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Are you or is your employee going to work in an EU country other than the Netherlands? Or in more than one EU countries? In some cases, you are still covered by the social security system in the Netherlands.
What are social insurances?
Social insurance (employee and national insurance) provides income in the event of unemployment, retirement, disease, death or incapacity for work.
Are you an employer? Then you pay your employees' social insurances to the Dutch Tax and Customs Administration.
Are you a self-employed professional? Then you will pay the national insurance contributions in the Netherlands through your income tax.
In which country do you pay social insurance?
Do you or your employee work in another EU country or in several EU countries? Then you only pay social insurance contributions in one country. In which country this is, depends on how long you or your employee work abroad.
Working permanently in one EU Member State
Are you a self-employed professional and are you going to work permanently in one Member State? Then you are covered by the social security system of that State. You are no longer covered by the social security in your own country. This applies even if you reside in another EU Member State or if the company you work for is based in another country. This is called the 'country of employment principle'.
Working temporarily in another EU Member State
Are you going to work temporarily in another EU Member State while your company remains based in your own country (secondment or posting)? Then you usually remain covered by the social insurance system in your own country. This is the case when:
- you work in the EU or the EEA (in Belgium you will need a Limosa-1 declaration)
- you have worked for at least 2 months as a self-employed professional in the Netherlands
- you will be doing the same work abroad as you do in the Netherlands
- you pay social security premiums to the Dutch Tax and Customs Administration
- you are a national of or you are in possession of a residence permit for an EU or EEA country
Working in two or more EU Member States
Will you be working in two or more EU Member States as a self-employed professional? You must report to the organisation responsible for implementing social security. In the Netherlands this is the Sociale Verzekeringsbank (SVB). You are insured in your country of residence if you:
- spend 25% or more of your time working in that country
- or provide 25% or more of your services in that county
- receive at least 25% of your income from that country
Do you work less than 25% of your time in the country where you live? Then you are covered by the social security system in the country in which the centre of interest of your activities is situated.
Employee works abroad for an indefinite period
Will your employee be working abroad for an indefinite period of time? In that case your employee pays social insurances premiums in the country he or she works in. You do not have to pay these premiums in the Netherlands.
Employees works abroad temporarily
Will your employee work temporarily aboard (posting or secondment)? In general, he or she will be insured in the Netherlands.
Employee works in more than 1 EU country
If your employee works in more than 1 EU country, it is not always obvious where your employee is insured. This has to do with the number of hours your employee works, the country he or she resides in or where the employers are established.
Does your company transport people or goods to countries within the EU or the EEA? And are your employees for instance international drivers, flight or cabin crew or Rhine boatsmen? In most cases your employees will be insured in the Netherlands.
A1/certificate of coverage
Will your employee be working in 1 or more EU countries? You will have to apply for an A1/certificate of coverage. With an A1/certificate you can demonstrate in which country your employee is insured. This is also the case when a self-employed professional temporarily works in another country, while their company remains based in their own country. In some countries you are not allowed to work without an A1/certificate. You may be fined.
How to apply for the A1/certificate
Do you work as a self-employed professional or (performing) artist? You can apply for the A1/certificate yourself. If you are an employer, you have to apply for your employee.
The EU offers an overview on Health Insurance and other Social Security matters when moving within the EU.
Rules and regulations for non-EU countries
In some cases, the rules and regulations outlined above also apply to the countries of the European Economic Area (EEA) and in countries which have concluded bilateral or multilateral treaties on social security. For further information, please contact the social security institution in your country. In the Netherlands, this is the Social Insurance Bank (Sociale Verzekeringsbank, SVB).