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Sick pay (loondoorbetaling)

HRMQ already modelled the administrative side of sickness (SickLeaveCase and the Poortwachter clock) and already has the gross-to-net engine, but the two are connected: a sick employee's payslip does not simply feed the engine the full grossMonthlySalary. SickPayCalculator computes loondoorbetaling bij ziekte (BW 7:629 lid 1) first, and the resulting doorbetaald loon is what the payroll engine actually taxes.

The calculation​

For a fully-sick employee, in order:

  1. Continuation — 70% of the reference wage (the case's loondoorbetalingPercentage, default 70; many CAOs set 90 or 100)
  2. Year-1 minimum-wage floor — in the first 52 weeks of firstSickDay, doorbetaald loon is raised to the statutory WML monthly floor if the raw 70% would fall below it (part-time scaled). Past 52 weeks (year 2) the WML floor drops out, leaving the bare 70%-of-wage floor.
  3. Wachtdag deduction — one waiting day, valued at the doorbetaald daily rate, deducted once per case, only in the month firstSickDay actually falls in — never in a continuation month.
  4. Samengesteld/aangepast loon — an optional aangepastLoon (wage still earned from partial work) composes as the worked wage at 100% plus continuation on the non-worked remainder.

All arithmetic is integer cents with half-up rounding at the percentage-multiply and wachtdag-divide steps — never accumulated floats. PayrollCalculator itself is not modified: SickPayCalculator computes the doorbetaald loon, and that figure is fed into the existing engine as the period's taxable gross.

Worked example​

A fully-sick, full-time employee earning €3.800,00, 70%, year 1, no wachtdag: continuation is €2.660,00, the floor doesn't bind (floorApplied: false), and payableGross is €2.660,00 — the figure that goes into loonheffing/net, not €3.800,00.

The payslip reflects doorbetaald loon, not the full salary​

When PayrollRunService finds an open (gemeld) SickLeaveCase covering the run period for an employee, it feeds the computed payableGross into CalculationInput instead of the full salary. The generated Payslip is stamped with sickLeaveCaseId, doorbetaaldLoon, wachtdagDeduction, sickPayReferenceWage, sickPayPercentage, sickPayMinimumWageFloor and sickPayYearOne (all null/absent on a non-sick payslip). When no open case covers the period, the full-salary path is entirely unchanged.

Machine-checked floor​

nl-loondoorbetaling-floor independently recomputes the 70%/WML floor from a Payslip's own recorded fields and flags any doorbetaald loon below it — a mandatory violation:

occ hrmq:rules:audit

Sick pay is generated automatically as part of the normal run:

occ hrmq:payroll:run --period 2026-06

There is no separate command — SickLeaveCase lookups happen inside PayrollRunService::generate() for every active employee.