If you are self-employed in more than one EU country

If you are going to work in more than one EU (European Union) country, it is not always clear which country's social insurance schemes cover you. This will depend on how many hours you work in the country where you live.

  1. If you live in an EU country

    We determine which country's social insurance schemes cover you by looking at the number of hours you work in the country where you live.

    • If you work at least 25% of your working hours or you perform at least 25% of your professional services in the country where you live, you will be covered by the social insurance schemes of that country.
    • If you get 25% of your income from the country where you live, you will be covered by the social insurance schemes of that country.
    • If you do not work in the country where you live, or you work for less than 25% of your working hours in the country where you live, you will be insured in the country where the ‘focus of your interests’ lies. The ‘focus of your interests’ is determined by looking at where your work is based, what kind of work you do, how many hours you work, and how many services you provide.

A1/certificate of coverage

A social insurance organisation or tax authority outside the Netherlands may consider you to be self-employed, even if you are not actually carrying out activities in that country. In that case, you can apply to us for an A1/certificate of coverage to show that you do not have to pay social insurance contributions in that country.