Statutory interest and increases in the event of bankruptcy are estate debts
On 13 February 2026, the Supreme Court (ECLI:NL:HR:2026:239) ruled on the question of wage claims in bankruptcy. Are statutory interest and statutory increases on late wages estate debts?
In this ruling, employees of a bankrupt company had not received their wages for the period after the bankruptcy on time. The UWV did pay benefits under the wage guarantee scheme, but later than the wages were originally due.
Statutory interest
If wages are not paid on time, statutory interest is payable (Article 6:119(1) of the Dutch Civil Code). Wages from the date of bankruptcy are estate debts under Article 40(2) of the Dutch Bankruptcy Act. The Supreme Court ruled that if these wages are not paid on time, the statutory interest must also be regarded as an estate debt.
It is important to note that a lack of funds – which is common in bankruptcy cases – does not constitute force majeure. Nor does the fact that an employee is entitled to benefits from the Employee Insurance Agency (UWV) change this. The existence of the wage guarantee scheme is separate from the employer’s obligation to pay wages on time.
Statutory increase
The statutory increase (Section 7:625 of the Dutch Civil Code) is intended as an incentive for employers to pay wages on time. If wages are not paid within the statutory period, the employee is entitled to an increase of up to 50% of the wages owed. An employee can also claim a statutory increase in the event of bankruptcy.
According to the Supreme Court, inability to pay and entitlement to UWV benefits do not affect the right to an increase. The statutory increase is also an estate debt. The court may, however, moderate the statutory increase. Bankruptcy or inability to pay may be grounds for this.
Order of priority
Pursuant to Section 3:288 of the Dutch Civil Code, certain privileges apply to employees’ wage claims. The Supreme Court makes a distinction in this regard:
· The statutory increase falls under the wage privilege of Section 3:288(e) of the Dutch Civil Code and is therefore a preferential estate debt.
· The statutory interest does not fall under this privilege and is therefore an unsecured estate debt.
Finally, the Supreme Court discusses the role of the receiver. Proper performance of his duties may require the receiver to inform employees of their possible claims to statutory interest and statutory increase. This is certainly the case if he knows or should understand that employees are not aware of this. This does not have to be complicated. A simple notification at or shortly after the termination of employment is sufficient.
Conclusion
With this ruling, the Supreme Court confirms that bankruptcy does not constitute an exception to the rules on timely payment of wages. Statutory interest and statutory increases may also be due in the event of bankruptcy. Moreover, they qualify as estate debts.
Do you have any questions about these claims in bankruptcy? Please feel free to contact us.