Blog & Columns | Pavan Geraedts

14 Articles

UWV ×

One Long Sickness Case Can Reshape a Small Employer’s Year

Sep 24, 2026 Human Resources

UWV reviews two years of reintegration after the fact, but a small employer must manage the operational and financial consequences every day.

HUMAN RESOURCES UWV employment law long-term sickness reintegration small employers

For Agency Workers, One Sickness Date Can Alter the Tax Credit

Sep 11, 2026 Ledger & Tax

For agency workers, the contract status on the sickness date can determine whether a Ziektewet payment qualifies for the employment tax credit.

Dutch payroll LEDGER & TAX UWV Ziektewet agency workers employment contracts employment tax credit

A Clearer Medical Opinion Still Leaves Employers Holding the Case

Sep 4, 2026 Human Resources

A proposed Dutch law would limit retrospective medical disagreement in reintegration reviews, while leaving employers responsible for suitable work, timing, documentation and wage exposure.

Dutch employment law HUMAN RESOURCES UWV WIA reintegration sickness absence small employers

After the Takeover, the Missing Role Must Match the Work

Aug 28, 2026 Human Resources

After an acquisition, a role can disappear on paper while its duties continue elsewhere. A defensible reorganisation must connect the operating reality, dismissal sequence, redeployment search and full financial cost.

Acquisitions Business-economic dismissal HUMAN RESOURCES Redeployment Reorganisation UWV employment law

More Jobseekers Will Not Make Dutch Hiring Cheap or Simple

Aug 21, 2026 Market Pulse

Paolo Maria Pavan

The Dutch labour market is easing, but suitable staff and affordable payroll remain separate issues. Review margin, demand and cash before hiring.

CBS Dutch labour market MARKET PULSE Netherlands labour market Paolo Maria Pavan UWV cash flow small business staffing unemployment wage costs

When Nobody Is Paid, Payroll Still Has a Story to Tell

Aug 21, 2026 Human Resources

No wages paid does not mean no payroll filing. Check whether a nihilaangifte or nulaangifte fits the employment record.

Belastingdienst DGA salary HR records HUMAN RESOURCES Linda Pavan UWV employers loonaangifte nihilaangifte nulaangifte payroll tax

The 2027 Payroll Change Employees Will Feel Before Employers

Aug 20, 2026 Human Resources

A 2027 payroll rule will change the employment tax credit on certain UWV benefits paid through employers. Employees may receive less net pay.

HUMAN RESOURCES Linda Pavan UWV UWV benefits WIA employee net pay employment tax credit payroll payroll compliance small business wage tax

After Two Years of Sickness, Small Payroll Choices Carry Large Costs

Aug 19, 2026 Human Resources

After 104 weeks of sickness, leave hours, recurring pay and compensation deadlines can change the final payroll settlement.

HUMAN RESOURCES Linda Pavan UWV cash flow employment law final payroll after long-term sickness holiday hours long-term sickness payroll payroll control transition payment

A Fairer Tax Rule Could Still Shrink an Employee’s Payslip

Aug 17, 2026 Human Resources

A 2027 tax change may lower the net pay of employees receiving certain disability benefits through payroll. Employers should prepare their files, systems and c.

2027 2027 tax change HUMAN RESOURCES Linda Pavan UWV WGA employee communication employment tax credit occupational disability payroll wage tax

When Back Pay Crosses New Year, Payroll Needs the Whole Story

Aug 13, 2026 Human Resources

Cross-year back pay requires more than a payment and new payslip. Employers need a clear chronology and consistent payroll records.

HUMAN RESOURCES Linda Pavan UWV annual income statement back pay employment law payroll payslips sick pay wage arrears wage tax

The Sick-Pay Percentage Is Only the Start of the Cost

Jul 30, 2026 Human Resources

A CAO can raise Dutch sick pay above 70%. Check payroll, absence records, replacement costs and cash before one case disrupts the business.

Dutch labour law HUMAN RESOURCES Linda Pavan UWV cao collective agreements payroll reintegration sick pay sickness absence small employers

Falling Unemployment Will Not Solve the Dutch Capacity Squeeze

Jul 21, 2026 Market Pulse

Paolo Maria Pavan

Dutch unemployment is falling, but suitable staff and affordable hours remain scarce. Check capacity, labour costs, payroll and cash before hiring.

CBS MARKET PULSE Netherlands labour market Paolo Maria Pavan Payroll costs UWV recruitment small employers unemployment workforce planning zzp

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