Your employee is going to work outside the Netherlands
If your employee starts working outside the Netherlands on a permanent basis, he or she will no longer be covered by the Dutch social insurance schemes for e.g. old age pension, survivor benefit or incapacity benefit. Instead, your employee will be insured in the country where he or she works.
If your employee starts working for you outside the Netherlands temporarily, he or she will normally remain insured in the Netherlands. We refer to this as secondment. Your employee will continue to be insured in the Netherlands if:
- you continue to pay his or her wages
- you deduct social insurance contributions from your employee's wages and pay these to the Tax Administration (Belastingdienst)
- he or she remains in your employ
- your employee is covered by compulsory insurance in the Netherlands for at least one month immediately prior to the secondment
- your employee starts working in an EU or EEA Member State or a country with which the Netherlands has a social security agreement
- your employee is a national of a country of the EU (European Union) or EEA (European Economic Area) or a country with which the Netherlands has a social security agreement, or your employee has a Dutch residence permit which also allows him or her to work in the Netherlands
The A1/certificate of coverage as proof of secondment
In many countries, a labour inspectorate 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.
If your employee is going to work in Belgium
If your employee will be working in Belgium temporarily, apart from having an A1/certificate of coverage, he or she needs to be registered in Belgium prior to the employment. (This obligation is known as the "Mandatory Limosa Declaration"). You can register your employee via the Limosa website.
Maximum period of secondment
If your employee will be working in a country of the EU (European Union) or EEA (European Economic Area), the maximum period of secondment will normally be 24 months.
The secondment can only be extended up to a maximum of 5 years with permission from the competent institution in the country where your employee will be working.
If you start working in another country, you should bear in mind that maximum secondment periods vary between countries.