International secondment - You transport persons or goods within Europe

You have a company that transports persons or goods to countries of the EU (European Union) or the EEA (European Economic Area). If your employee starts working outside the Netherlands, he or she will normally stay insured under the Dutch social insurance schemes for e.g. AOW old age pension, child benefit, unemployment benefit and incapacity benefit. This will be the case if:

• your employee lives in the Netherlands or another EU country
• you pay the social insurance contributions you deduct from your employee's wages or salary to the Dutch Tax Administration (Belastingdienst)

To what types of employees does this apply?

This applies to:

• coach drivers
• taxi drivers
• lorry drivers
• pilots, stewards and stewardesses 
• train drivers, guards/ticket collectors
• inland navigation captains and sailors  

Exception: if your employee mainly works in his or her country of residence

If your employee lives outside the Netherlands, and works for more than 70% of his or her working time in the country of residence, your employee will be covered under the social insurance legislation of that country. You must then also pay the contributions in that country. In addition, it is important that you register as an employer in that country, because your employee will otherwise not be able to get a pension or a benefit, such as unemployment benefit or incapacity benefit.

Proof of secondment: the E101 certificate

In many countries, a labour inspectorate will check whether employees are covered under social insurance legislation. Your employee can prove that he or she is covered by showing an E101 certificate. Some countries will not allow employees to work without this certificate.

• More information about the procedures in Belgium is given below under Bureau for Belgian Affairs (BBZ).
• For information about other countries, you can call us on (020) 656 52 77.