You transport persons or goods within Europe
You have a company in the Netherlands that transports persons or goods to countries of the EU (European Union) or the EEA (European Economic Area). If your employee starts working outside the Netherlands, he or she will normally stay insured under the Dutch social insurance schemes for e.g. AOW old age pension, child benefit, unemployment benefit and incapacity benefit. This will be the case if:
- your employee lives in the Netherlands
- your employee lives in another EU country and works for less than 25% of his or her working hours in that country
You deduct social insurance contributions from the employee's wages or salary and pay them to the Dutch Tax Administration.
This applies to:
- coach drivers
- taxi drivers
- lorry drivers
- train drivers, conductors
- boatmasters and sailors
Exception: if your employee works for at least 25% of his or her working hours in his or her country of residence
If your employee lives outside the Netherlands and works for more than 25% of his or her working time in his or her country of residence, your employee will be covered under the social insurance legislation of that country. You must then also pay social insurance contributions in that country for your employee. In addition, it is important that you register as an employer in that country, because your employee will otherwise not be able to get a pension or a benefit, such as unemployment benefit or incapacity benefit.
Exception: cockpit and cabin crew in civilian aviation.
If your employees are members of a cockpit or cabin crew in civilian 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 under the Dutch social insurance system.
Proof of secondment: the A1/certificate of coverage
In many countries, a labour inspectorate will check whether employees are covered under social insurance legislation. You can prove that your employee is covered by showing an A1/certificate of coverage. In some countries, your employer will not be allowed to start working without the certificate.
- More information about the procedures in Belgium and Germany is given below under Bureau for Belgian Affairs (Bureau voor Belgische Zaken) and Bureau for German Affairs (Bureau voor Duitse Zaken).
- For information about other countries, you can call us on (020) 656 5277.