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If your employee (also) works in another EU-country, only one social insurance system applies to them. This prevents them from having to pay social security contributions twice. With an A1/(E)101 statement they can prove in which country they are covered by social insurance. This also applies to self-employed professionals.
Working permanently in one EU Member State
Employees who work permanently in one Member State are covered by the social security system of that State. This applies even if they reside in another EU Member State or if the company they work for is based in another country. This is called the 'country of employment principle'.
The same rules and regulations apply to self-employed professionals: they are covered by the social insurance system of the country where they work.
Working permanently in two or more EU Member States
Employees who work permanently in two or more Member States are covered by the social insurance system of their country of residence if:
- they spend 25% or more of their time working in that country, and/or
- the company they work for is based in their country of residence; or
- they alternately or concurrently work for two employers in different Member States; this could be the country of residence and another EU Member State, as well as two EU Member States other than the country of residence.
This is called the 'country of residence priciple'. In other cases, he is covered by the social insurance system of the country where your business is based.
The same rules and regulations apply to self-employed professionals.
Working temporarily in another EU Member State
Employees who work temporarily in an EU Member State other than the country where their company is based can usually remain covered by the social insurance system in their own country. 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 both instances, both employee and employer must apply for an A1/E101 statement from the social insurance institution of their country.
Have you worked in an EU Member State before 1 May 2010?
The regulations outlined above apply only since 1 May 2010. For someone who worked before that date in an EU Member State, nothing will change with regard to where they are insured until 1 May 2020.
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).