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.
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.
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.