European employees in The Netherlands

Contents WORKING IN THE NETHERLANDS 2 European employees in The Netherlands PART 1: WORKING IN THE NETHERLANDS FOR A DUTCH EMPLOYER 5 Before you start working When you have started working Tax and insurance What happens if... PART 2: WORKING IN THE NETHERLANDS FOR AN EMPLOYER BASED OUTSIDE THE NETHERLANDS 21 PART 2A: IF YOU DO NOT LIVE IN THE NETHERLANDS 22 Before you start working When you have started working PART 2B: IF YOU LIVE IN THE NETHERLANDS 27 Before you start working When you have started working Tax and insurance What happens if... PART 3: EXTRA INFORMATION 36 Forms Abbreviations Where to get an E101 form Websites and addresses

W o r k i n g i n t h e N e t h e r l a n d s 3 Working in the Netherlands WHO IS THIS BOOKLET FOR? This booklet is designed for employees in the following situations: You are staying and working in the Netherlands temporarily, and you live in another country of the EU or EEA, or Switzerland (part 1). You are staying in the Netherlands temporarily, and are working for an employer from another country of the EU, EEA or Switzerland (part 2a). You live in the Netherlands and work for an employer from another country of the EU, EEA or Switzerland (part 2b). If you are going to work in the Netherlands and you are from a country in the European Union (EU), the European Economic Area (EEA) or Switzerland, your social insurance position will be clear. Agreements have been made on social insurance and tax between the countries of the EU, EEA and Switzerland. This booklet is about those agreements. The booklet also explains what you should do if you come to the Netherlands to work, or if you stop working in the Netherlands. The EU/EEA countries and Switzerland Austria Hungary Poland Belgium Iceland Portugal Bulgaria Ireland Romania Cyprus (Greek) Italy Slovenia Czech Republic Latvia Slovakia Denmark Lithuania Spain Estonia Liechtenstein Sweden Finland Luxembourg Switzerland France Malta United Kingdom Germany Netherlands Greece Norway Are you an EU/EEA or Swiss national? If you are a national of an EU/EEA country, or Switzerland, you can stay anywhere in the EU/EEA and Switzerland. You do not have to report your presence to any authorities. Neither do you need a work permit. You have a right to work anywhere within the EU/EEA and Switzerland. Again, you do not have to report to the authorities, unless you have Bulgarian or Romanian nationality. In that case, you will not need a residence permit, but you will need a work permit.

W o r k i n g i n t h e N e t h e r l a n d s If you are not an EU/EEA or Swiss national If you are not an EU/EEA or Swiss national, you will need a residence permit to work in the EU/EEA or Switzerland. Your employer will usually also need a work permit for you. If you have a work permit, then this booklet also applies to you. (Your employer will not need a work permit if you come under the highly skilled migrants scheme.) You will find more information at www.ind.nl. working for a Dutch employer The agreements on social security will not apply if you live in Denmark, Liechtenstein, Norway, Iceland or Switzerland, or if you return to one of these countries. Is your employer based in or outside the Netherlands? This booklet consists of two parts. It makes a difference whether you work in the Netherlands for a Netherlands-based employer or an employer based outside the Netherlands. If you will be working for a Netherlands-based employer, go to page 3. If you are going to work in the Netherlands for an employer based outside the Netherlands, go to page 23. This booklet explains where to apply for pensions and benefits. The pension and benefit organisations will check whether you are entitled to the pension, benefit, allowance, etc. which you are claiming. Normally, you will have to meet a number of conditions.

W o r k i n g i n t h e N e t h e r l a n d s Part 1 Working in the Netherlands for a Dutch employer You have found a job with a Dutch employer. You have concluded an employment contract with your employer. The contract will contain rules for e.g. working hours, wages, holidays and leave. These are Dutch rules. Apart from your employment contract, you will probably also fall under a collective agreement on terms and conditions of employment (CAO). The CAO will contain additional rules for all employees in your sector with regard to pay, supplementary pension and sick pay. You can obtain more information about your CAO from your employer, union, or on the internet at www.cao.szw.nl 1. You can find more information about your rights and obligations in the booklet entitled Working in the Netherlands from the Ministry of Social Affairs and Employment, www.internationalezaken.szw.nl, which is available in a number of languages. IT MAKES A DIFFERENCE WHERE YOU LIVE If you live in the Netherlands If you live in the Netherlands, the Dutch rules and regulations will always apply. You will be insured in the Netherlands on the grounds of your work in the Netherlands. You will be in the same position as someone who has been living and working in the Netherlands for years. In that case, this booklet does not apply to you. If you do not live in the Netherlands You will still be subject to the Dutch rules and regulations because you work in the Netherlands. This part of this booklet is relevant for you. When are you considered to be living in the Netherlands? You can only live in one country at a time. You are considered to be living in the Netherlands if you have closer social, economic and legal ties with the Netherlands than with your country of origin. Example: you live in the Netherlands if your family also lives in the Netherlands. If your family lives outside the Netherlands, you are not considered to be living in the Netherlands. You are then staying in the Netherlands for the purpose of work. 1 http://cao.szw.nl/index.cfm?fuseaction=dsp_document&link_id=101179& menu_item=12370

