Your employee falls under the social security insurance schemes of the Netherlands

The European Regulation No. 883/2004, social security agreements, and national legislation determine whether your employee is covered by the social security insurance schemes of the Netherlands. If this is the case, you must pay the Dutch employed persons’ insurance contributions (premies werknemersverzekeringen). You must also either pay the employer’s contribution under the Health Care Insurance Act (Zvw) (werkgeversheffing Zvw) or withhold the employee’s contribution under the Health Care Insurance Act (bijdrage Zvw) from your employee's wage.

When you are under the obligation to act as a withholding agent you must also withhold national insurance contributions.