 July. Since 2024 there is no fixed monthly minimum wage: only an hourly minimum, with the monthly amount following from the number of hours.
| Period | Per hour | Indicative per month |
|---|---|---|
| 1 January to 30 June 2026 | € 14.71 | ± € 2,549 |
| From 1 July 2026 | € 14.99 | ± € 2,598 |
1,225 hours or not: that is the whole question
If you worked at least 1,225 hours on your business in the twelve months before your leave, you receive the maximum. Full stop. You then do not have to demonstrate anything about your profit.
If you do not reach those 1,225 hours, UWV looks at your income from the previous calendar year. That income is converted into a daily amount, and that daily amount never exceeds the minimum wage. If you earned little last year, the benefit is correspondingly lower.
Those 1,225 hours are the same threshold as for the self-employed deduction and hours criterion, and it is not only your billable time. Acquisition, administration, maintaining your website, writing quotes and taking courses all count. The burden of proof, however, is on you.
Worked example: sixteen weeks at the maximum
- Hours in the twelve months before leave
- 1,400 hours (above the threshold)
- Benefit per month (indicative, from July 2026)
- ± € 2,598 gross
- Duration
- 16 weeks ≈ 3.7 months
- Set aside for income tax
- roughly 30 to 37%
Result: roughly € 9,600 gross over the whole leave period, of which you set aside a third
What the amount is not
Three misconceptions I regularly come across, all of which lead to the wrong expectation.
- It is not a percentage of your profit. Above 1,225 hours it is always the minimum wage, even after a record year.
- It is not a net amount. The benefit is gross and counts in box 1; see how much to set aside.
- It does not count as business profit. Entrepreneur allowances and the SME profit exemption do not apply.
Frequently asked questions
How much is the ZEZ benefit per month?
At most one hundred per cent of the statutory minimum wage. At the hourly minimum of 14.99 euros in force since 1 July 2026, that works out to roughly 2,598 euros gross per month for a full-time week. UWV calculates with daily amounts, so your own figure may differ slightly.
Do I get more if I make a lot of profit?
No. The minimum wage is a hard ceiling. Profit only plays a role if you stayed below 1,225 hours; in that case the benefit can be lower.
What if I do not meet the hours criterion?
UWV then calculates the benefit based on your income from the previous calendar year, converted into a daily amount, capped at the minimum wage. So you still receive a benefit, but possibly below the maximum.
How much should I set aside for tax?
Reckon on roughly thirty to thirty-seven per cent. UWV already withholds payroll tax, but that is an advance levy: in your return everything is added together and an extra amount may follow.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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Ilias