W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s Before you start working Register with a Dutch health insurer. Ask for an E106 form and submit it to your health insurer in your country of residence. Your Before you start working, you must make sure that everything is properly partner and children, if they do not have income of their own, will arranged. Below is a checklist of the things you need to do. then be entitled to health care in their country of residence. Check whether you need permission to work in the Netherlands DO YOU NEED PERMISSION TO WORK IN THE NETHERLANDS? If you are a national of an EU/EEA country or Switzerland, you will not need permission to work in the Netherlands. If you have Romanian or Bulgarian nationality, you will not need a residence permit, but your employer will need a work permit for you. If you come to the Netherlands as a highly skilled migrant, you will not need a work permit. You can read more about this at: www.europa.eu.int 2 www.ind.nl 3 www.home.szw.nl 4 If you are not an EU/EEA or Swiss national, you will need a residence permit. Your Dutch employer will also have to apply for a work permit for you. If you cannot get a residence permit and work permit, you will not be allowed to work in the Netherlands. Apply to the Dutch Tax Administration (Belastingdienst) for a Citizen Service Number (BSN). HEALTH CARE AND MEDICAL EXPENSES You must register with a Dutch health insurer. You will have to a pay a monthly contribution. For this contribution, your employer will deduct part of your pay, and you will pay a part directly to the Dutch health insurer. This entitles you to health care in the Netherlands. Your Dutch health insurer will reimburse you for part of the costs of that care. You can also get medical care in your country of residence if you are registered there. In that case, you have to submit an E106 form to your health care insurer in your country of residence. You can get this form from your Dutch health insurer. With this E106 form, your partner and children, if they do not have income of their own, can also get medical care in your country of residence, or in the Netherlands if they are staying in the Netherlands. To receive health care in the Netherlands, they must apply for a certificate from the health insurance company Agis in Amersfoort. The health insurer in your country of residence decides which members of your family are entitled to care, and states their names on the E106 form. The form is then forwarded to the Dutch Health Care Insurance Board (CVZ), which registers your family members and collects the contributions payable for them. HOW TO GET A CITIZEN SERVICE NUMBER To work in the Netherlands, you need a Citizen Service Number (Burgerservicenummer, BSN). This is a unique identification number which you must obtain from the Dutch Tax Administration. You then give this number to your employer, who will use it to inform the Tax Administration that you work for that employer. 2 http://europa.eu.int/eures/main.jsp?&countryid=&accessing=0&content= 1&restrictions=0&step=0 &acro=free&lang=en (engelse versie) 3 http://www.ind.nl/nl/inbedrijf/wonenenwerken/kennismigranten/index.asp 4 http://home.szw.nl/navigatie/dossier/dsp_dossier.cfm?set_id=122 If your partner or children start working, they will automatically become insured in the country where they work. They will then no longer be entitled to medical care on the basis of your Dutch insurance. If your partner starts working in your country of origin, your children will be coinsured with your partner. They must report this to the health care insurer in their country of residence, who, in turn, will inform the Dutch Health Care Insurance Board (CVZ.)

1 0 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 1 1 A European health insurance card (EHIC) from your country of residence will not be valid if you work in the Netherlands. Apply for a health care allowance for yourself and your family members. HEALTH CARE ALLOWANCE The Dutch government wants to keep health care affordable for everyone. You and your coinsured family members can therefore apply for a refund of part of the health insurance contribution. This is known as the health care allowance. You have to apply for the health care allowance to the Dutch Tax Administration (Belastingdienst, Dienst Toeslagen.) When can you get a health care allowance? You are 18 or over. You are alone and earn 29,069 or less a year. You and your partner together earn 47,520 or less a year. The amount of health care allowance you get depends on the amount of your income. You can find more information about the health care allowance at www.toeslagen.nl. If you have children, you can claim Dutch child benefit from the office of the Sociale Verzekeringsbank (SVB) that serves the area where your employer is established. Inform the child benefit agency in your country of residence that you are working in the Netherlands. If your partner is employed in your country of residence, that country will pay the child benefit. If the Dutch child benefit is higher, you will be entitled to supplementary child benefit from the Netherlands. You can claim Dutch child benefit from the office of the Sociale Verzekeringsbank (SVB) that serves the area where your employer is established. You will find more information at www.svb.nl. Child care allowance (kinderopvangtoeslag) If you start working in the Netherlands, you may qualify for an allowance to help cover the costs of child care. The amount of this allowance will depend on your income and that of your partner. If you are entitled to non-dutch family allowance, this will also affect the amount of child care allowance that you are entitled to. You may also be able to get a contribution towards child care in your country of residence. However, this will only be possible if the non-dutch child care centre or agency is a registered child care institution. If necessary, you can apply to have your non-dutch child care centre or agency included in the register. You can apply to the Dutch Tax Administration, department Toeslagen, for the child care allowance. You will find more information at www.toeslagen.nl. Check whether you want to be treated as a domestic tax subject. In other words, see whether you can get mortgage interest relief and apply for a general tax credit for your partner. CHILD BENEFIT You start working in the Netherlands, and are therefore insured in the Netherlands. This means that you qualify for Dutch child benefit (AKW) for your children. Dutch child benefit, which is paid each quarter, is intended as a contribution towards the expenses of looking after children under 18. If the child benefit rate is higher in your country of residence than in the Netherlands, supplementary child benefit may be payable from your country of residence. DOMESTIC OR FOREIGN TAX SUBJECT? As you do not live in the Netherlands, you are subject to tax outside the Netherlands. In practise, this means that you only pay tax in the Netherlands on your Dutch earnings. If you do not have any deductibles, such as for mortgage interest, and your partner is employed, then it will not be to your advantage to be treated as a domestic tax subject in the Netherlands. If you are subject to tax outside the Netherlands, you can opt to be treated

