Working outside the Netherlands temporarily

Transcription

1 Working outside the Netherlands temporarily Contents How to remain insured in the Netherlands 2 Why remain insured in the Netherlands 2 Where to pay social insurance contributions 2 Which social insurance schemes? 3 Which countries? 3 Conditions for remaining insured 3 Co-insurance for family members 4 Health insurance 5 How to apply for an A1/(E)101 certificate 5 When to apply for a certificate 5 Cancellation of the certificate 5 Further information EX/0115

2 Working outside the Netherlands temporarily 2 of 6 You are working outside the Netherlands on a temporary basis. You may have been posted abroad by your employer or you may be working outside the Netherlands as a self employed person. Cross-border work has various consequences and may also affect your financial situation. Are you aware that your coverage under the Dutch social insurance schemes ended when you left the Netherlands? However, in some countries you will be able to continue your insurance in the Netherlands and pay social insurance contributions in the Netherlands instead of in the country where you work. Also, you may still be able to claim Dutch state benefits and services. How this works is explained in this leaflet. How to remain insured in the Netherlands Everyone who lives or works in the Netherlands is automatically insured under the social insurance schemes in the Netherlands, such as the schemes for AOW pension and Anw survivor benefit. If you move to another country, your insurance will stop automatically, and you have to register with the social insurance institution in the country where you work and pay social insurance contributions there. However, if you are posted to work outside the Netherlands temporarily, you can remain insured in the Netherlands. You can apply to the Sociale Verzekeringsbank (SVB) for a certificate concerning applicable social insurance legislation - an A1(E)101 certificate. This is a document which proves that you are still covered by Dutch national insurance because you only work outside the Netherlands temporarily. Why remain insured in the Netherlands Remaining insured in the Netherlands has several advantages. For one thing, you can continue to benefit from the Dutch social insurance schemes even if you are living outside the Netherlands. You continue to accrue rights to an AOW old age pension, and you do not have to familiarise yourself with the social insurance schemes of the other country. It will save you much paperwork. Where to pay social insurance contributions If you are an employee and you have an A1(E)101 certificate, your Dutch employer will continue to deduct social insurance contributions from your salary as usual. If you are self-employed, you can continue to pay social insurance contributions to the Tax Administration in the Netherlands, and your situation as a self-employed person will not be affected.

3 Working outside the Netherlands temporarily 3 of 6 If a social insurance institution in the country where you work asks you to pay social insurance contributions, you can show the certificate to prove that you are not are obliged to pay contributions, because you are already paying them in the Netherlands. This way, double payment of contributions is avoided. Which social insurance schemes? An (E)101/A1 certificate covers the following Dutch national insurance schemes and employee insurance schemes. Dutch national insurance schemes National Old Age Pensions Act (AOW) National Survivor Benefits Act (Anw) National Child Benefits Act (AKW) Long-term Care Act (Wlz) Employee insurance schemes Unemployment Benefits Act (WW) Sickness Benefits Act (ZW) Health Insurance Act (Zvw) Work and Income according to Labour Capacity Act (WIA) Which countries? You can only get an A1(E)101 certificate if you are going to work in a Member State of the EU (European Union) or EEA (European Economic Area) or in a country with which the Netherlands has concluded a social security agreement. You can find a list of these countries at Conditions for remaining insured If you are an employee working in an EU country or EEA country, you can remain insured in the Netherlands under the following conditions: you were insured under the Dutch social insurance schemes immediately before you were posted by your employer; you are a national of a country which is covered by EU Regulation 883/2004, or you have a residence permit which allows you to work in the Netherlands (if you have been posted to the UK, Denmark or Switzerland, this condition does not apply to you); you are in the employ of the company that has posted you; you have been posted at the expense of the Dutch employer, which means that the employer arranges payment of social insurance contributions in the Netherlands; you have been posted for no more than 24 months; you are not replacing an employee who was posted before you; you work for an employer that carries out substantial activities in the Netherlands.

