International secondment

If you work for 2 or more employers in different countries

If you will be working in more than one country of the European Union (EU), you must report this in your country of residence.
If you live in the Netherlands, contact our office in Amstelveen.
If you live outside the Netherlands, contact the competent authority in your country of residence.

In which country are you covered for social security?

There are various possibilties:

  • You have 1 employer in the country where you live, and 1 employer in another country of the EU or European Economic Area (EEA)
    You will be insured in the country where you live, provided you work there for at least 25% of your working hours. If you work less than 25% of the time in your country of residence, you will be insured in the other country.
  • You work for 2 or more employers that are not based in the country where you live.
    You will be insured in the country where you live.
  • You have 3 or more employers based in different countries of the EU or EEA, and 1 of these employers is based in the country where you live.
    You will be insured in the country where you live.

It may be necessary to establish in which country you are insured

You live in the Netherlands, and:

  • you work for 2 or more employers based in different countries of the EU or EEA, and/or
  • you work as a self-employed person for companies registered in 2 or more countries of the EU or EEA, and/or
  • you receive an unemployment benefit from a country of the EU or EEA because you previously worked for an employer based in that country, and you also still work for another employer in another Member State.

As you live in the Netherlands, we are competent to determine in which country you are insured.
An organization or tax authority outside the Netherlands may ask you to show a certificate of coverage. For example, because they consider you to be self-employed, although you are actually not carrying out activities in that country. In that case, you can apply to us for a certificate so that you can be exempted from paying contributions in that country. Alternatively, you can ask us to determine in which country you are covered for social insurance. 

If you need a certificate, fill in the form entitled ‘Aanvraag verklaring toepasselijke wetgeving’ and send it to us. We will then establish in which country you have to pay social insurance contributions.

Contributions must be paid in the country where you are insured

Each employer must deduct social insurance contributions and pay them in the country where you are insured.

For information about other countries, you can contact our office in Amstelveen.