WAZO and ZEZ: what is the difference?

Ilias AarrassWritten by Ilias Aarrass4 min read · Published on · Last reviewed on
A bookcase filled with old leather-bound volumes with gilt lettering on three shelves.

In short

WAZO is the Work and Care Act governing every form of leave; ZEZ is the scheme within it for the self-employed, capped at the minimum wage rather than the daily wage.

  • For employees the employer arranges the leave and claims from UWV; as a self-employed person you apply for ZEZ yourself.
  • Combining employment with your own business often means a benefit for both parts, which are then offset against each other.
  • Partner birth leave, parental leave and emergency leave are tied to an employment contract and do not exist for the self-employed.
  • Report the employed part in your application; an incomplete declaration leads to a clawback later.

In searches and on forums, WAZO and ZEZ are constantly mixed up. They are not the same, but they belong together: WAZO is the act, ZEZ is the scheme within it for the self-employed. The difference only becomes practical when you combine freelancing with employment.

WAZO: the act

WAZO stands for the Work and Care Act. It governs all forms of leave around care duties: pregnancy and maternity leave, partner birth leave, adoption leave, parental leave and emergency leave. For employees this runs through the employer, who claims it from UWV.

ZEZ: the scheme for the self-employed

ZEZ stands for Self-employed and Pregnant and is the part of WAZO that applies to entrepreneurs. You have no employer to arrange it, so you apply to UWV yourself. Everything about that is in the article on the ZEZ benefit.

Employee (WAZO)Self-employed (ZEZ)
Who appliesThe employerYou yourself
Amount100% of the daily wage, up to the maximumAt most the minimum wage
Duration16 weeks16 weeks

Freelancing alongside employment: both

Here the difference becomes concrete. If you are employed and also run a business, you can often receive a benefit for both parts: through your employer for the employed part and through ZEZ for your business.

The two are offset against each other, so you do not receive two full benefits side by side. Always state in your application that you are also employed. More on that combination in part-time freelancing alongside employment.

Which counter for which situation

The confusion between the two terms disappears once you look at your own situation. There are only three flavours:

  • Employment only: your employer arranges the leave and the benefit through UWV. You report your pregnancy to your employer in time and need not apply for anything yourself.
  • Freelancing only: you apply for ZEZ at UWV yourself, at the latest two weeks before your leave starts. There is no employer doing it for you, so no application means no benefit.
  • Both: your employer arranges the employed part and you apply for ZEZ for your business yourself. Two applications, two counters, and at both you report that the other situation exists.

The other WAZO leave forms: not for freelancers

Beyond pregnancy leave, WAZO also covers partner birth leave, parental leave and emergency leave. Those forms are tied to an employment contract: an employer is needed to grant and pay the leave. For the self-employed no equivalent exists. If you become a father or co-mother as a freelancing partner, there is no benefit; you plan the days off yourself and absorb them from your own buffer.

If you combine freelancing with employment, those leave forms do apply to the employed part. A freelancer with a part-time job can simply take partner birth leave for the employed hours when a child is born, while the business idles for that week.

Frequently asked questions

Is WAZO the same as ZEZ?

No. WAZO is the Work and Care Act, governing all forms of care-related leave. ZEZ is the scheme within that act that applies specifically to the self-employed.

Can I receive WAZO and ZEZ at the same time?

If you combine employment with your own business, often yes, for each part separately. The benefits are offset against each other, so you do not receive two full amounts.

Is the ZEZ benefit lower than an employee's?

Usually yes. An employee receives one hundred per cent of their daily wage, capped by the maximum daily wage rather than by the minimum wage. With ZEZ the statutory minimum wage is the ceiling, however high your profit.

Sources

  1. Work and Care Act: leave types and benefitsOverheid.nl · wetten.overheid.nl
  2. ZEZ benefit for the self-employedUWV · uwv.nl

Sources checked on

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.

Ilias Aarrass

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