European Regulation No. 883/2004, secondment to the Netherlands

Do you second an employee who falls under the European Regulation No. 883/2004 to the Netherlands, and does this employee work only in the Netherlands? Then the employee can remain insured for social security in the country from which you second them (the sending state). The following conditions apply:

• Before the secondment starts, your employee is insured in the country from which you second them.
• You do not second your employee as the replacement of an employee who had been seconded earlier.
• The secondment is for a maximum of 24 months.
  If you expect the secondment to last longer than 24 months, your employee can, on request, remain insured for social security for up to 5 years in the country from which you second them. To do this, you must request an Article 16 agreement from the competent authorities in that country. This agreement serves as proof that your employee remains insured in the country from which you second them.
• A direct relationship continues between you and your employee. For example, because the work is carried out for your account, an authority relationship continues to exist between you and your employee, the employment contract between you and your employee remains in place, or you pay your employee's salary directly or indirectly.
• The enterprise at which you have seconded your employee does not make the employee available to another enterprise (intermediate secondment).

Your employee can usually apply for an A1 certificate or a Certificate of Coverage (CoC) in the country from which you second them. This certificate states that the social security legislation of that country continues to apply to your employee. You do not then have to withhold or pay social security contributions in the Netherlands.