European Regulation No. 883/2004

Since 1 May 2010, European Regulation No. 883/2004 has been in effect. This regulation applies from:

  • 1 May 2010 to all new situations of cross-border work within the EU (excluding Croatia).
  • 1 April 2012 to all new situations of cross-border work within the EU (excluding Croatia) and Switzerland, where your employee resides and/or works in Switzerland.
  • 1 June 2012 to all new situations of cross-border work within the EU (excluding Croatia), Switzerland, and other EEA countries (Liechtenstein, Norway, and Iceland), where your employee resides and/or works in one of the other EEA countries.
  • 1 July 2013 to situations of cross-border work within the EU, where your employee resides and/or works in Croatia.

Please note!

Until 30 June 2023, transitional provisions apply to Croatia for the application of European Regulation No. 883/2004. The old regulation No. 1408/71 remains applicable under certain conditions for situations of cross-border work that started before 1 July 2013.

Secondment to the Netherlands

Do you second an employee who falls under the European regulation, in the Netherlands, and does this employee only work in the Netherlands? Then the employee can remain insured for social security in the country where you are based. The following conditions apply for this:

  • 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.

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