International secondment
Your employer transports persons or goods within Europe
You work for a company which transports persons or goods to countries of the EU (European Union) or EEA (European Economic Area). If you work outside the Netherlands, you will usually stay insured in the Netherlands for e.g. AOW old age pension, child benefit, unemployment and incapacity for work. This will be the case if:
- you live in the Netherlands or another EU country, and
- your employer pays the contributions deducted from your salary to the Dutch Tax Administration (Belastingdienst).
If you transport people or goods yourself, you will normally continue to be covered under social insurance in the Netherlands
This applies as long as you work as one of the following:
- coach driver
- taxi driver
- lorry driver
- pilot, steward or stewardess
- train driver, guard/ticket collector
- inland navigation captain, sailor
Exception: if you mainly work in the country where you live
If you live in an EU country other than the Netherlands and you spend 70% or more of your time working in that country, you will be covered under social insurance in that country. Your employer must then pay social insurance contributions in that country.
Proof of secondment: the E101 certificate
In many countries, a labour inspectorate will check whether you are covered under social insurance legislation. You can prove that you are covered by showing an E101 certificate. Some countries will not allow you to work without this certificate.
More information about the procedures in Belgium is given below under Bureau for Belgian Affairs (Bureau voor Belgische Zaken).
For information about other countries, you can call us on (020) 656 52 77.