You are an employer
If your employee starts working outside the Netherlands permanently, he or she will no longer be covered by the Dutch social insurance schemes for e.g. old age pension (AOW), survivor benefit (Anw) or incapacity benefit (WIA). Instead, your employee will be insured in the country of work. If your employee starts working for you outside the Netherlands temporarily, he or she will normally continue to be insured in the Netherlands. We refer to this as 'secondment'.
If you are a director and major shareholder (DGA), or if you work for your own private limited company (BV), we will treat you as self-employed.