4 Working outside the Netherlands temporarily 4 of 6 If you are self-employed and you work in an EU country or EEA country, you can remain insured under the following conditions: you worked as a self-employed person in the Netherlands for at least three months before you started working abroad; you have the nationality of a country which is covered by EU Regulation 883/2004; you will be working outside the Netherlands for no more than 24 months; you will continue to pay national insurance contributions in the Netherlands while you are working abroad. If none of the above situations apply to you, for example, if you do not have the nationality of an EU country or if you are regularly working in two or more EU or EEA Member States, you may be subject to other rules and conditions. For further information, go to or contact the Insurance Office of the SVB. If you do not meet the qualifying conditions, it will not be possible for you to remain insured under the Dutch social insurance schemes. In many cases, however, you will be eligible for voluntary insurance under the AOW pension scheme and Anw survivor benefit scheme so that you can continue to accrue rights to an AOW pension and remain insured for Anw survivor benefits even if you are not living or working in the Netherlands. For more information, go to In some cases, you can also take out voluntary insurance for Dutch employee insurance schemes, such as the schemes for unemployment benefit (WW), sickness benefit (ZW) and incapacity benefit (WIA). This can be arranged via the Institute for Employee Benefit Schemes (UWV). You will find more information about this at Co-insurance for family members If your partner and your children continue to live in the Netherlands, they will remain covered by the Dutch social insurance schemes. However, in many cases, any family members who are moving abroad with you will no longer be covered by the Dutch social insurance schemes. If you want your family members to remain insured, you can take out voluntary insurance under the AOW pension scheme and Anw survivor benefit scheme. For more information, go to

5 Working outside the Netherlands temporarily 5 of 6 Health insurance If you start working outside the Netherlands and you remain covered by the Dutch social insurance schemes, you should apply to your health insurer for a European health insurance card so that you and any co-insured family members can receive medical care outside the Netherlands. If you are also going to live outside the Netherlands, you and any co-insured members of your family can register with a local health insurance institution showing your European health insurance cards. How to apply for an A1(E)101 certificate If you are an employee, your employer will apply for an A1(E)101 certificate for you. This is easily done via If you are self-employed, you can apply for a certificate yourself. You can download the appropriate form from and send it to us by post. If you do not have access to the internet, you should contact our Insurance Office. Even if you are going to work outside the Netherlands for more than 24 months, you should still apply for an A1(E)101 certificate. The SVB and the social insurance agency in the other country can sometimes agree to issue an A1(E)101 certificate for a duration of up to five years. Such an exception can only be made if this is in your best interest. When to apply for a certificate It is best to apply for a certificate before you start working outside the Netherlands. This will prevent any administrative problems from arising later. It is still possible to get a certificate later, for example, when you have returned to the Netherlands after working abroad, but in that case we will ask you to provide documentary evidence about the period that you worked abroad so that we can check that your employer in the Netherlands has paid your salary in the Netherlands and that Dutch social insurance contributions have been paid for you. Cancellation of the certificate If you were posted from the Netherlands to a company abroad and you are hired out by them to another company, your A1(E)101 certificate will be cancelled from the date you start work for the other company. Your certificate will also be cancelled if you start working in the Netherlands again.

6 Working outside the Netherlands temporarily 6 of 6 Further information This leaflet outlines how working outside the Netherlands temporarily can affect your social insurance position. If your situation is not described in this leaflet, or if you have any questions, go to or call the Insurance Office. Our staff will be happy to assist you. You can also send an via You will find the address and telephone number of our Insurance Office on our website under Contact. Everyone comes into contact with the SVB at some point in their life. Sometimes the occasion is happy, sometimes sad but inevitable. As a child, a parent, or a surviving partner, as a pupil, an employee, or a pensioner, you can rely on the SVB to pay exactly what you are entitled to, quietly and efficiently, throughout your life.