European Regulation No. 883/2004, social security agreements, and national legislations

When an employee works across borders, in many cases the European Regulation No. 883/2004 or a social security agreement determines in which country they are insured. The purpose of this regulation and the social security agreements is to prevent the employee from being uninsured or doubly insured.

If the European Regulation No. 883/2004 does not apply and there is no social security agreement, the national legislation of the Netherlands and the country where the employee lives determines whether the employee is socially insured and, if so, in which country.

Separate arrangements have been made for employees working in the United Kingdom from the Netherlands or the other way around. You can read more about this under Social security agreements under 'Brexit'.

Not withholding contributions: A1 certificate or Certificate of Coverage

Employees who are socially insured in another EU country, an EEA country or Switzerland under the European Regulation No. 883/2004 can apply for an A1 certificate in the country where they live. An A1 certificate can also be requested if the employee is already working in the Netherlands, but specific conditions apply. For this, contact the Social Insurance Bank (SVB) at svb.nl. The A1 certificate states in which country the employee is insured. In that case, you do not have to withhold or pay social insurance contributions in the Netherlands.

An employee who is insured in a country outside the EU, the EEA or Switzerland under a social security agreement can usually also apply for a Certificate of Coverage (CoC). This statement also shows in which country the employee is insured.