International secondment

General conditions for A1/(E)101 certificate applications

Please take note of the following if you apply to us online for an A1/(E)101 certificate.

Personal details of employee

You need to include your employee's Burgerservicenummer (BSN) and date of birth in the application. If your employee is listed on our records, you do not have to send any other personal details.

If your employee is not listed on our records, you must fill in his or her home address (the address where your employee is registered as living in the municipal population register). If your employee does not live in the Netherlands but in another EU Member State, and will be working in two or more EU Member States, you must apply to the competent authorityin the employee's country of residence for a statement regarding the applicable legislation.
If the competent authority in your employee's country of residence has established that your employee is not covered by their national legislation, but most likely by Dutch legislation, you must apply to us for an A1/(E)101 certificate within two months, using the paper form and enclosing the statement by the non-Dutch competent authority.

If we need more information, we will get in touch with the contact person you name.

Multiple payroll tax numbers

You can only submit an application using one payroll tax number at a time (for an employee or group of employees). If your company uses multiple payroll tax numbers, you have to fill in separate applications for each number. Always use the payroll tax number of the employee's official employer.

Our decision

You will be informed by email when the SVB takes a decision on your online application. By logging in to TWinternet, you can see the results of decisions we have taken for individual employees.

We send our decision and the A1/(E)101 certificate to the employee's address as listed with the municipal population register (GBA). If your employee lives outside the Netherlands, we will send our post to the most recent address we have for him or her. If your application is rejected, we will always inform you by letter as well.
If your employee uses a personal Message Box, he or she will receive all our correspondence online.

We do not send copies of A1/(E)101 certificates to you. You can find details of certificates that have been issued in TWinternet. There, you can save the A1 certificate as a PDF file, which you can print out for your records.

The employee will remain subject to Dutch social insurance legislation during the period stated on the certificate.


The certificate shows the situation and period in which your employee will remain covered under Dutch social insurance legislation.

It is very important that you report changes to us because a change could mean that your employee is no longer covered under Dutch social insurance legislation, even if you pay Dutch social insurance contributions.

We will inform you by email when we have processed the change and issued your employee with a new certificate. You can also check whether the change has been processed correctly by logging on to TWInternet.

A1 certificate and working in a number of EU Member States

Member States named on the certificate have two months after the issue date of the certificate in which they can object to the A1 certificate for employees working in a number of EU Member States. If we do not receive an objection within two months, the A1 certificate becomes final.


The following conditions apply to all employees for whom you request an A1/(E)101 certificate:

  • The employment relationship is maintained while the employee works outside the Netherlands. In the case of in-company secondment, a dormant employment relationship is also permitted during the secondment. The employment relationship is then restored upon the employee's return to the Netherlands.
  • You are responsible for the continued payment of wages/salary while the employee works outside the Netherlands.
  • You ensure that social insurance contributions are paid in the Netherlands while the employee works outside the Netherlands. In the case of in-company secondment, contributions can also be paid via a "shadow wage" list. Non-payment of contributions may result in withdrawal of a certificate.

The following conditions apply for secondment:

  • Your employee must have been covered by Dutch social insurance legislation for at least 1 month immediately prior to the secondment.
  • Your employee may not be posted to replace an employee whose secondment has ended. However, an employee may be posted to replace a employee who falls ill.
  • Your company carries out substantial activities in the Netherlands. (In other words, your company is not a "mailbox" company.)

If any of the conditions are not met, please contact us by telephone or email.

As a rule, interruptions to a period of secondment of less than two months (e.g. due to illness, or a holiday) are not treated as interruptions. For interruptions of longer than two months, it is normally necessary to apply for a new period of secondment. For certain countries, a different term applies: for Egypt, the limit for interruptions is three months, and for Macedonia, South Korea and Japan, the limit is 12 months.

  • Contact person


When you submit an application online, you declare that you agree to the above, and that you adhere to the conditions referred to above for all activities carried out by your employee(s) outside the Netherlands. If your employee is seconded to work abroad, you declare that the specific conditions for secondment have been met.