See if your employee will remain insured in the Netherlands
If your employee has been posted to work outside the Netherlands, it is advisable to check whether they will remain insured in the Netherlands, and whether you will have to continue paying social insurance contributions for them. This depends partly on the country your employee will be working in.
If you have a company that transports persons or goods to countries of the EU (European Union) or the EEA (European Economic Area), employees that work outside the Netherlands will normally remain insured under the Dutch social insurance schemes if they:
- live in the Netherlands, or
- live in another EU country and work less than 25% of their working hours in that country
You must deduct social insurance contributions from your employees’ wages and pay them to the Dutch Tax and Customs Administration (Belastingdienst). In many countries, the Labour Inspectorate will check whether your employee is covered by social insurance. You can prove this with an A1/certificate of coverage. Without an A1/certificate of coverage, your employee may not be permitted to work in the other country
There are a few exceptional cases:
If your employee lives outside the Netherlands
If your employee lives outside the Netherlands and works in 2 or more EU Member States (including the Netherlands), for example as a coach driver, lorry driver or on an inland ship, you can ask the social security organisation in the country where your employee lives to decide whether your employee is covered by the social insurance schemes of the Netherlands. If so, you can apply to us within 2 months for an A1/certificate of coverage using a paper form. Remember to send the written decision of the non-Dutch social insurance institution with your application.
If your employee works for at least 25% in the country where he or she lives.
Employees who do not live in the Netherlands and who work 25% or more of their time in the EU or EEA country where they live will be insured in that country. You should register as an employer in the country where your employee lives so that they can get a benefit or pension if they become unemployed or incapacitated for work or they retire from work.
If your employee works as a member of a cockpit or cabin crew in civil aviation
If your employee is a member of a cockpit or cabin crew in civil aviation, they will be insured in the country where their home base is. If their home base is in the Netherlands, they will be covered by the Dutch social insurance schemes.
If your employee is a Rhine Boatman
If your employee works on board a Rhine Boat, they will be insured in the country where the country operating the vessel is based.
Answer the questions and see whether your employee will remain insured.
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Version: 1 July 2023