International secondment

Where do you have to pay social insurance contributions?

Your employee is going to work outside the Netherlands temporarily

If your employee is going to work for you outside the Netherlands temporarily, this is referred to as secondment. Your employee will usually remain insured in the Netherlands under the AOW scheme and other social insurance schemes, and you will continue to pay social insurance contributions for your employee to the Dutch Tax Administration.

Your employee is going to work outside the Netherlands permanently

If your employee is going to work for you outside the Netherlands permanently, his or her insurance in the Netherlands will stop. Instead, your employee will be insured in the country where he or she is going to work, and you will have to pay social insurance contributions for your employee in that country.

Register your company in the country where your employee is working

If your employee is going to work for you outside the Netherlands permanently, it is important that you register as an employer in that country. Your employee will not be able to get a pension or benefit in that country unless your company is registered there.

  • More information on the procedures in Belgium is given below under Bureau for Belgian Affairs (BBZ). 
  • You can phone us on (020) 656 52 77 for information about other countries.