International secondment

Where do you have to pay social insurance contributions?

Contributions must be paid in the country where the employee is insured

If your employee starts working in more than one country of the European Union (EU), he or she will be covered by the social insurance system of the country where he or she lives, provided he or she works in that country for at least 25 percent of his or her working hours. If he or she works for less than 25 percent of his or her working hours in that country, he or she will be insured in the country where the employer is based. You have to pay the social insurance contributions in the country where you employee is insured.

Register your company in the country where your employee works

You should register as an employer in the country where your employee works. Your employee will not be able to claim a pension or benefit in that country unless your company is registered there.

  • 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 52 77.