General
As an employer, are you obliged to take measures to prevent infection with and spread of the coronavirus?

Yes, as an employer you are obliged to ensure a safe working environment. You can ask your occupational health and safety service for advice. This may incur costs

Sick leave insurance

Coverage
If an employee is unable to work due to sickness. It makes no difference here whether or not the coronavirus has been diagnosed.

Are there any additional conditions for submitting a claim in the event of an infection with the Coronavirus?
No, there are no additional conditions for submitting a claim. This is subject to the normal procedure for reporting the sick employee.

No coverage
If an employee cannot work for a reason other than sickness, for example because he/she has to stay at home for preventive reasons and has no possibility to work from home, or cannot leave a certain area.

It may be possible to appeal to schemes made available by the government, such as short-time working. For more information see: https://www.government.nl/topics/coronavirus-covid-19/news/2020/03/19/coronavirus-dutch-government-adopts-package-of-new-measures-designed-to-save-jobs-and-the-economy

The WGA Gap and WIA Excess Insurance
Should the employee become disabled due to the Covid 19 virus, there are no limitations and/or exclusions for the insurance coverage.

The above shows the status as of 23 March 2020.

Changes per January 1st 2017 in the Netherlands

Employers pay annual premiums to the Tax Authorities for permanent and temporary employees for the cost of long term disabled employees. The differentiated Whk (employment continuation funds) premium. The reintegration assistance is done by the UWV, as well as the long term benefit payments.