1 2 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 1 3 as a domestic tax subject. You will then be entitled to all rebates and deductibles on your income tax. This will be to your advantage if, for example, you pay interest on a mortgage on your own home, or if your partner does not work or has little income. Your partner will then also get a fixed amount from the Dutch Tax Administration. Workers from Switzerland, Liechtenstein and Cyprus cannot opt to be treated as a domestic tax subject. The Netherlands does not have agreements with those countries on the exchange of information. Contact the tax authorities in your country of residence how to report your Dutch earnings. If your spouse does not work, you can take out voluntary survivor benefit and old age pension insurance for him or her at the SVB. VOLUNTARY INSURANCE FOR YOUR SPOUSE If your spouse lives in another EU/EEA country, or in Switzerland, but is not employed and not insured, then you can take out voluntary survivor benefit insurance (Anw) and voluntary old age pension insurance (AOW) as long as you work in the Netherlands. You must apply for the voluntary insurance within one year of starting to work in the Netherlands. Apply to the Sociale Verzekeringsbank, Afdeling Vrijwillige Verzekeringen (Voluntary Insurance Department): 020 656 52 25 (NL). When you have started working You have started working in the Netherlands. You will soon get your first payslip. The payslip will state not only the amount you earn but also the contributions and taxes that your employer deducts for you. You pay tax and national insurance contributions (loonheffing) TAX ON YOUR WAGES You pay tax on your earnings. The amount of tax you pay depends on the amount of your wages/salary. The more you earn, the more tax you pay. Your employer will deduct the tax from your pay and pay it to the Dutch tax authorities (Tax Administration). When calculating wage tax, your employer takes tax credits into account. National insurance contributions deducted from your pay You pay contributions for old age pension (AOW), survivor benefit (Anw) and exceptional medical expenses (AWBZ). These are Dutch national insurance schemes. Your employer deducts these amounts from your earnings and pays the contributions to the Tax Administration. When calculating the contributions, your employer takes tax credits into account. Submitting a tax return/national insurance contributions If you are subject to tax outside the Netherlands Tax and national insurance contributions are an advance levy in respect of the income tax/national insurance contributions owed. In some cases, sufficient tax and national insurance contributions will have been withheld and you will not have to submit a tax return for tax and national insurance contributions. As a non-dutch tax subject, you do have to file a tax return if you owe additional tax and national insurance contributions because you received other income from which no tax and national insurance contributions were deducted. You can also submit a tax return if you have

1 4 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 1 5 deductibles not taken into account when the tax and national insurance contributions were deducted. If you opted for treatment as a domestic tax subject If you are subject to tax outside the Netherlands, you can opt to be treated as a domestic tax subject. You will then be entitled to all rebates and deductibles on your income tax. This will be to your advantage if, for example, you pay interest on a mortgage on your own home, or if your partner does not work or has little income. Your partner will then also get a fixed amount from the Dutch Tax Administration (up to e 2,074). If you opt to be treated as a domestic tax subject, you will also have to report income received from your country of residence in the Netherlands. You do not have to pay tax in the Netherlands on this income. You may, however, have to pay more tax on your Dutch income. Find out whether it would be in your best interests to opt for treatment as a domestic tax subject. Usually, you will also have to report your income in your country of residence. Workers from Switzerland, Liechtenstein and Cyprus cannot opt to be treated as a domestic tax subject. The Netherlands does not have agreements with those countries on the exchange of information. Will you be working in the Netherlands for less than a year? If you will be working in the Netherlands for less than a year, you might be able to get a refund for part of the tax and social security contributions paid. You can get more information from the Tax Administration at their international office: Belastingdienst, kantoor Buitenland: 055 538 53 85 (NL). You pay contributions for the employee insurance schemes. You pay contributions for the employee insurance schemes. All employees have this type of insurance. You pay contributions for unemployment insurance (WW) and the employer pays contributions for incapacity insurance (WIA). The WIA contributions will probably not be stated on your payslip. This happens behind the scenes. You pay contributions for health insurance: via your wages/salary and via your health care insurer. HEALTH INSURANCE CONTRIBUTIONS VIA WAGES/SALARY Every month, you pay an income-related contribution via your wages/ salary. You will not notice any effects of this because your employer reimburses you for this amount. Contribution paid to health care insurer You will have registered with a health care insurer in the Netherlands. You have to pay a fixed monthly contribution to the health care insurer, which is separate from the amount you pay via your wages/salary. You will normally get a bill from your health care insurer. It is also possible that your employer will deduct the fixed contribution from your wages/salary and pay it to the health care insurer for you. The amount you pay for your family depends on where they live. The health insurer in your country of residence decides which members of your family are entitled to care, and states their names on the E106 form. The form is then forwarded to the Dutch Health Care Insurance Board (CVZ), which registers your family members and collects the contributions payable for them. No contribution will be charged for your coinsured family members aged under 18. You can also take out supplementary insurance so that the costs of dental care or physiotherapy, for example, are also reimbursed (partly or fully). If you opt for supplementary insurance, you will have to pay an extra contribution. Your health care insurer can tell you more about this.

