European regulations

Regulation No 1408/71 (the former regulation) governed all cross-border work situations until 1 May 2010. Regulation No 883/2004 (the new regulation) entered into force on 1 May 2010. This new regulation is applicable:

• as from 1 May 2010 to all new cross-border work situations within the EU (except for Croatia)
• as from 1 April 2012 also to all new cross-border work situations within the EU (except for Croatia) and Switzerland in which your employee lives and/or works in Switzerland
• as from 1 June 2012 also to all new cross-border work within the EU (except for Croatia), Switzerland and the other EEA states (Liechtenstein, Norway and Iceland) in which your employee works and/or lives in one of the other EEA states
• as from 1 July 2013 also to cross-border work situations within the EU, in which your employee lives and/or works in Croatia

Transitional regulation for EU Member States

The former regulation will continue to apply to cross-border work within the European Union (except for Croatia) which began before 1 May 2010. This applicability is subject to the following conditions:

• On 1 May 2010 the new regulation designated a Member State in which your employee is insured other than the Member State designated by the former regulation.
• Your employee's home and work situations have remained unchanged since 30 April 2010.
• The employee has not filed a request to apply the new regulation.

The employee must file a request for the application of the new regulation in the Member State in which the employee is insured pursuant according to the new regulation. Your employee cannot apply for a reversal of this decision at a later date.

When on 1 May 2010, the new and the former regulation designate the same legislation, as from 1 May 2010 the new regulation will automatically apply.

This transitional regulation is applicable until 1 May 2020. From 1 May 2020, the new regulation will apply in all cases (with the exception of Croatia).

Transitional regulation for Switzerland

The transitional regulation for cross-border situations within the EU (except for Croatia) and Switzerland in which your employee lives and/or works in Switzerland, is identical to the transitional regulation for the EU Member States other than the date on which the regulation enters into force, which in this instance is 1 April 2012. The home and work situations must have remained unchanged since 31 March 2012. This transitional regulation is applicable until 31 March 2022.

Transitional regulation for other EEA states (Liechtenstein, Norway and Iceland)

The transitional regulation for cross-border situations within the EU (except for Croatia) and Switzerland and other EEA states in which your employee lives and/or works in 1 of the other EEA states, is identical to the transitional regulation for the EU Member States other than the date on which the regulation enters into force, which in this instance is 1 June 2012. The home and work situations must have remained unchanged since 31 May 2012. This transitional regulation is applicable until 1 June 2022.

Secondment to the Netherlands under the new regulation

Are you seconding an employee governed under the new regulation in the Netherlands and will this employee be working solely in the Netherlands? If so, the employee can continue to fall under the social security insurance schemes of the state in which you are situated. However, this is governed by the following conditions:

• Before the secondment starts the employee is insured in the state in which you are situated.
• You do not second the employee as the replacement of an employee who had been seconded earlier.
• The secondment is for a maximum of 24 months.
• The work is carried out at your expense.
• There is a relationship of authority between you and the employee.
• The enterprise at which you have seconded your employee does not make the employee available to another enterprise (intermediate secondment).

The employee can apply for a A1/E101 certificate in the state in which you are situated. This certificate specifies that the social security insurance legislation of that state shall continue to apply for the employee. You will not then need to withhold or pay social security insurance contributions.