Social Security Agreements
The Netherlands has made social security agreements with different countries. You can find these agreements on verdragenbank.overheid.nl. Search for the country and 'social security'.
Brexit
The United Kingdom (UK) left the EU on 31 January 2020. There was a transition period until 31 December 2020. During this period, the European social security regulations still applied fully for employees going to and coming from the UK. Starting from 1 January 2021, the following applies.
Your employee worked in the UK or the Netherlands on 31 December 2020
If your employee's situation remained the same after 31 December 2020, they fall under the Brexit Withdrawal Agreement. Nothing changes under the Withdrawal Agreement. Your employee's insurance will still be determined according to the European regulation for social security.
Does your employee's situation change?
Then you need to check if your employee still falls under the Withdrawal Agreement. For work in the Netherlands, you can contact the SVB at svb.nl. For work in the UK, contact the British government at www.gov.uk.
If your employee is no longer covered by the Withdrawal Agreement, the TCA (Trade and Cooperation Agreement) applies.
Your employee started working in the UK or the Netherlands after 31 December 2020
Your employee falls under the TCA between the EU and the UK.
Under the TCA, your employee is usually insured in the country where they work. But there are also situations where the employee is insured in their country of residence. For example, in cases of:
- Secondment
- Working in 2 or more countries
If you're unsure where your employee is insured, you can contact the SVB at svb.nl.
