International secondment
You are going to work outside the Netherlands
If you are going to work outside the Netherlands permanently, you will cease to be covered under the Dutch social insurance schemes for e.g. old age pension, child benefit and incapacity for work. Instead, you will be insured in the country where you work.
If you are posted to work outside the Netherlands temporarily by your employer, you will normally stay insured in the Netherlands. (We refer to this as secondment). This will be the case if:
- the country where you will be working is in the European Union (EU) or the European Economic Area (EEA), or has a social security agreement with the Netherlands.
- you are employed by a Dutch employer
- your employer continues to pay your wages
- your employer deducts social insurance contributions from your wages and pays these to the tax authorities in the country where you are working
- you have the nationality of a country of the European Union (EU) or the European Economic Area (EEA) or of a country with which the Netherlands has a social security agreement
Proof of secondment: the E101 certificate
In many countries, a labour inspectorate will check whether employees are covered under social insurance legislation. You can prove that you are covered by showing an E101 certificate. Some countries will not allow employees to work without this certificate.
You are going to start working in Belgium
If you are going to work in Belgium temporarily, your employer must report this in advance in Belgium using the "mandatory Limosa declaration".
