A pregnancy already comes with plenty to arrange. As an entrepreneur, one more important question comes with it: what happens to your income and your business if you temporarily work less?

For employees, maternity and childbirth leave is arranged by law. For self-employed entrepreneurs it works differently. Fortunately, the Netherlands has several schemes that take pregnancy into account. There is a special provision within the hours criterion, and under certain conditions self-employed people can use the Self-employed and Pregnant scheme, better known as the ZEZ benefit.

Pregnancy and the hours criterion

Several parts of the entrepreneur’s allowance depend on the hours criterion. In most cases this means you must spend at least 1,225 hours per calendar year on your business.

A pregnancy can of course make that number harder to reach. That is why a special provision exists.

Do you interrupt your work because of your pregnancy? Then the hours you did not work may still count towards the hours criterion for a total of 16 weeks. What counts here is the number of hours you would normally have spent on your business.

That does not automatically mean every pregnant entrepreneur meets the hours criterion. The other conditions still apply. In principle you must still reach 1,225 hours. Some entrepreneurs must also spend more time on their business than on other work. For starters, an exception to this last condition may apply.

The hours criterion remains relevant in 2026 as well. The self-employed deduction is € 1,200 in 2026 for entrepreneurs who meet the conditions.

Income during your pregnancy: the ZEZ benefit

For an entrepreneur, working less often means earning less. To support self-employed people financially during pregnancy and childbirth, there is the Self-employed and Pregnant scheme (ZEZ).

The ZEZ benefit is a maternity and childbirth benefit from UWV for the self-employed. The scheme is broader than freelancers alone. Among others, self-employed people with business profits, freelancers, certain director-major shareholders and women who work in their partner’s business may fall under the scheme.

How much is the ZEZ benefit?

The amount of the ZEZ benefit depends on your situation. The benefit is capped at the statutory minimum wage.

Did you work at least 1,225 hours as a self-employed person in the calendar year before the year your ZEZ benefit starts? Then in principle you receive a benefit equal to the statutory minimum wage.

Did you work fewer than 1,225 hours? That does not automatically mean you have no right to a ZEZ benefit. UWV then calculates the amount based on your profit or income.

For this, UWV looks at the calendar year before the year the benefit starts. You can also ask UWV to look at your average income over the five preceding calendar years. That can be more favourable, for example when your income was lower in the most recent year. If you have been an entrepreneur for less than five years, UWV takes that into account.

So it is important to distinguish between being entitled to a ZEZ benefit and being entitled to the maximum ZEZ benefit.

How long does the ZEZ benefit last?

For a pregnancy with one child, the ZEZ benefit lasts at least 16 weeks. For twins or multiples, it is at least 20 weeks.

Within certain limits you decide yourself when the benefit starts before the birth. With one child, the ZEZ benefit can start between six and four weeks before the day after the due date. With multiples, this is between ten and eight weeks before the day after the due date.

The benefit continues after the birth. The exact end date depends, among other things, on when your child is actually born.

Does your newborn have to stay in hospital for longer than seven days after birth? Then the ZEZ benefit can be extended under certain conditions.

When should you apply for the ZEZ benefit?

UWV advises applying for the ZEZ benefit between four and two weeks before your preferred start date.

For the application you need information including your income, the number of hours worked and the expected date of birth. Depending on your situation, additional information may be required.

Are you late applying? A ZEZ benefit can still be granted retroactively under certain conditions. UWV can grant the benefit up to one year retroactively. If you wait longer, you may lose your entitlement for part of the period.

Can you keep working during your ZEZ benefit?

As an entrepreneur it can be difficult to stop your work entirely during your pregnancy. Perhaps you want to keep supporting certain clients or keep handling a few important tasks yourself.

Do you want to keep working during the period in which you receive a ZEZ benefit? Check with UWV in advance what this means in your specific situation. That way you know exactly which conditions apply and you can plan your work and any cover properly.

What about paid parental leave?

For regular self-employed entrepreneurs, the UWV benefit for paid parental leave does not apply in the same way as it does for employees. That scheme is primarily intended for parents with an employment contract.

There are, however, exceptions and special situations. Director-major shareholders (dga’s), for instance, may be entitled to paid parental leave under certain conditions.

Are you an entrepreneur as well as an employee, or do you have another special employment relationship? Then check which rules apply to your situation.

Good preparation brings financial peace of mind

Being pregnant as an entrepreneur does not mean you are on your own financially. Dutch legislation takes the position of self-employed entrepreneurs into account in several ways.

The key points at a glance:

  • Hours not worked because of pregnancy can count towards the tax hours criterion for up to 16 weeks.
  • Self-employed people can receive a ZEZ benefit from UWV under certain conditions.
  • The ZEZ benefit lasts at least 16 weeks for one child and at least 20 weeks for multiples.
  • The maximum benefit equals the statutory minimum wage.
  • Even if you worked fewer than 1,225 hours, you may still be entitled to a ZEZ benefit.
  • UWV advises submitting the application between four and two weeks before your preferred start date.

A pregnancy is therefore a good moment to look not only at your leave, but also at your administration, cash flow and the continuity of your business. Which income keeps coming in? Which costs remain? Which work needs to be taken over temporarily? And what does a period of lower turnover mean for your financial planning?

By mapping this out in good time, you have a clearer picture of where you stand financially and you can prepare for the period around the birth with more peace of mind.

Do you have questions about what a period of working less means for your administration or financial planning? IBEO is happy to think along with you.