When a former employee receives Sickness Law or WGA benefits and also receives other income, this must always be reported to the UWV or the supervising party. This also applies to income earned abroad. But how exactly does that work, and what does it mean for the amount of the benefit?
Ancillary income affects benefits
Ancillary income can affect the amount of a Sickness Act or WGA benefit. Reporting the additional income can be done through a pay stub or through a statement of taxable earnings (if it is self-employment). A high expense allowance for volunteer work can also qualify as income.
What if the work is done abroad?
Foreign income must also be declared. Dutch law provides that income from employment or work may be offset against the benefit, regardless of the country in which this income was earned. The fact that the income is generated in a country with a different tax system makes no difference. A recent ruling by the Central Appeals Council (ECLI:NL:CRVB:2025:764) confirmed that foreign income can also be regarded as income from employment by Dutch standards. This means that this income can be deducted from the Dutch benefit.
Advice and guidance
It is important to provide timely and complete information about ancillary income, including from abroad, to avoid recoveries or other complications. Do you have questions about offsetting foreign income and how it affects benefits? Resolu supports both employers and employees with advice and guidance. Please feel free to contact us to see what we can do for you.