1 6 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 1 7 Contribution for supplementary pension Employees in the Netherlands usually build up rights to a company pension. Apart from the statutory contributions, you will probably also have to pay a contribution, together with your employer, for a company pension. The amount you get when your pension becomes payable depends on your wages/salary. Every year, you will be sent a letter about your pension. It is important to keep this letter for future reference. What if you get ill? If you become ill, you must report this to your employer. Your employer will continue paying your wages/salary at a minimum of 70% and a maximum of 100%. You can see how much you will get in your collective labour agreement (CAO) or employment contract. Your employer will provide guidance during your sick leave, usually through the occupational health and safety service (arbodienst). IF YOUR CONTRACT EXPIRES WHILE YOU ARE ILL, OR IF YOU WERE WORKING FOR A TEMPORARY WORK AGENCY IN THE NETHERLANDS In that case, you can get a sickness benefit under the ZW scheme (Sickness Benefits Scheme).You will then get 70% of your last-earned pay. This money will be paid to you by the Institute for Employee Benefit Schemes (UWV). Your employer will inform the UWV that you are ill. If you are ill and wish to recuperate in your country of residence, you will need permission from the occupational health and safety service (arbodienst). A doctor will assess whether returning to your country of residence would delay your recovery or not. If you become ill while in your country of residence, you must report within three days to the organisation that pays sickness benefit in your country of residence. They will arrange for a medical examination.... you are ill for a long time? If you are ill for more than two years, and are 35% or more incapacitated for work, you can get an incapacity benefit (WIA) from the Institute for Employee Benefit Schemes (UWV). The UWV will send you a claim form for a WIA benefit. A doctor in your country of residence will determine what your capacity for work is and how much you are capable of earning. In other words, the degree of your incapacity for work will be established.

1 8 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 1 9 The UWV will inform you about this. If you are less than 35% incapacitated for work, you may be able to get an unemployment benefit. You can find out where to claim an unemployment benefit in the section (what if) you become unemployed. The Netherlands does not have separate legislation for industrial accidents and occupational diseases. A WIA benefit must be claimed in both cases. If you return to your country of residence during your illness, you should submit your claim for a Dutch incapacity benefit in that country. A doctor from your country of residence will carry out the medical examination. If you also get an incapacity benefit from a country other than the Netherlands, the UWV will deduct the non-dutch benefit from the WIA benefit. The countries where you have worked will determine whether you can get a benefit from those countries. Ask your employer or union about supplementary insurance in the event of incapacity for work. if you become unemployed? If you become fully unemployed, you can get unemployment benefit. You are considered to be fully unemployed if you no longer work for an employer in the Netherlands. You should then claim unemployment benefit in your country of residence. You can only get Dutch unemployment benefit if you did not travel between the Netherlands and your country of residence on a daily or weekly basis. You also have to be staying or living in the Netherlands. If you are not working due to weather conditions or other unforeseen circumstances, you should claim the benefit in the Netherlands. You should also do this if you are still working for another employer in the Netherlands. The amount of unemployment benefit varies between countries. For the duration of your benefit, the country paying the benefit will consider how many years you worked in the Netherlands, your country of residence and other EU/EEA countries and Switzerland. This will be stated on an E301 form. Apply for this form at the unemployment agency in the country where you worked. In the Netherlands, this is the UWV. 0113 750 350 (NL). If you return to your country of residence, you can take your Dutch benefit with you for a maximum of three months while you look for work there. You will have to apply to the UWV for an E303 form: (0)11 375 03 50 (NL). Take this form to the organisation that pays your benefit in your country of residence. you have a baby? Dutch child benefit is payable towards the costs of bringing up a child. You can claim Dutch child benefit from the office of the Sociale Verzekeringsbank that serves the area where your employer is established. Dutch child benefit is paid every quarter. If your partner does not work, you may be able to get supplementary child benefit from your country of origin if the child benefit is higher there. Inquire about this in your country of residence. If your partner is employed in your country of residence, that country will pay the child benefit. If the Dutch child benefit is higher, supplementary Dutch child benefit will be payable. If your situation changes, for example, if your partner starts or stops working, or if you have another child, contact the Sociale Verzekeringsbank (SVB) and the child benefit agency in your country of residence without delay. You may qualify for a contribution towards childcare costs. This contribu-

2 0 W o r k i n g i n t h e N e t h e r l a n d s tion depends on the family income and other child benefit entitlements. You may also be able to get a contribution towards childcare in your country of residence. You will find more information at www.toeslagen.nl. if you retire? You will be entitled to an old age pension from the Sociale Verzekeringsbank (SVB) at the rate of 2% of the full AOW pension for each year that you worked in the Netherlands. You will receive a fixed amount in AOW pension once you turn 65. You should claim the AOW pension in your country of residence, at the same time as your old age pension from that country. working for an employer based outside the Netherlands Employees in the Netherlands usually also accrue rights to a company pension. You should claim the company pension in the Netherlands from your pension fund. The amount of pension you get depends on the amount you earned and on the length of time you accrued pension rights. you pass away? If you pass away, your partner or children may be entitled to survivor benefit under the National Survivor Benefits Act. Your partner or children have to claim this benefit in their country of residence. The benefit is paid by the Sociale Verzekeringsbank (SVB). If your partner or children are also entitled to a survivor benefit from your country of residence, the SVB will deduct that benefit from the Dutch benefit. If you participated in a company pension fund, your partner or children may also be entitled to payments from that pension fund. Your partner or children should apply for this pension in the Netherlands. Your employer or the pension fund will be able to tell you more about this.

