Posting workers inside the EU
Posting an employee abroad means they work temporarily in another country. At the end of the assignment, your employee returns to the country where they normally work. Find out which rules apply when you second employees to another EU country, including arrangements with EEA countries, Switzerland and countries with which the EU has treaties.
To which country would you like to second staff?
What is international secondment?
If you have an employee working temporarily outside the Netherlands, this is called international secondment or posting staff abroad. A posting may not last longer than necessary to carry out a specific task. At the end of the posting, your employee must return to the EU country where they were originally working.
Obligation to report
You must register your employee in the EU country they are travelling to. This reporting obligation allows countries to check whether employers are complying with the rules, for example to prevent underpayment and poor working conditions. You must register your employee before they start work.
Who has to report?
- Dutch companies that move to another EU country temporarily with their own staff to perform a service.
- Multinationals posting workers to one of their branch offices in one of the EEA countries or Switzerland.
- Dutch employment agencies posting temp workers in an EEA country or Switzerland temporarily.
In some countries, self-employed professionals and business travellers also have to notify. This is stated with that country’s information. Use the tool with rules by EU country at the top of this page.
The reporting obligation also applies to: Liechtenstein, Norway, Iceland, and Switzerland. Liechtenstein, Norway, and Iceland are part of the European Economic Area (EEA). The requirements and procedures vary from country to country. Please use the tool at the top of the page to find out where to register for each country.
Are you not complying with the obligations? Such as the duty to report. There could be consequences for you. Or for your employee or the party for whom you perform the work. You may be fined, for example.
Social security
Your employee may remain socially insured in the Netherlands in some cases. This depends, among other things, on the country where your employee is going to work and how long they will work there. Check in which country your employee has to pay social insurance. And whether you have to pay contributions in the Netherlands.
> Check whether your employee will remain insured
Apply for an A1 certificate
Does your employee work temporarily in 1 or more EU countries? Then apply for an A1 certificate (a certificate of coverage). This certificate shows in which country you or your employee are insured. In some countries, you are not allowed to work without an A1 certificate. You may be fined by the local labour inspectorate. You must apply for the A1 certificate for your employee.
When applying for the A1 document, you must indicate the start and end date of the posting. The maximum period on the form is 24 months.
Where does international secondment apply?
International secondment is only possible to a country within:
- the European Union (EU)
- Switzerland
- a treaty country. These are countries with which the Netherlands has concluded agreements on social security.
The United Kingdom (UK) is not part of the European Union (EU). Posting staff to the UK requires preparation. What you need to do depands on the situation.
When do the rules on secondment abroad apply?
You must comply with the rules on secondment in the following situations:
- Your company has a contract with a business partner in another EU country. And your employee is going to that country to work for a specific period.
- You are sending your employee to one of your own companies in another EU country.
There must always be an employment relationship (salaried employment) between you and your employee who is going abroad. Such as an employment contract.
Working in another EU country temporarily
Does your employee work temporarily in another EU country? In that case, your employee will continue to be covered by the social security of the country where they worked before the posting. This also applies if you are going to work temporarily in another EU country as a self-employed professional.
Working in another EU country for a longer period
Is your employee working for you (posted) in an EU country for longer than 24 months? Or do you want to extend the period? If so, as an employer, you can do the following :
- Apply for an extension of the A1 document. This does not happen automatically.
- Have your employee transferred to the host country's social security system.
Is your employee going to work outside the Netherlands indefinitely without agreeing on an end date? If so, your employee will no longer be socially insured in the Netherlands, but in the country of employment. Read more about how long a posting is allowed to last.
What conditions of employment apply to posted workers?
Your employee is entitled to local terms and conditions of employment in the host country. These are the conditions that apply under that country's law or collective labour agreement (CAO). These apply throughout the period your employee works there. Are the working conditions in your home country better for your staff than those in the host country? Then you must coninue to comply with the conditions in your home country during the posting.
Working conditions:
- minimum rest periods
- maximum working time
- minimum number of paid holidays
- payment (including all compulsory elements)
- health and safety at work
- protective measures for young people (under 18), and for pregnant employees and employees who have recently given birth
- equal treatment for men and women
- sleeping arrangements for employees if these are provided by the employer.
- allowances or reimbursements for the costs of travel, accommodation, and meals. If these are necessary during the posting.
National contact points and websites
Each EU country has at least 1 contact point that can give you information about posting. Contact points cooperate and exchange information between countries. They check whether employers comply with working conditions during posting. And take action in case of violations. Find out about the different contact points and websites here. For more information, check the website of the host country