If you still have income from the Netherlands

If you do not live in the Netherlands, but you do have income from the Netherlands, an assessment must be made as to whether you are compulsorily covered by the Dutch national insurance schemes. This is dependent on the income you have in the Netherlands. In the following situations you are compulsorily covered by all national insurances schemes:

  • Your income from work that is performed in the Netherlands in salaried employment is subject to wage tax. The condition is that the work is exclusively performed in the Netherlands. Also in the periods that your work is temporarily interrupted due to illness, pregnancy, accident, unemployment, paid leave, strike or exclusion, your remain insured.
  • You do not reside in the Netherlands, but you exclusively perform your work in the Netherlands as a self-employed person.
  • You belong to the personnel working on means of transport of a Dutch enterprise (including inland navigation and Rhine navigation). Additional conditions are that you do not exclusively perform work in your country of residence and that you do not work for a foreign branch or a foreign permanent representation of a Dutch enterprise.

Please note!

Since 1 May 2010, the regulations have changed. Does this situation only apply to you as from 1 May 2010? If so, you are still insured in your country of residence if more than 25% of your work is performed in your country of residence. Even if you are a crew member on a seagoing vessel you can be compulsorily covered by the national insurance schemes. Your employer can provide you with information about this.

In certain exceptional situations your continue to be compulsorily covered by the Dutch national insurance schemes. Examples include:

  • You are transferred as a member of the military or other official.
  • You are transferred as an employee with a secondment certificate (a certificate of the Social Insurance Bank, which states that you are covered by social insurance in the Netherlands during the period of secondment).

Calculation of the contribution

If you are compulsorily insured in the Netherlands, your Dutch social insurances will, of course, continue to apply to you. In that case, you must pay contributions on your income. The national insurance contributions owed by you are calculated on the contribution base. The contribution base is derived from the taxable income in box 1. Please contact the Tax Information Line for Non-resident Tax Issues for further information.

Please note!

If the aforementioned situations do not apply to you, it is still possible that you owe contributions in the Netherlands. For example, this is possible if you moved abroad after you stopped working and continue receiving a statutory benefit or pension from the Netherlands. Do you live in a treaty country? If so, it is possible that you are eligible for medical care in your country of residence. This also applies to your family members who are not insured under the Exceptional Medical Expenses Act. Your country of residence is allowed to recover the expenses of this medical care from the Netherlands. The Netherlands can in turn request a contribution to those costs from you. This is the foreign country healthcare insurance contribution. The contributions are calculated in the same way as the nominal and income related healthcare insurance contributions and the contributions under the Exceptional Medical Expenses Act. These contributions are collected by the College voor zorgverzekeringen (CVZ, Healthcare Insurance Board) and not by the Tax Administration.

If you are no longer compulsorily insured in the Netherlands under the General Old Age Pensions Act, the Surviving Dependants Act and/or the Exceptional Medical Expenses Act, please go to You no longer have any income from the Netherlands for further information. This information also applies to you.

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