International secondment
Your employee is going to work outside the Netherlands
If your employee starts working outside the Netherlands permanently, he or she will no longer be covered by the Dutch social insurance schemes for e.g. old age pension (AOW), survivor benefits (Anw) or incapacity benefit (WIA). Instead, your employee will be insured in the country of work. If your employee starts working for you outside the Netherlands temporarily, he or she will often continue to be insured in the Netherlands. We refer to this as 'secondment'.
Your employee will continue to be insured in the Netherlands if:
- he or she remains in your employ;
- you continue to pay his or her wages;
- you deduct social insurance contributions from your employee's wages and pay these to the Tax Administration (Belastingdienst);
- your employee is a national of a country of the EU (European Union) or EEA (European Economic Area) or a country with which the Netherlands has concluded a social security agreement, or your employee has a Dutch residence permit which also allows him or her to work in the Netherlands;
- your employee starts working in an EU or EEA Member State or a country with which the Netherlands has concluded a social security agreement.
Proof of secondment: the E101 certificate
In many countries, labour inspectorates will check whether your employee is insured for social security purposes. The company your employee is going to work for may also carry out this check. By showing an E101 certificate, your employee can prove that he or she is insured in the Netherlands. If your employee does not have an E101 certificate, he or she may get a fine from the inspectorate. In some countries it is even illegal for an employee to work for certain companies without having an E101 certificate.If your employee is going to work in Belgium
If your employee will be working in Belgium temporarily, apart from having an E101 form, he or she needs to be registered in Belgium prior to the employment. (This obligation is known as the "Mandatory Limosa Declaration"). You can register your employee via the Limosa website.
