See whether your employee will remain insured
If your employee has been posted to work outside the Netherlands, it is advisable to check whether they will remain insured in the Netherlands, and whether you will have to continue to pay social insurance contributions for them in the Netherlands. This will depend, in part, on the country where your employee will be working, for example in a country of the European Union (EU ), the European Economic Area (EEA ) or in a treaty country .
Your company transports people or goods to EU or EEA countries
If your company transports people or goods to EU or EEA countries and your employees are posted to work outside the Netherlands, they will generally remain insured under the Dutch social insurance schemes if they:
- live in the Netherlands, or
- live in another EU country and work less than 25% of their working hours in that country
You must deduct social insurance contributions from your employees’ wages and pay them to the Dutch Tax Administration (Belastingdienst ). In many countries, the Labour Inspectorate will check whether your employee is covered by social insurance . You can prove this with an A1 certificate/certificate of coverage. Without an A1 certificate/certificate of coverage, your employee may not be permitted to work in the other country.
Exceptions apply in the following situations:
Your employee lives outside the Netherlands
If your employee lives outside the Netherlands and works in 2 or more EU Member States (including the Netherlands), for example as a coach driver, lorry driver or on an inland vessel, you can ask the social security institution in the country where your employee lives to issue a decision stating whether your employee is covered by the Dutch social insurance schemes. If so, you can apply to us within 2 months for an A1 certificate/certificate of coverage using a paper form. Remember to send the written decision of the non-Dutch social security institution with your application.
Your employee works at least 25% of their working hours in the country where they live
Employees who do not live in the Netherlands and who work 25% or more of their working hours in the EU or EEA country where they live will be insured in the country where they live. You should register as an employer in the country where your employee lives so that they can get a benefit or pension if they become unemployed or incapacitated for work or they retire from work.
Your employee works as a member of a cockpit or cabin crew in civil aviation
If your employee is a member of a cockpit or cabin crew in civil aviation, they will be insured in the country where their home base is. If their home base is in the Netherlands, they will be covered by the Dutch social insurance schemes.
Your employee is a Rhine boatman
If your employee works on board a Rhine vessel, they will be insured in the country where the operator of vessel is based.
Your company does not transport people or goods
The first thing that will be checked is whether your employee is going to work outside the Netherlands temporarily or for an indeterminate period of time.
An ‘indeterminate period of time’ means that no end date has been agreed.
‘Temporarily’ means a maximum period of 5 years.
Your employee is going to work outside the Netherlands temporarily
Your employee is going work in an EU, EEA or treaty country
Your employee will still be employed by you
If your employee will still be employed by you, a check will be conducted to see whether you will continue to pay your employee’s wages or salary.
A situation will also involve continued payment of wages or salary if:
- the employee is paid by the employer to whom they have been posted to work. This employer will pass on the wages or salary to the employer who posted the employee
- the employee is on a shadow payroll for the payment of social insurance contributions
You will continue to pay your employee’s wages or salary
Another aspect that will be checked is whether your employee has the nationality of an EU, EEA or treaty country.
Your employee has the nationality of an EU, EEA or treaty country
Your employee does not have the nationality of an EU, EEA or treaty country
The next step will be to check whether your employee has a residence permit that allows them to work in the Netherlands or in an EU, EEA or treaty country.
Your employee has a residence permit that allows them to work in the Netherlands or in an EU, EEA or treaty country
To remain insured in the Netherlands, your employee must be insured under the Dutch social insurance schemes for at least 1 month before they start working outside the Netherlands.
Your employee is covered by Dutch social insurance
Your employee will remain insured in the Netherlands.
You can apply for an A1 certificate/certificate of coverage.
Your employee is no longer insured in the Netherlands
Your employee is no longer insured in the Netherlands. Your employee is generally insured in the country where they work.
This does not apply to civil servants working in another country for the Dutch government .
Your employee is no longer insured in the Netherlands
Your employee is no longer insured in the Netherlands. Your employee is usually insured in the country where they work.
This does not apply to civil servants who work in another country for the Dutch government .
If you are a Netherlands-based employer, it may be possible for your employee to stay insured in the Netherlands in some situations. For more information about this, please contact us.
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Version: 1 March 2025