W o r k i n g i n t h e N e t h e r l a n d s 2 3 Part 2 Working in the Netherlands for an employer based outside the Netherlands You are going to work in the Netherlands temporarily for an employer or temporary employment agency from your country of origin 5. In other words, you have been posted, or seconded to work in the Netherlands. You have concluded an employment contract with your employer. The contract includes rules for working hours, wages, holidays and leave. These are rules of your country of origin. When you start working in the Netherlands, additional Dutch rules will apply. Your employer must pay at least the Dutch minimum wage and the corresponding holiday allowance. In certain companies and sectors, the rates of pay, working hours, etc. set down in a collective labour agreement (CAO) will also apply to you. You will find more information about this at www.postbus51.nl. You can also find more information about Dutch CAO agreements (in English) at http://cao.szw.nl. 6 You can find more information about your rights and obligations in the booklet entitled Working in the Netherlands from the Ministry of Social Affairs and Employment: http://internationalezaken.szw.nl. This booklet is available in various languages. IT MAKES A DIFFERENCE WHERE YOU LIVE WHILE YOU WORK IN THE NETHERLANDS You are considered to be living in the country with which you have the closest social, economic and legal ties. If your family does not live in the Netherlands, you are not considered to be living in the Netherlands either.you are then considered to be staying in the Netherlands for the purpose of work. If your family lives with you in the Netherlands, you are considered to be living in the Netherlands. This section working in the Netherlands for an employer outside the Netherlands consists of two parts: A. You do not live in the Netherlands; go to page 24. B. You do live in the Netherlands; go to page 27. 5 Country of origin means the country where you previously lived and worked. If you were then already working in a country other than your country of residence, the information in this booklet is not relevant for you. You should inquire at the organisations listed in the last section. 6 http://cao.szw.nl/index.cfm?fuseaction=dsp_document&link_id=101179& menu_item=12370

2 4 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 2 5 Part 2a If you do not live in the Netherlands This part of the booklet explains the rules for people who do not live in the Netherlands and who work for an employer from their country of residence. If you do not work for an employer from your country of residence, contact the Sociale Verzekeringsbank (SVB). If you work in the Netherlands, you will be insured in the Netherlands. Unless you have an E101 form, that is. This form states that you are insured in your country of origin. Depending on how long you stay in the Netherlands, you will either have to pay tax in your country of residence or in the Netherlands. Do you need permission to stay in the Netherlands? If you have the nationality of an EU/EEA country or Switzerland, you will not have to report to any authorities in the Netherlands to be able to stay here. You will not need a residence permit. If you do not have the nationality of an EU/EEA country or Switzerland, you do have to register in the Netherlands. You will need a residence permit. You must apply for a residence permit to the municipality in the Netherlands where you are staying. Before you start working Before you start working, you must do a number of things. Below is a checklist of the things you have to do. Do you want to be insured in your country of residence? E101-form If you work in the Netherlands, you will be insured in the Netherlands. If you want to stay covered under the social insurance legislation of your country of residence while you are working in the Netherlands, you will need an E101 form to confirm this. You or your employer must apply for the form in your country of residence. You can find which organisation to apply to in the list at the back of this booklet. That organisation will state on the form until what date you are covered by social insurance legislation in your country of residence. If you have an E101 form, you will be subject to the social insurance legislation and rules of your country of residence. For example, for child benefit, old age pension, incapacity benefit and health insurance. For this insurance, you pay contributions in your country of residence. The benefits must therefore also be claimed in your country of residence. However, there is one exception. If you become ill in the Netherlands, you have to report sick to a Dutch organisation, the Institute for Employee Benefit Schemes (UWV). To receive medical care in the Netherlands, you will need a European health insurance card (EHIC). You can get this card from your health insurer in your country of residence. Contact the Dutch Tax Administration and the tax authorities in your country of residence to find out how and where you have to pay tax.

2 6 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 2 7 TAX You pay tax in your country of residence. However, if you are in the Netherlands for more than 183 days per year, you will pay tax in the Netherlands as from the first day. Holiday leave, days off sick and national holidays count towards these days. You will also have to pay tax in the Netherlands as from the first day if your employer has a place of business/ an office in the Netherlands. You may have to pay supplementary tax in your country of residence. Inquire about this at the tax authorities in your country of residence. Apply for a Citizen Service Number (BSN) from the Dutch Tax Administration. HOW TO GET A CITIZEN SERVICE NUMBER To work in the Netherlands, you need a Citizen Service Number (BSN). This is a unique identification number for which you must apply to the Dutch Tax Administration. You give this number to your employer, who will use it to inform the Tax Administration that you work for that employer. Part 2B If you live in the Netherlands This part of the booklet explains the rules for employees who live in the Netherlands. If you work in the Netherlands, you will be subject to the Dutch rules and regulations, and you will be insured in the Netherlands. This means that you have to pay social insurance contributions in the Netherlands, for insurance such as old age pension or unemployment benefit. You will also have to pay tax in the Netherlands. You will be in the same position as someone who has been living and working in the Netherlands for years. In that case, this booklet does not apply to you. If you have an E101 form, you will be covered under the social insurance legislation of your country of origin. As a resident of the Netherlands, you will have to pay tax in the Netherlands.

2 8 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 2 9 Before you start working Before you start working, you must do a number of things. Below is a checklist of the things you have to do. Check whether you need permission to work in the Netherlands. Do you need permission to stay in the Netherlands? If you have the nationality of an EU/EEA country or Switzerland, you will not have to report to any authorities in the Netherlands to be able to stay here. You will not need a residence permit. If you do not have the nationality of an EU/EEA country or Switzerland, you do have to register in the Netherlands. You will need a residence permit. You must apply for a residence permit to the municipality in the Netherlands where you are staying. DO YOU NEED PERMISSION TO WORK IN THE NETHERLANDS? If you have the nationality of a country of the EU/EEA or Switzerland, you do not need to report to any authorities to work in the Netherlands. When must you report to the authorities? - If you are from Romania or Bulgaria, or - if you are not a subject of one of the EU/EEA countries or Switzerland. In both cases, you must report your cross-border activities to the Centre for Work and Income, CWI, in Zoetermeer. If you are employed on a permanent basis, your employer will not need a work permit for you. If you are a temporary employee, your employer will need a work permit for you. Example: a company established in Poland comes to the Netherlands to provide services, bringing with it its own workers (of Polish, Romanian and Ukrainian nationality). The Polish workers are not subject to any obligations, but the Romanian and Ukrainian workers must be registered with the CWI. Apply to the Dutch Tax Administration for a Citizen Service Number (BSN). HOW TO GET A CITIZEN SERVICE NUMBER To work in the Netherlands, you need a Citizen Service Number (Burgerservicenummer, BSN). This is a unique identification number for which you must apply to the Dutch Tax Administration. You give this number to your employer, who uses it to inform the Tax Administration that you work for that employer. If you want to stay insured in your country of origin, apply for an E101 form. E101 form If you work in the Netherlands, you will be insured in the Netherlands. If you want to stay covered under the social insurance legislation of your country of origin while you are working in the Netherlands, you will need an E101 form. You or your employer must apply for the form in your country of origin. You can find which organisation to apply to in the list at the back of this booklet. That organisation will state on the form until what date you are covered by social insurance legislation in your country of origin. Apply to your health insurer in your country of origin for an E106 form. In the Netherlands, submit the form to the health insurer CZ. You can then receive health care in the Netherlands, as well as your partner and children if they do not receive income.

