Consequences for national insurance contributions when emigrating from the Netherlands

Period prior to emigration

If you were compulsorily covered by the national insurance schemes in the Netherlands prior to your emigration, you owe national insurance contributions on your income in box 1 over this period in the year of your emigration. The amount of the national insurance contributions owed has a maximum. No national insurance contributions are levied if your income or contribution base in box 1 exceeds this maximum. Depending on the date of emigration, the maximum amount on which the national insurance contributions are collected is converted in proportion to time. The national insurance components of the tax credits are converted in proportion to time as well.

You are also entitled to the component of the tax credits that relates to the national insurance contributions in the year of emigration if you were covered by the national insurance schemes prior to emigration. The national insurance components of the tax credits are converted in proportion to time.

Period after emigration

If you do not live in the Netherlands, you are basically not covered by national insurance schemes. However, if you do have an income in the Netherlands, you sometimes are and sometimes are not compulsorily covered by the Dutch national insurance schemes. In any case, you are covered by the national insurance schemes if you no longer have any income in the Netherlands. If you are no longer covered by the national insurance schemes in the Netherlands after your emigration, you have the possibility to insure yourself voluntarily.

Secondment

If you are seconded abroad from the Netherlands, you can remain insured on request. The Netherlands can give you this insurance unilaterally for a maximum of 2 years. An extra condition that applies to this is that you must be seconded to an EU country or a country with which the Netherlands has concluded a social insurance treaty.

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