Social security conventions
The Netherlands has concluded social security conventions with a number of states. These conventions are available on the Dutch government website. Search by country and 'social security'.
The United Kingdom (UK) left the EU on 31 January 2020, with a transition period until 31 December 2020. Until that date, the European social security regulations remained in full force for workers in and from the UK. As from 1 January 2021, the following applies.
On 31 December 2020 your employee working in the UK was posted in the Netherlands or vice versa
If this situation remained unchanged after 31 December 2020, your employee is covered by the Brexit Withdrawal Agreement. Under the Withdrawal Agreement nothing will change. Your employee’s social security is still determined according to the European social security regulations.
When your employee’s situation changes
In this case you should check if your employee is still covered by the Withdrawal Agreement. For posted workers in the Netherlands, please contact the SVB at svb.nl. For posted workers in the UK, please contact the British public service at gov.uk.
In case your employee is no longer covered by the Withdrawal Agreement, the EU-UK Trade and Cooperation Agreement (TCA) applies.
The posting of your employee working in the Netherlands to the UK or vice versa took place after 31 December 2020
Your employee is covered by the TCA between the EU and the UK.
Under the TCA your employee usually is covered by the social security in the country he works in. However, there are also situations in which the social security of the country of residence applies. Examples are:
- secondment posting
- employee is working in 2 or more countries
If still in doubt where your employee is insured for social security purposes, please contact the SVB at svb.nl.