3 0 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 3 1 HEALTH CARE AND MEDICAL EXPENSES You live and work in the Netherlands for an employer based in your country of origin. With an E101 form, you will also be insured in that country. Apply to your health insurer in your country of origin for an E106 form. You can use this form to register with the Dutch health care insurer CZ. They will then arrange your health care in the Netherlands. Your partner and children up to 18 will also be entitled to health care in the Netherlands, as long as they do not have income of their own. If your partner or children start working in the Netherlands, they will no longer be entitled to health care based on insurance in your country of origin. They will then be insured in the Netherlands themselves. non-dutch family allowance, this will also affect the amount of child care allowance you are entitled to. You may also be able to get a contribution towards child care in your country of residence. (This is only possible if the child care centre or agency is registered as such.) If necessary, you can apply to have your non-dutch child care centre or agency included in the register. You can apply to the Tax Administration, department Toeslagen for a child care allowance. You will find more information at www.toeslagen.nl. If you have children, you can claim supplementary child benefit from the Sociale Verzekeringsbank serving your area. CHILD BENEFIT If you have children, you can get child benefit from your country of origin. Because you live in the Netherlands, you may be able to get supplementary Dutch child benefit on top of this child benefit, until your children turn 18. If your partner also works in the Netherlands, your partner will get Dutch child benefit. In that case, you may be able to get supplementary child benefit from your country of origin if the child benefit is higher there. You can claim Dutch child benefit from the office of the Sociale Verzekeringsbank that serves your area. You will find more information at www.svb.nl. Child Care Allowance (Kinderopvangtoeslag) Because you live and work in the Netherlands, you may qualify for a contribution towards the costs of child care. The amount of this contribution depends on your income and that of your partner. If you are entitled to

3 2 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 3 3 When you have started working You live in the Netherlands and have started working in the Netherlands for an employer based outside the Netherlands. You will get your payslip from the employer that posted you to work in the Netherlands. That payslip will usually not state the tax that you have to pay in the Netherlands. A non-dutch employer does not normally have to deduct those amounts from your pay. This means that you will usually have to pay the tax to the Dutch Tax Administration yourself. HEALTH INSURANCE CONTRIBUTIONS You pay health insurance contributions in your country of origin. You can get medical care in the Netherlands. You will usually have to pay tax in the Netherlands yourself. TAX ON YOUR INCOME From the moment you start living in the Netherlands, you have to pay tax in the Netherlands. Your non-dutch employer will probably not deduct tax from your pay. This means that you will usually have to pay tax on your wages/salary yourself. You can apply to the Tax Administration for a provisional assessment, so that you pay a certain amount to the tax authorities in advance. At the end of the year, you have to report your entire income. The tax you paid on your provisional assessment is then offset against the tax you owe based on your tax return. Social insurance contributions You have an E101 form. This form states that you are insured in your country of origin and until what date you are insured there. This means that you pay social insurance contributions in your country of origin. You continue to do this in the same way as if you had continued to live in your country of origin. If the period stated on the E101 form expires, you will be insured in the Netherlands. You pay contributions to your health care insurer in your country of origin.

3 4 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 3 5 What if you get ill? You must report sick within 3 days to the Dutch Institute for Employee Benefit Schemes (UWV). Your country of origin will pay the sickness benefit. you stay ill for a long time? If you stay ill for a long time, you may be able to get an incapacity benefit. You can claim such a benefit from your country of origin. A medical adviser of the UWV will arrange for an examination, and will forward his or her findings to the organisation in your country of origin. you become unemployed? You can get unemployment benefit; from the Netherlands, or the country where you are insured. You can choose. However, you do have to be staying or living in the country where you claim the benefit. To claim an unemployment benefit from the country where you were insured, you must register with the employment office in that country. For an unemployment benefit from the Netherlands, you must register with the Centre for Work and Income (CWI). The amount of your benefit depends on the country that pays the benefit. To claim an unemployment benefit, you will need an E301 form. That form will state your employment history in a certain Member State. You need an E301 form for every Member State where you worked. You can obtain this form from the unemployment agency in the country or countries where you have been insured. you have a baby? You can get child benefit for your child; a contribution towards the costs of raising him or her. The country where you are insured will pay the child benefit. If the Dutch child benefit is higher, you will be able to get supplementary Dutch child benefit. Apply for supplementary child benefit to the office of the Sociale Verzekeringsbank (SVB) serving your area. Dutch child benefit, and supplementary Dutch child benefit, is paid every quarter. If your partner works in the Netherlands, the Sociale Verzekeringsbank will pay the child benefit. Dutch child benefit is payable until children turn 18. You can get supplementary child benefit from the country where you are insured if the child benefit is higher there. Because you live and work in the Netherlands, you may qualify for a contribution towards the costs of child care. This child care allowance depends on the family income and on other entitlements to child benefits. You may also be able to get a child care allowance for children in your country of residence. You will find more information at www.toeslagen.nl. if you retire? you can get an old age pension from your country of origin. The longer you worked, the higher your pension will be. You will not accrue pension rights in the Netherlands. If your partner lives in the Netherlands, he or she will accrue his or her own pension rights in the Netherlands. you pass away? If you should pass away, your partner or children may be entitled to a survivor benefit from the country where you are insured.

