Pregnant as a freelancer: how the UWV's ZEZ benefit works
Written by Ilias Aarrass8 min read · Published on · Last reviewed on 
In short
The UWV ZEZ benefit lasts at least 16 weeks, 20 with multiples, and is capped at the minimum wage; with 1,225 hours in the calendar year before it starts you always get that maximum.
- Your leave starts on a date you choose between six and four weeks before the due date, or between ten and eight weeks with multiples.
- Apply between four and two weeks before your intended start date, using DigiD and a pregnancy declaration from your midwife or doctor.
- The minimum hourly wage in 2026 is € 14.71 from 1 January and € 14.99 from 1 July, which sets the ceiling of your benefit.
- The benefit counts as box 1 income but not as business profit, so entrepreneur deductions and the SME profit exemption do not apply to it.
In employment, maternity leave is arranged for you. As a freelancer you have to apply yourself, but there is a safety net: the Self-employed and Pregnant scheme, ZEZ for short. It gives you at least sixteen weeks of benefit around the birth. You do not need insurance for it and you pay no premium. This article covers everything: what you are entitled to, how much you get, how to apply and what to do with your records before you go on leave.
What is the ZEZ scheme?
The ZEZ scheme is a benefit from UWV for pregnant self-employed people. It is part of the Work and Care Act (WAZO) and is a statutory right: you do not need insurance for it and you pay no separate premium. How that act and the scheme relate is covered in the difference between WAZO and ZEZ. The benefit lasts sixteen weeks, or twenty weeks if you are expecting multiples.
The scheme covers more than just the classic sole trader. If you are a director-shareholder of your own private limited company, or work as a contributing partner in your partner's business, you can also claim it. The full list is in the conditions for the ZEZ benefit.
- Sixteen weeks of benefit, or twenty for a multiple pregnancy
- You decide whether to start six, five or four weeks before the due date
- No premium, no insurance, no waiting period: it is a statutory right
- Also for director-shareholders and contributing partners, not just sole traders
When does your leave start?
Your pregnancy leave may start between six and four weeks before your due date. That is your choice, and it affects the rest of your leave: the weeks you do not take beforehand carry over to the period after the birth.
If your baby arrives after the due date, those extra days are not deducted from your maternity leave. You always keep at least ten weeks after the birth. If your baby arrives early, the unused weeks shift to afterwards.
| Start moment | Before the birth | After the birth |
|---|---|---|
| 6 weeks in advance | 6 weeks | 10 weeks |
| 4 weeks in advance | 4 weeks | 12 weeks |
How much is the ZEZ benefit?
The amount depends on how many hours you spent on your business in the calendar year before your benefit starts. If you meet the 1,225-hour criterion, you always receive the maximum: one hundred per cent of the statutory minimum wage. If you do not, UWV calculates using your income from the previous calendar year, capped at the minimum wage.
So the maximum never exceeds the minimum wage, however good your year was. Since 1 July 2026 the statutory minimum hourly wage is 14.99 euros gross; in the first half of 2026 it was 14.71 euros. For a full-time forty-hour week that works out to roughly 2,598 euros gross per month. This article works it out step by step.
The ZEZ benefit and your tax return
The ZEZ benefit is gross and counts as income in box 1. UWV withholds payroll tax, but that is only an advance levy: in your income tax return everything is added together and an extra amount may follow. This regularly catches entrepreneurs by surprise.
One important detail: the benefit does not count as business profit but as a separate income item. Your entrepreneur allowances and SME profit exemption do not apply to it. So set part of it aside, just as you do with regular turnover: see how much to set aside for tax.
The weeks you are on leave do not automatically count towards that year's hours criterion. If you therefore work fewer than 1,225 hours in your leave year, that can affect your self-employed deduction.
Arrange this in good time
UWV advises applying four weeks before the start date, and no later than two weeks in advance. You need a pregnancy declaration from your midwife or doctor, and you apply digitally using DigiD. The full step-by-step guide is here.
Getting your records ready for your leave
Your leave does not pause your filing obligations. VAT returns continue, even with no turnover. Set that up before you leave so you do not have to think about it later.
- Diary your VAT returns for the leave period, or have them handled. A late VAT return leads to a penalty once the 7-day grace period has passed.
- Inform your clients well in advance and finish or hand over ongoing assignments.
- Chase outstanding invoices and tighten up your debtor management, so money keeps coming in during your leave.
- Keep your time records up to the day your leave starts; those hours count towards the hours criterion.
- Set aside part of the benefit for income tax.
Ill after the birth or during pregnancy
If you fall ill as a result of your pregnancy or the birth, the safety net does not stop at those sixteen weeks. There is a separate sickness benefit for the self-employed for pregnancy-related illness. You apply for it separately at UWV.
For illness unrelated to the pregnancy, that scheme does not apply. Then you fall back on what you arranged yourself: see falling ill without disability insurance.
Frequently asked questions
How long does the ZEZ benefit last?
Sixteen weeks. With multiples it is twenty weeks and your leave starts between ten and eight weeks before the due date. With one child your leave starts between six and four weeks before the due date and you always keep at least ten weeks after the birth.
How much is the ZEZ benefit?
At most one hundred per cent of the statutory minimum wage. If you worked at least 1,225 hours in your business in the calendar year before your benefit starts, you receive that maximum. Below that, UWV calculates using your income from the previous calendar year.
When should I apply for the ZEZ benefit?
UWV advises four weeks before the start date, and no later than two weeks in advance. You apply digitally using DigiD and you need a pregnancy declaration from your midwife or doctor.
Do I pay tax on the ZEZ benefit?
Yes. The benefit is gross and counts as box 1 income. UWV withholds payroll tax as an advance levy, but an additional amount may follow in your income tax return. Entrepreneur allowances and the SME profit exemption do not apply to it.
Do I still have to file VAT returns during my leave?
Yes. Your filing obligation continues, even with no turnover. File a nil return in that case. Skipping it results in a penalty.
Do I have to repay the ZEZ benefit?
No, the ZEZ is not a loan and you do not repay it. Only if your details are wrong or your leave runs differently than reported can the UWV reclaim weeks that were overpaid. So report changes straight away.
Does my partner get a benefit too?
The ZEZ is only for the pregnant self-employed person. If your partner is employed, they are entitled to one week of birth leave plus up to five weeks of additional birth leave at 70 per cent through the UWV. If your partner is self-employed too, there is no statutory benefit and you plan those weeks yourself.
Do I still need insurance alongside the ZEZ?
That depends on your income. The ZEZ is capped at the minimum wage, so anyone who normally earns more drops back considerably for sixteen weeks. Some disability insurance policies pay a top-up for pregnancy, usually only after a two-year waiting period from the start date. So work out the shortfall in advance and set it aside.
How do I calculate exactly what I will receive?
If you worked 1,225 hours in the year before your leave you get the full minimum wage; if not, the UWV uses your profit for that year divided by 260 days. The full calculation with an example is in calculating the amount of your ZEZ benefit.
Sources
- ZEZ benefit for pregnant self-employed peopleUWV · uwv.nl
- Minimum wage amounts 2026Rijksoverheid · rijksoverheid.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.
