International secondment

In which country do you have to pay social insurance contributions?

You work outside the Netherlands temporarily

If you work outside the Netherlands temporarily, you will normally remain insured in the Netherlands. We refer to this as secondment. You will then continue to pay social insurance contributions to the Dutch Tax Administration (Belastingdienst). 

You work outside the Netherlands permanently

If you start working outside the Netherlands permanently, you will no longer be covered by the Dutch social insurance schemes for e.g. old age pension, child benefit and incapacity for work. Instead, you will be covered in the country where you work, and you will have to pay contributions in that country.

Register as a self-employed person in the country where you work

You should register as a self-employed person in the country where you work. We would also advise you to inquire precisely what you are insured for in that country.

  • 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, contact us.