3 6 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 3 7 Part 3 Extra information Forms EHIC E101 E106 E108 E301 E303 European Health Insurance Card. This card is issued by the health insurer where you are insured. The European E101 form states which social insurance legislation you are covered under. You can apply for this form from the organisation in your country of residence. You need an E106 form to get health care from a health care insurer for you and your family members in your country of residence. This form is issued by your health care insurer in the Netherlands or in your country of residence. With this form, the Dutch health care insurer ends the entitlement to care in the country of residence. With this form, you can prove to the unemployment agency that pays your benefit during what periods you were in another Member State. The unemployment agency must take account of insurance periods completed in other Member States. In the Netherlands, the UWV issues this form. Call the UVW on telephone No.: 0113 750350 (NL). With this form, you can take an unemployment benefit with you for 3 months to another country of the EU or EEA, or to Switzerland, to look for work there. You can apply for this form to the UWV, on telephone No.: 0113 750350 (NL). Tax return With this form, you can file a tax return for tax/national form C insurance contributions and the income-dependent Zvw health insurance contribution if you have lived outside the Netherlands for the whole year. You can download the electronic form from www.belastingdienst.nl or request a hardcopy form from the Tax Administration by calling: 0800 05 43 (NL) or the international number 055 538 53 85 (NL). Tax return With tax return form M, you can file a tax return for form M tax/national insurance contributions and the income-related Zvw health insurance contribution if you have lived part of the year in the Netherlands and part of the year outside the Netherlands. You can apply for the form by calling the Tax Administration on number 0800 05 43 (NL), or the international number 055 538 53 85 (NL). ABBREVIATIONS AKW: Anw: AOW: AWBZ: CAO: CVZ: CWI: EEA: EU: SVB: UWV: Waga: WIA: Zvw: ZW: National Child Benefits Act National Survivor Benefits Act National Old Age Pensions Act National Act on Exceptional Medical Expenses Collective labour agreement Health Care Insurance Board Centre for Work and Income European Economic Area European Union Sociale Verzekeringsbank (Social Insurance Bank) Institute for Employee Benefit Schemes Employment conditions (Cross-border Employment) Act Work and Income according to Labour Capacity Act Health Insurance Act Sickness Benefits Act

3 8 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 3 9 WHERE TO GET AN E101 FORM Belgium Bulgaria Cyprus (Greek) Denmark Germany Estonia Finland France Greece Hungary National Office for Social Security Victor Hortaplein 11 B-1060 BRUSSEL National Social Security Institute 62-64 Alexander Stambiliinski Blvd. SOFIA 1303 Department of Social Insurance Services 7 Byron Avenue CY-1465 NICOSIA The National Social Security Agency Landemaerket 11 DK-1119 KOPENHAGEN German Liaison Office for Health Insurance Abroad (DVKA) Postfach 200464 D-53134 BONN Estonian National Social Insurance Board Lembitu Street 12 15092 Tallinn The Central Pension Security Institute Fin-00065 Eläketurvakeskus Centre des Liaisons Eur. et Int. De Sécurité Sociale 11 Rue de la Tour de Dames t.a.v. mw. F. Bonniol, directeur F-75436 PARIJS Cédex 09 Ministry of Labour and Social Security 29 Stadiou Street GR-10110 ATHENE Országos Egészségbiztosítási Pénztár (Oep) Váci út 73/A H-1139 BUDAPEST Ireland Italy Latvia Liechtenstein Lithuania Luxembourg Malta Nederland PRSI Special Collections Government Office Cork Road, WATERFORD Direzione Regionale INPS Via dei Giudicati, 33 I-09100 CAGLIARI (Sardegna) State Social Insurance Agency 70a Lacplesa Street LV-1011 RIGA Office for Economic Affairs AVW Gerberweg 5 FL 9490 VADUZ The Board of State Social Insurance Fund Kalvariju g. 147 LT-08221 VILNIUS Ministry of Social Security 26 Rue Zithe L-2936 LUXEMBOURG Social Security Department 38, Triq l-ordinanza, VALLETTA, CMR 02 Sociale Verzekeringsbank Van Heuven Goedhartlaan 1 1181 KJ AMSTELVEEN Norway (long- NAV Utland term posting, > 1yr) Pob 8138 Dep. N-0033 OSLO Norway Rikstrygdeverket (short-term posting) Drammensveien 60 N-0241 OSLO Austria Ministry of Labour and Social Security Stubenring 1 A-1010 WENEN

