International secondment

Your employee works in two or more EU countries

Your employee works in two or more EU countries for one employer

If your employee will be working in more than one country of the European Union (EU), you must inform the competent social insurance agency in the country where your employee lives.
If your employee lives in the Netherlands, you must report this to the Insurance Office (Kantoor Verzekeringen) of the Sociale Verzekeringsbank, SVB.

If your employee works for at least 25% of his or her working hours in the country where he or she lives, he or she will be covered under the social insurance system of that country.

If your employee does not work in the country of residence, or works there for less than 25%, he or she will be insured in the country in which the employer is based.

Your employee works in two or more EU countries for more than one employer.

If your employee works for at least 25% of his or her working hours in the country where he or she lives, he or she will be covered under the social insurance system of that country.

If your employee works for less than 25% in the country of residence for employers based in different countries, determining the applicable legislation is less straightforward.

If your employee works for two employers, one of which is based in the country where the employee lives, your employee will be insured in the other country. If the two employers are based in different countries, neither of which is the employee's country of residence, the employee will be insured in the country of residence.

If your employee works for more than two employers based in at least 2 different countries other than the country where your employee lives, he or she will be insured under the social insurance system of the country of residence. Your employee does not have to work for at least 25% in the country of residence.

Working outside the Netherlands permanently

If your employee starts working outside the Netherlands permanently, he or she will cease to be insured under Dutch social insurance legislation for e.g. old age pension, unemployment and incapacity for work. From then on, your employee will be insured in the country of work.

Proving insurance status with an A1/certificate of coverage

In many countries, labour inspectorates will check whether an employee is insured for social security purposes. The company your employee is going to work for may also carry out this check. By showing an A1/certificate of coverage, your employee can prove that he or she is insured in the Netherlands. If your employee does not have an A1/certificate of coverage, he or she may get a fine from the inspectorate. In some countries, an employee will not be allowed to start working for certain companies without an A1/certificate of coverage.