International secondment - Your employee works in two or more EU countries

If your employee starts working in more than one country of the European Union (EU), he or she will be covered by the social insurance system of the country where he or she lives, provided he or she works in that country for at least 1 day a month. If your employee does not work in his or her country of residence, he or she will be covered in the country where your company is based.

Working outside the Netherlands permanently

If your employee starts working outside the Netherlands permanently, he or she will cease to be insured under Dutch social insurance legislation for e.g. old age pension, unemployment and incapacity for work. From then on, your employee will be insured in the country of work.

Proof of secondment: the E101 certificate

In many countries, a labour inspectorate will check whether an employee is covered by social security legislation. This check may also carried out by the company your employee is going to work for. By showing an E101 certificate, your employee can prove that he or she is covered in the Netherlands. An inspectorate may impose a fine is there is no E101 certificate. In some countries, an employee will not even be allowed to work for certain companies without an E101 certificate.