4 0 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 4 1 Poland Portugal Romania Slovenia Slovakia Spain Czech Republic United Kingdom Iceland Sweden Switzerland Social Insurance Institution ul.czerniakowska 16-WARSZAWA Department of International Relations and Social Security Conventions Rue de Junqueira 112, Apartado 3072 P-1302 LISSABON Codex Casa Nationala de Pensii si alte Drepturi de Asigurari Sociale Str. Latina nr.8, Sector 2, BUCURESTI Ministrstvo za Delo Druzino in Socialné Zadeve Kotnikova 5 SLO-1000 LJUBLJANA Social Insurance Agency Ulica 29. Augusta 8 SK-81363 BRATISLAVA 1 Tesorería General de la Seguridad Social C/Astros, 5 y 7 E-28007 MADRID Ceska Sprava Socialniho Zabezpeceni Krizova 25 CZ-225 08 PRAAG 5 HM Revenue & Customs Charity, Assets & Residence Residency, Room BP1301 Benton Park View NEWCASTLE UPON TYNE NE98 1ZZ Ministry of Health and Social Security Laugavegur 116 150 REYKJAVIK Riksförsäkringsverket National Social Insurance Board S-10351 STOCKHOLM Bundesamt für Sozialversicherung Effingerstrasse 33 CH-3003 BERN WEBSITES AND ADDRESSES Websites Information about social security in the Netherlands You can find information about social security in the Netherlands in A short survey of Social Security in the Netherlands, which you can order from http://bestel.postbus51.nl Information on European legislation www.europa.eu.int/eures/ (all languages) www.europa.eu.int/citizensrights (all languages) www.ec.europa.eu/employment_social (German, French, English) www.ec.europa.eu/eulisses Websites about cross border work: www.acvgrensarbeiders.be www.grensarbeiders.be www.grenzpendler.nrw.de www.eures.info (Dutch, French, German) www.fnv.nl (see Europe) Information about crossborder employment law www.internationalezaken.szw.nl This website also contains a leaflet on working in the Netherlands (available in several different languages) www.ec.europa.eu/employment_social (German, French, English)

4 2 W o r k i n g i n t h e N e t h e r l a n d s W o r k i n g i n t h e N e t h e r l a n d s 4 3 Information about residence law IND-Loket Kennis- en Arbeidsmigratie Postbus 3022 2280 GA Rijswijk Tel. 0900 12 34 56 (NL) E-mail: arbeid@ind.minjus.nl www.ind.nl INFORMATION ABOUT SOCIAL SECURITY ACROSS BORDERS Dutch Health Care Insurance Board (CVZ) Postbus 320 1110 AH Diemen Tel. 010 428 95 51 www.buitenland.cvz.nl. Information about work permits CWI Tewerkstellingsvergunningen Postbus 883 2700 AW Zoetermeer Tel. 079 750 29 03 (NL) www.werk.nl, www.arbeidsinspectie.nl, www.wetarbeidvreemdelingen.nl Information about the Employment Conditions (Cross-border Employment) Act (WAGA ) Ministerie van Sociale Zaken en Werkgelegenheid Postbus 90801 2509 LV Den Haag Tel. 070 333 44 44 (NL) Free public information telephone number: 0800 90 51 (NL) www.internationalezaken.szw.nl (see employment: leaflets on labour law in several languages) GENERAL INFORMATION Grensinfopunt Grensinfopunt is the virtual guide provided by the government for questions about residence, employment, studying and conducting business abroad. Tel. 0800 022 01 45 (NL) of www.grensinfopunt.nl Agis CZ Sittard Postbus 19 Postbus 55 3800 HA Amersfoort 6130 MA Sittard Tel. 0900 86 85 (NL) Tel. 046 459 58 12 (NL) www.agisweb.nl/ Verdragen@CZ.nl www.cz.nl Sociale Verzekeringsbank (SVB) Kantoor Verzekeringen Postbus 357 NL 1180 AJ Amstelveen Internationale Detachering Tel. 020 656 52 77 Vrijwillige Verzekeringen Tel. 020 656 52 25 www.svb.nl Bureau for German Affairs Bureau for Belgian Affairs Takenhofplein 4 Rat Verleghstraat 2 6538 SZ Nijmegen 4815 NZ Breda Tel. 024 343 19 00 (NL) Tel. 076 548 58 40 (NL) www.svb.nl/bdz www.svb.nl/bbz bdz@svb.nl bbz@svb.nl

4 4 W o r k i n g i n t h e N e t h e r l a n d s Institute for Employee Benefit Schemes (UWV) Postbus 58285 1040 HG Amsterdam Tel. 0113 75 03 50 (NL) www.uwv.nl INFORMATION ABOUT CROSS-BORDER TAXATION This booklet was commissioned by the Commissie Verzekeringsaangelegenheden (CVA Dutch committee for Insurance Affairs), A cooperation arrangement between various government ministries and implementing organizations in the Netherlands. It provides information on the rights and obligations of employees from other EU Member States who start working in the Netherlands. Cross-Border Employment and Enterprise Team (GWO) Germany, Belgium, Netherlands Terra Nigrastraat 10 6216 BL Maastricht Tel. 0800 024 12 12 (from the Netherlands) Tel. 0800 902 20 (from Belgium) Tel. 0800 101 13 52 (from Germany) www.belastingdienst.nl The following Dutch organizations cooperated in the making of this booklet Dutch Tax Administration (belastingdienst) Limburg/kantoor Buitenland Postbus 2865 6401 DJ Heerlen Tel. 055 538 53 85 (NL) www.belastingdienst.nl www.minfin.nl/nl/onderwerpen,belastingen/belastingen_internationaal Ministerie van Sociale Zaken en Werkgelegenheid For general questions for the government, and to order leaflets, contact Postbus 51, Tel. 0800 80 51 (NL) or visit the website: www.postbus51.nl Postbus 51 ordernumber CVA CVA 07-034, 07-034, oktober april 2007 2008 Free publication