Exception to the European rules determining the applicable legislation

Framework Agreement

A large number of EU and EEA Member States and Switzerland have agreed on special arrangements for people who telework for less than 50% of their total working hours in the country where they live. These arrangements are laid down in the Framework Agreement. Under this Agreement, it is possible to be covered by social insurance in the Netherlands by way of exception to the normal European rules determining the applicable legislation, providing certain conditions are met.

If you would like to apply for an exception, you will need to meet the following conditions:

  • you live outside the Netherlands

  • If you live in the Netherlands and you would like to ask for an exception to the normal rules determining the applicable legislation, you should apply to the social security organisation in the country where your employer is based.

  • you live in a country that has signed the Framework Agreement

  • For an up-to-date list of the countries that have signed the Framework Agreement, go to the website of the Federal Government Department (FOD).

    To the website of the Federal Government Department

  • you only work for an employer (you are not self-employed)

  • If you are fully or partly self-employed, you do not meet this condition. However, you may be able to apply for an exception on the basis of supplementary SVB policy. To find out more about this, go to ‘You do not meet the conditions under the Framework Agreement’.

  • you telework in your country of residence for between 25% and 50% of your total working hours.

  • your employer is based in the Netherlands

  • If you work for more than one employer, you only meet this condition if all your employers are based in the Netherlands. If any of your employers are based outside the Netherlands, you do not meet this condition.

  • all your working hours in your country of residence are spent teleworking.

  • If you carry out other work activities in your country of residence besides teleworking, you do not meet this condition.

  • You do not work or telework in any other country besides your country of residence and the Netherlands

  • If you work or telework in another country besides your country of residence and the Netherlands, you do not meet this condition.

If you meet all the conditions, you can apply to us for an exception. If you want to apply at a later date, please note the following: 

  • In the period from 1 July 2023 to 30 June 2024, your request can be backdated by a maximum of 1 year, on condition that you paid social security contributions exclusively in the Netherlands during that period.
  • As from 1 July 2024, your request can be backdated by a maximum of 3 months, but again only on condition that you paid social security contributions exclusively in the Netherlands during that period.

You cannot apply for a period before 1 July 2023.

If you do not apply for an exception, you will be subject to the normal European rules used to determine the applicable legislation. Find out more on the page See if you will remain insured in the Netherlands.

Cross-border teleworking can affect not only your social insurance position, but also your tax situation. Find out more on the website of the Dutch Tax Administration (Belastingdienst) or call the Tax Helpline on 055 5 385 385 (from outside the Netherlands, call +31 555 385 385).

Supplementary SVB policy

If you do not meet the conditions under the Framework Agreement, but your situation is more or less the same, you can ask us to contact the social security organisation in your country of residence to try and arrange for an exception to the European rules on applicable legislation. We can only do this if you meet the relevant conditions in the SVB's supplementary policy. These conditions are explained below.

Select the situation that applies to you

You work for an employer (you are not self-employed)

If you work for an employer and you telework for part of your working time from the country where you live, you can qualify for an exception if:

  • you do not live in the Netherlands, but in another EU/EEA Member State or in Switzerland
  • you telework in your country of residence for between 25% and 50% of your total working hours.
  • all your working hours in your country of residence are spent teleworking.
  • you work for more than 50% of your total working hours in the Netherlands

Requesting an exception

If you meet the conditions, you can apply to us for an exception. We will then ask the social security organisation in your country of residence whether it is possible to arrange for an exception to the European rules on applicable legislation. Only if they agree to an exception will you be covered by social insurance in the Netherlands.

If you apply for an exception for a period in the past, we will only process your application if you paid social security contributions exclusively in the Netherlands for the period concerned. It is not possible to apply for a period before 1 July 2023.

If you do not meet the conditions, or if you do not apply for an exception, the normal rules determining the legislation applicable will apply to you. Contact the social security organisation in your country of residence.

You are self-employed

If you are self-employed and you telework for part of your working time from the country where you live, you can qualify for an exception if:

  • you do not live in the Netherlands, but in another EU/EEA Member State or in Switzerland
  • you telework in your country of residence for between 25% and 50% of your total working hours.
  • all your working hours in your country of residence are spent teleworking.
  • you work for more than 50% of your total working hours in the Netherlands
  • the centre of interest of your work activities is situated in the Netherlands

We determine the centre of interest by looking at:

  • turnover and/or income per Member State
  • working hours per Member State
  • number of services supplied per Member State
  • start date of the work activities
  • end date of the work activities

If you live in Belgium, please bear in mind that the Belgian social security organisation for self-employed persons (RSVZ) does not grant exceptions for self-employed persons whose normal work is carried out remotely (teleworking) across the border.

Requesting an exception

If you meet the conditions, you can apply to us for an exception. We will then ask the social security organisation in your country of residence whether it is possible to arrange for an exception to the European rules on applicable legislation. Only if they agree to an exception will you be covered by social insurance in the Netherlands.

If you apply for an exception for a period in the past, we will only process your application if you paid social security contributions exclusively in the Netherlands for the period concerned. It is not possible to apply for a period before 1 July 2023.

If you do not meet the conditions, or if you do not apply for an exception, the normal rules determining the legislation applicable will apply to you. Contact the social security organisation in your country of residence.

You work for an employer and you are also self-employed

If you work for an employer but you are also self-employed and you telework for part of your working time from the country where you live, you can qualify for an exception if:

  • you do not live in the Netherlands, but in another EU/EEA Member State or in Switzerland
  • you telework in your country of residence for between 25% and 50% of your total working hours.
  • all your working hours in your country of residence are spent teleworking.
  • you work for more than 50% of your total working hours in the Netherlands
  • you work for an employer in more than one EU country
  • more than 50% of your total working hours as an employed person are worked in the Netherlands

If you live in Belgium, please bear in mind that the Belgian social security organisation for self-employed persons (RSVZ) does not grant exceptions for self-employed persons whose normal work is carried out remotely (teleworking) across the border.

Requesting an exception

If you meet the conditions, you can apply to us for an exception. We will then ask the social security organisation in your country of residence whether it is possible to arrange for an exception to the European rules on applicable legislation. Only if they agree to an exception will you be covered by social insurance in the Netherlands.

If you apply for an exception for a period in the past, we will only process your application if you paid social security contributions exclusively in the Netherlands for the period concerned. It is not possible to apply for a period before 1 July 2023.

If you do not meet the conditions, or if you do not apply for an exception, the normal rules determining the legislation applicable will apply to you. Contact the social security organisation in your country of residence.

Tax

Cross-border teleworking can affect not only your social insurance position, but also your tax situation. Find out more on the website of the Dutch Tax Administration (Belastingdienst) or call the Tax Helpline on 055 5 385 385 (from outside the Netherlands, call +31 555 385 385).

More information